The Superior times. [volume] (Superior, Wis.) 1870-1912, 1890-12-06
An IGnpOrtaEs Decision.


handed down his decision i'll the case
of the State OF Wisconsin on relation
Of Edward C.. Lincoln vs.. the Board of
Review of the City of Superior This
is Il very important decision, rs 1t IN
effect declares TIL" act of the legis'at-
IRE Of 1868, vacating the Plat of Dean s
addition to Superior to be INVALID.
Since the passage Of that act the
property known as Deans addition
has been assessed for taxes as Lands
ana not as l)ts. Recently Edward c.
Lincoln, owner of lot il6 on Coulter
street. in Deans addition, made ar
rlication to the board of review to
have this lot assessed 10 him as 'at
and not as Lands. The board denied
his application, basing the refusal On
the legislative act of 1868. Mr.. In
coin excepted the ruling and brought
pose Of reversing the decision Of the
hoard. On the hearing Of the case Ir,
T. Lee, counsel for the rclator, took
the position that tie act Of 1867, yacat
ing the plat, was invalid, and on that
ground asked that the ruling Of the
board be reversed. Judge Marshall
sustained that position.
Judge Marshalls decision, while d.
rectly affecting but one lot III Dean 5
addition, is more far reaching in its
scope. There are upwards of one
thousand, three hundred lots III Dean S
addition which stand upon precisely
the same footing as lot No. 416. These
lots have, since 1868, been assessed,
taxed and sold for the non payment Of
taxes as lands and not as lots. Large
numbers Of tax titles have accumuldt-
cd thereon. The effect of the decision
There are also some eleven additions
to Superior similarly situated and
these will, i'll measure be affected.
The full text of the decision follows:
\ writ of certiorari having been
duly issued out of said court. directed
TO the clerk of said board in these
words, to-w.t:
The State Of Wisconsin upon the re-
lation OF Edward {. Lincoln, to Ole
Roaming, clerk of the board of review
of the city Of Superior, in Douglas
county, state of isconsin:
Whereas, 1t has appeared to us by
the affidavit OF Edward {. Lincoln,
that lately before said board of review
of said city, of which YOU are its clerk,
such proceedings have been had that
the said board of review have irregu-
Larry, and without authority or juris-
dlctlon n the premises, refused, upon
the application OF said Lincoln to said
board therefor, to place upon the as
,sessment roll OF said city, lot 4l6, on
Coulter street, in Deans addition to
Superior, belonging to said Lincoln. as
such lot for the assessment thereof for
the purpose of taxation; and,
Whereas, 1t further appears to us
that the said board Of review have
denied the application of said Lincoln
10 correct the assessment rel of said
city, made by Walter J. Fitch, assessor
OF said city, for the year 1890. III 50 far
as such assessment Is made. upon the
southeast quarter OF section thirty
four, township forty nine, range four-
teen, III Douglas county. Wisconsin,
instead of upon said lot 4l6, in Dean 5
addition to superior; and.
Whereas, SAID board did find that
said property upon said assessment roll
rs the southeast quarter of section 81
aforesaid, was made by said assessor
as and for Il substitute and equivalent
for III place and stead OF said lot 4l6
and adludga and determine that said
property SO assessed was properly as
sessed as such land and that said lot
rught not to have been or be assessed
us said lot 4l6; and,
Whereas, l. appears that said board
did confirm said assessment SO made
upon SAID l,.nd, and refused To correct
sad assessment roll as requested in
said application of said Lincoln as
aforesaid; and,
Whereas, 1t appears that Edward G.
Lincoln, the person making the atiida
VT is the owner of said lot and has
been affected by the refusal and action
Of said board; and.
Whereas Ii is alleged by SAID Lin,
colin that the proceedings Of said board
have been irregular, without authority
and III violation OF sections 1913 and
lGGl of the Annotated Revised Stat
utes OF the State OF W isconSln.
And we being willing that the pro
credings Of Saii board in the premises,
and appertaining thereto, should be
certified and returned by You To our
circuit court before Il. ID. Marshall ut
he August term OF said court al the
city OF Superior, Douglas county. at
the court room thereof. DO command
You that You certify and return unto
our said court, 1T said term Of court
and on the llth day of September, a
transcript OF the record and proceed
ingS concerning the said matters com
ltined Of, With all things touching
the same as fully and entirely as II
remained before You or III your custody
50 that our said court may further act
thereon and review the same rs OF
tight ard according To Inv ought To he
done, and have YOU then and there
this writ.
In testimony whereof witness my
hand and the official seal of said court
at superior this LIST day of September
"A ID 1899.
s F.. TvHRS. Clerk
Ey FRED IL. HuGuEs. Deputy
And due return to said writ having
been made according TO the demand
thereof, whereof. II appears. among
either things, that the proceedings oi
said board OF review complained OF
were on the 18th day Of August. IS9o
and are substantially as set forth III
said affidavit, and nj the August tern
Of said court Tor l>9o, after the return
ot said writ had been hled. the said
rtlator having appeared 10y Ira f.. Lee
his attorney, and the said board Of re
View having appeared hy \. +. Wool
pert, city attorney Of said city Of Su
rerior and submitted the matter in
controversy t. The court on the afore
said affidavit and writ and return Il
said writ, whereupon, and mature
elaboration being thereupon had il
seems Ia the court that the aforesaid
decision and action of the said board
Of review are manifestly erroneous
and Void III Law.
Therefore it is adjuGged that the
decision and action of said board al