Town of Germantown v. Industrial Commission

The question is whether or not the deceased was in the service of the plaintiff town under a contract of hire, express or implied, oral or written (sec. 2394 — 7, Stats.). To my mind an analysis of the relationship existing between the taxpayer and town in this case does not disclose a single contractual element. It is true that there rests upon the taxpayer an obligation to discharge his liability to the town for the amount of tax assessed against him, but this obligation arises out of the exercise of sovereign power on behalf of the state and not out of any contract entered into between the…