redeemed, and preserve the same in his office; and at the expiration of his term of office, he shall deliver over to his successor all redemption moneys in his hands, with a statement of the amounts so received. 18 SECTION 33. When there shall be a sale by the county First purchaser to treasurer and by the city treasurer, of any piece or parcel have preference. of land for taxes, in the same year, the purchaser of such piece or parcel, who may be first in point of time, may redeem the same from the subsequent purchaser; and in case he shall not redeem, the right of the last purchaser shall be held paramount in case of the execution of any tax deed therefor. If the first purchaser in point of time shall redeem, it shall be the duty of the proper officer to make an entry in the sales book of the character in which such person may have redeemed; and thereupon the person so redeeming shall be substituted to all the rights of the holder of the certificate so redeemed, as aforesaid. SECTION 34. No person shall be permitted to institute any action or proceeding to set aside any assessment or special tax hereafter levied or assessed upon any lot or tract of land, or to set aside any deed executed in consequence of the non-payment of such taxes and of the premises therefor, unless such person shall first pay or tender to the proper party, or deposit for his use with the treasurer, the amount of all state, county and city taxes that may remain unpaid on such lot or tract, together with the interest and charges thereon. Where a tax payer attempts, by a proceeding in equity, to stop the officers of the law from collecting a tax charged against his property, his complaint must demonstrate that his property is not legally or equitably chargeable therewith. Kaehler vs. Dobberpuhl, 56 Wis., 480. SECTION 35. All the directions hereby given for the assessing of land and the levying and collection of taxes and assessments, shall be deemed only directory, and no error or informality in the proceedings of any of the officers entrusted with the same, not affecting the substantial justice of the tax itself, shall vitiate or in any way affect the validity of the tax or assessment. When the common council acquires jurisdiction in the ways prescribed by Sec. 5, of Ch. IV, any subsequent omission of any Instituting actions to set aside assessments and taxes. Informality shall not affect validity of tax. 18 Fees for certificates, redemptions, etc. For tax deed. Collection fees. step directed in the charter would have been deemed only directory. Gilman vs. Milwaukee, 61 Wis., 588. This section considered in Cramer vs. Stone, 38 Wis., 259. The mere failure of the assessor to verify the assessment roll, as required by law, does not necessarily render the tax apportioned upon such assessment unequal or unjust. Fifield vs. Marinette Co., 62 Wis., 532. In an equitable action, any irregularity in the proceedings which does not prejudice the plaintiff, or affect the substantial justice of the tax, is not a sufficient ground for avoiding the assessment. Wright vs. Forristal, 65 Wis., 341. A complaint showed that a contract for laying a pavement was not let within the time required by law, and that no "plan" or "profile" of the work was filed before letting the contract, but states no facts showing injury to plaintiff by such omissions. Held, on demurrer, there was no ground for interference of equity to restrain sale of plaintiff's lots for non-payment of special tax assessed. Warner vs. Knox, 50 Wis., 429. Defects in proceedings which affect the substantial justice of an assessment cannot be aided by the provisions of this section. Liebermann vs. Milwaukee, 89 Wis., 336. SECTION 36. The city treasurer shall collect the following fees, which he shall account for and pay into the city treasury for the use of the city, to-wit: for each certificate by him issued on sale of lands for non-payment of taxes or assessments, twenty-five cents, to be added to the amount of such tax or assessment, and included in such certificate; for each lot redeemed, for which he shall issue a certificate, twenty-five cents, and five cents for each additional lot embraced in such certificate, to be paid by the person redeeming; for each tax deed executed by him, one dollar, and five cents for each additional lot or tract embraced in the same deed, to be paid by the person receiving the same. It shall also be his duty to pay into the city treasury, for the use of said city, the full amount of the percentage or collection fees received by him upon all state, county, and school taxes levied upon personal property and real estate in the city of Milwaukee, and collected by said treasurer as required by law to that effect. In case of a distress and sale by him of goods and chattels for the payment of any tax, said treasurer shall be entitled to such fees as are allowed to sheriffs on sales of goods under execution. 18 COUNTY AND STATE TAXES. SECTION 37. The city clerk shall annually make a duplicate tax roll embracing a list of all real property in the city subject to taxation, and also a list of all persons in the city having personal property subject to taxation, and being a copy of the tax roll made by him as provided by section fourteen of this chapter, and upon receiving the certificate of the county clerk of the amount of state, county and school taxes respectively to be collected in said city for the current year, he shall calculate, carry out and extend the same upon such duplicate roll in the manner provided by law, and shall deliver such tax roll with his warrant thereto attached in due form as provided by law, to the city treasurer for the collection of the state, county and school taxes therein entered and contained. SECTION 38. The treasurer of the city, in giving bonds, collecting such state, county and school taxes, and making his return to the county treasurer, and in all other things relating to such taxes, shall conform to and be governed by the general laws of the state, except that the return to the county treasurer shall be for the city and not for the wards. CHAPTER 301, LAWS OF 1889. AN ACT to amend the charter of the city of Milwaukee, and to authorize said city to raise a special tax in the Bay View sewerage district. SECTION 1. The common council of the city of Milwaukee is hereby authorized to levy and raise by taxation upon all the taxable property, real and personal, within the Bay View sewerage district of said city, in addition to the amount authorized to be raised for a sewerage fund in said district, and in the addition to the amount of money authorized to be raised by taxation for all purposes within said district now limited by law for each of the years 1889 and 1890, a sum of money not exceeding one mill on the dollar in each of said years, upon all the taxable property within said district, for the purpose of continuing and completing the sewers contemplated by the plans for sewers in said Bay View sewerage district of said city, now on file iu the offices of the proper city officers of said city, and for the purpose of continuing 18 the construction of such sewers as shall or may be included in any amendments to or changes of the said plans during the years 1889 and 1890. CHAPTER 278, LAWS OF 1880. AN ACT pertaining to and amendatory of chapter one hundred and eighty-four of the laws of 1874, entitled an act to revise, consolidate and amend the charter of the city of Milwaukee, approved February 20, 1852, and the several àcts amendatory thereof, approved March 10, 1874.” SECTION 1. Certificates of the sale of lands for non-payment of taxes or assessments, and charges, hereafter to be issued by the treasurer of the city of Milwaukee, under the act to which this act is amendatory, shall be in the following or equivalent form: STATE OF WISCONSIN, I, hereby certify that on this SS. treasurer of the city of Milwaukee in said state, do at public auction, pursuant to law the amount due for city taxes, This certificate bears interest at the rate of twenty-five per cent. City Treasurer. SECTION 2. All certificates of the sale of lands for non-payment of taxes or assessments and charges heretofore issued by the treasurer of the city of Milwaukee, under the act to which this act is amendatory, substantially in the form prescribed in the preceding section, shall be and are hereby declared to be and to have been valid and legal and no additional matter contained in such certificates shall in any way affect or invalidate the same. CHAPTER XIX. DISQUALIFICATIONS, IMPEACHMENTS, ETC. SECTION 1. No member of the common council shall hold any other city office, and if any member of the common council, shall, while a member, accept any other elective public office, he shall be deemed to have vacated his office as a member of the common council. As amended by Section 43, Chapter 144, Laws of 1875, and further amended by Section 1, Chapter 55, Laws of 1887. 19 SECTION 2. No member of the common council shall Ineligible to vote. vote upon any question, matter or resolution in which he may be directly or indirectly interested. or contracts. SECTION 3. No member of the common council shall Debarred from jobs be a party to or interested in any job or contract with the city, or with any of the wards, and any contract in which any such member may be so interested shall be null and void, and in case any money shall have been paid on any such contract, the common council may sue for and recover the amount so paid, from the parties to such contract, and from the member of the council interested in the same. Principals and sureties in contracts ineligible to office. SECTION 4. No person interested directly, or indirectly, as principal or surety, in any contract or agreement written or verbal, to which the said city shall be a party in interest, -or to which any officer or board under this act shall officially be a party, -for the construction of any sewer, pavement or building, or the performance of any public work whatever, or involving. the expenditure, receipt or disposition of money or property of the said city, or of any ward, or by any officer or board under this act, shall be eligible to any office or appointment in said city that will in any manner give him official cognizance or authority over the subject matter of such interest; and if any person thus interested Office held vacant. shall be elected or appointed to office, his election or appointment shall be void, and such office shall be deemed vacant. council to be interested in contract with city. SECTION 5. If any member of the common council, No member of or other officer of the corporation, after his election or appointment, or while in office, shall become or cause himself to become interested, directly or indirectly, in any contract or agreement, whether written or verbal, to which the corporation or any ward shall be a party in interest, or to which any officer or board under this act shall officially be a party, or in any question, subject or proceeding pending before the common council or on which such officer may be called to act officially, with intent to gain directly or indirectly, any benefit, profit, or pecuniary advantage, or if an attorney of any court of record shall, while a member of the common council, prosecute or be interested in the prosecution of any action against said city of Milwaukee, or any of its officers, he |