Gross v. Hoffman
| Decision Date | 15 February 1938 |
| Citation | 277 N.W. 663,227 Wis. 296 |
| Parties | GROSS v. HOFFMAN, Deputy City Treasurer, et al. |
| Court | Wisconsin Supreme Court |
OPINION TEXT STARTS HERE
Appeal from a judgment of the Circuit Court for Milwaukee County; Otto H. Breidenbach, Judge.
Affirmed.
Action by Frank Gross, Jr., as receiver, against Paul Hoffman, as deputy city treasurer of West Allis, and others commenced May 20, 1936. From a judgment entered June 18, 1937, dismissing the complaint on the merits, the plaintiff appeals. The facts are stated in the opinion.Albert A. Mayer, of Milwaukee, for appellant.
Laurence C. Gram, of West Allis, and Shaw, Muskat & Paulsen, of Milwaukee, for respondents.
The action is brought to recover from whomever of the defendants, if any, is liable for the amount of special assessment certificates issued to a contractor as payment for water and sewer laterals installed by him. The deputy city treasurer, the city treasurer and his bondsman, and the city of West Allis are the defendants. The certificates were assigned to the First National Bank of West Allis, of which the plaintiff is receiver. The ground laid for recovery from the deputy treasurer and the city treasurer and his bondsman is that the deputy city treasurer failed to enter the assessments covered by the certificates upon the delinquent tax roll of the year 1930 as it is claimed they should have been entered, whereby, plaintiff claims, the lien of the certificates was lost and the plaintiff was damaged to the extent of the amount of the certificates. The ground laid for recovery from the city is section 62.25 (2) (a), Stats., which reads:
“Damages, if any, in an action against a city officer in his official capacity, except the action directly involve the title to his office, shall not be awarded against such officer, but may be awarded against the city.”
The certificates recited that the amount thereof with interest to March 1, 1931, would be entered upon the 1930 tax roll. The amount was so entered. But in December, 1930, an ordinance was enacted by the city which in terms provided for extension to June 30, 1931, of the time of payment “of all taxes assessed for city purposes,” including those upon real estate, also special assessments according to the “provisions of section 74.03,” Stats.1929. The ordinance further provided that taxes not paid by June 30, 1931, should be declared delinquent and that all tracts of land against which such taxes were assessed should be sold in the manner provided by law for the nonpayment of taxes. The tax roll filed by the deputy city treasurer with the county treasurer showed the assessments against the lands covered by the certificates in suit in the delinquent column. Above the entry of such assessments the deputy city treasurer made the notation, “Extended Roll.” The county treasurer on February 2, 1933, bid in for the county the lands covered by the special assessment certificates in suit and delivered tax sale certificates reciting that the lands covered...
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Hull v. State Farm Mut. Auto. Ins. Co.
...As a general rule, when our resolution of one issue disposes of a case, we will not address additional issues. See Gross v. Hoffman, 227 Wis. 296, 300, 277 N.W. 663 (1938).However, to further judicial economy and guide trial courts and litigants, we may consider additional issues which have......
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State v. Armstrong
...briefed and are likely to recur. See State ex rel. Jackson v. Coffey, 18 Wis.2d 529, 532, 118 N.W.2d 939 (1963); Gross v. Hoffman, 227 Wis. 296, 300, 277 N.W. 663 (1938). ¶31 We note at the outset of our discussion that this court will not set aside the circuit court's findings of fact unle......
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State v. Roberson, 2006 WI 80 (Wis. 6/30/2006)
...BRADLEY joins this dissent. 1. See State v. Manuel, 2005 WI 75, ¶25 n.4, 281 Wis. 2d 554, 697 N.W.2d 811 (citing Gross v. Hoffman, 227 Wis. 296, 300, 277 N.W. 663 (1938)) (only dispositive issues need be 2. Roberson and Edwards were tried together as co-defendants. 3. The Milwaukee Police D......
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Bartholomew v. Wisconsin Patients Compensation Fund, 2006 WI 91 (Wis. 7/7/2006), 2004AP2592.
...Justice Crooks' concurrence. See also State v. Manuel, 2005 WI 75, ¶25 n.4, 281 Wis. 2d 554, 697 N.W.2d 811 (citing Gross v. Hoffman, 227 Wis. 296, 300, 277 N.W. 663 (1938)) (only dispositive issues need be addressed). We do not normally decide constitutional questions if the case can be re......