Roger B. Taney

“ The taxes assessed were charged upon the respective lots, and created no personal responsibility upon the owner, the lots alone being liable for the payment. And the only evidence or averment of their value is the statement of the complainant in his bill that they were worth more than five hundred dollars, and his complaint that more than two hundred per cent. upon their value as mentioned in the books of the corporation was charged upon them by the assessment, and the proceedings of the city authorities under it. ”

“ There is no special provision in the act establishing the District Court in Wisconsin which regulates appeals to this court, and consequently they are governed by the general law above referred to; and by that law no appeal will lie, unless the sum or value in controversy exceeds $2,000, and that fact must be shown to the court in order to give jurisdiction in the appeal.
Now, the matter in dispute in this case is the title to the lots which have been sold by the municipal authorities for the nonpayment of the taxes. ”