Wisconsin Supreme Court June 15, 1865 (Smith v. Smith)

By the Court,

Dixoít, C. J.

The intentional omission of taxable property by the assessor, materially affecting the equality of taxation and increasing the burden of the party complaining, will avoid the tax; but the unintentional omission of such property by the officer attempting in good faith to carry out the requisitions of the law, will not. Weeks v. Milwaukee Co., 10 Wis., 263; Hersey v.