State ex rel. S. Heymann Co. v. Lyons

This case was presented and argued with the Globe Steel Tubes Co. Case, decided herewith (ante, p. 107, 197 N. W. 578). The questions of constitutional law and statutory construction there decided are not here treated but are considered settled by that decision. This case presents one additional question not raised in the Globe Steel Tubes Co. Case, and that is, Has the tax commission authority, under sec. 71.24, Stats. 1923, to consider for offset personal property taxes paid in former years, against reassessed income taxes for the same years, on the tax rolls for 1923 ?

The relator paid…