Watertown republican. [volume] (Watertown, Wis.) 1860-1906, 1880-12-29

Nos. SO, 213, 155. Bill No. 80 was with
drawn.
On motion report of committee was
adopted.
The committee on Illegal Assessments
offer their report
To the County Board Of Jefferson
County:
Your Committee on Illegal assessments
having had the several matters referred
to them under consideration, do respect
fully report:
/. That the schedule hereto annexed,
marked, "A' and hereby made part of
this report, contains statement of the
lands on which the taxes for the year
1879 were returned to the county treas
urer as unpaid and delinquent, but
which lands were not sold by the county
treasurer in compliance with law to
that effect, for the reason that they were
either illegally assessed or clearly imper-
fectly described, as it appears from the
returns to the county treasurer of the sew
eral city, village and town treasurers to
the county treasurer.
We recomend that the amounts of said
delinquent taxes which are enumerated
in said schedule "a" be charged back to
! the several assessment districts in which
the lands so returned and remaining un-
sold, are respectively situated.
Ii. We find that certificate No. 30 of
the sale of 1875 is invalid for the reason
that the land covered by said certificate
be cancelled and the amount thereof be
charged back to the assessment district
in which said land is situated.
". We find certificate No. 70 of the
sale of 1877, certificate No. 80 of the
sale of 1879, certificate No. of the sale
of 1874 and certificate No. Of the sale
of 1875 are invalid for the reason of the
imperfect description of the lands sought
to be covered thereby. We therefore re-
commend that the said certificate be can
celled and the amount thereof with in
terest be charged back to the assessment
district in which the land is situated.
V. We find that in 1877 personal
tax against o. ID. Coe, of the city of
tWatertown, was returned as delinquent
hat afterwards Sheriff Alonzo Brown,
having treasurers warrant for the col
lection of said personal tax collected the
said tax by distress, although the said
Coe exhibited to him at the time the
| City Treasurer receipt for the identical
tax We therefore recommends !lal i
county order for 81 .S6 be issued in tlvor
of the said .. -. .-Coe ana that the sam
of 3.23 OF the same, being the Sheriff 5
collection fee, be charged back to the City
of Watertown.
| vi We had an application for the
cancela alton of certificate No. 80 OF the
| sale Of 1872, which we have tenied for
! the reason, that said certificate is fair on
! its face, and besides the said certificate
hrs long ago become outlawed. We were
| also asked to &.incel the following GER
tificates, to-wit Nos. 534, sale of 1877,
49, sale of 1878, 306, 318, sale of 1879,
and No. 322, sale of $780, The only
reason assigned for said request was that
a part of the land covered by the said
certificates was owned by another person
tban the one to whom it had been as
sessed Your committee is of opinion
that the reason so alleged for the cancel
lation of the said certificates, is not val
i'll reason therefor: besides these certiti-
Gates are fair and regular on their face
and there is no fact before your COM
mittee authorizing them under the law to
cancel the said certificates or any o. them.
Section 1893 of the revised statutes pro-
vides for such case as is illegal in this
instance and it does net appear that any
of the owners of any part OF the land
covered by said certificates, has availed
himself or tried to avail himself Of the
provisions of that statute. The law del
egates no power or authority to the Board
to inquire into the title of private proper
ty liable to taxation, and titles OF proper
ty can be inquired into by this Board for
the sole purpose of only ascertaining
whether the property is liable to taxation
or whether it is exempt from taxation
under the laws of the state, and said in
quiry, if any made, must stop there and
cannot 60 any further. Your Committee
have therefore refused the aforesaid re-
quest.
VII. We would further recommend
generally, that in all cases of cancella-
ton of certificates and issuing county
orders to the respective holders of the
same, and in charging back amounts to
| the several assessment districts that in
terest at the legal rate shall be computed
up to and including the date of the last
day of the regular session of the Board.
All of which is respectfully submitted.
A. d. FAvILLE,
III. MULBERGER,
THOs. SHINNICK.
Com.
SCHEDULE A.
ILLEGAL ASSESSMENTS AND IMPERFECT
| nESCPIprJNNS