Schlesinger v. State

Stevens, J.(1) The chief question argued is the right to recover interest from the state.

Sub. (2) of sec. 72.08 of the Statutes provides that when any inheritance tax “shall have been paid erroneously into the state treasury, it shall be lawful for the state treasurer upon receiving a transcript from the county court record showing the facts to refund the amount of such erroneous or illegal payment.” It will be noted that the statute does not authorize the payment of interest upon the amount refunded.

The great weight of authority on this question supports the rule established by the supreme…