Barnett—Taxation in Wisconsin. 
171 
torial or state treasurer by the county treasurer. 1 Since 
1849 the latter has been required to make with his payments to 
the state treasurer, a statement of all state taxes as well as other 
state moneys paid to him during the preceding year, 2 and 
since 1858, when he does not pay the full tax, to file with the 
state treasurer as affidavit to the effect that he lias paid the whole 
amount received by him. 3 
Until 1858 the counties were very delinquent in paying their 
quotas of the state tax. 4 From the beginning penalties 
were enacted against the county treasurer for any neglect to 
turn over the state taxes, 5 but the delinquency of the smaller 
localities in their payments to the county treasurer made these 
penalties of no avail. 6 
For some years previous to 1858 it had been the practice of 
the state treasurer to retain the school moneys apportioned to 
the delinquent counties to balance their indebtedness to the state, 
but that year the treasurer was satisfied that such a procedure 
was not authorized by law, 7 as was later decided by the su¬ 
preme court in the case of swamp land funds retained for the same 
purpose. 8 In 1858 a penalty was enacted against delin¬ 
quent counties, and the practice above mentioned was legalized, 
no county being* permitted to draw any money from the state 
treaasury as long as indebted to the state for taxes. 9 The 
operation of this law was later declared to have been 4 ‘most 
happy,” 10 but it was repealed the next year after its enact¬ 
ment, and even the penalties collected were returned, 11 on 
the ground that by reason of the delinquency of some of the 
iL. 1837-8, No. 93, s. 3; L. 1845, p. 1, s. 4; R. S. 1849, c. 15, s. 85; 
R. S. 1858, c. 18; L. ,1859, c. 14: R. S. 1898, s. 1121; Gov. M. 1859, p. 15. 
2R. S. 1849, c. 10, s. Ill; R. S. 1898, s. 715 (5). 
3L. 1858, c. 152, s. 3: R. S. 1898, s. 1122. 
4E. g., H. J. 1838-9, pp. 317-8; C. J. 1839-40, app., pp. 249-50; S. 
J., June 1848, app., pp. 22-4; Weekly Wis. Patriot, Nov. 27, 1858. 
5L. 1837-8, No. 93, s. 4; R. S. 1898, s. 1123. 
6 A. J. 1858, p. 1300; S. Proc. in Weekly Wis. Patriot, Feb. 26, 1859. 
7 A. J. 1858, p. 1300. 
8 State v. Hastings, 11 Wis. 448 (1860). 
9L. 1858, c. 152, ss. 1, 2. 
10 A. J. 1862, p. 641. 
11 L. 1859, c. 29, s. 1; L. 1859, c. 67. 
