Horlick v. Town of Mount Pleasant
Wisconsin Supreme Court
Appeal from an order of the circuit court for Racine county: E. B. BeldeN, Circuit Judge. Plaintiff for the year 1912 made an income return showing a net income of $53,648.01, upon which sum the assessor of incomes assessed his income tax. The board of review notified him that they proposed to raise tbe assessment. He appeared before tbe board through bis son and made full disclosure under oath as required by law.
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Appeal from an order of the circuit court for Racine county: E. B. BeldeN, Circuit Judge. Plaintiff for the year 1912 made an income return showing a net income of $53,648.01, upon which sum the assessor of incomes assessed his income tax. The board of review notified him that they proposed to raise tbe assessment. He appeared before tbe board through bis son and made full disclosure under oath as required by law. Tbe board raised tbe assessment to $310,699.02 and tbe plaintiff paid tbe tax in excess of that upon an income of $53,648.01 under protest, claiming that tbe board of review bad no…
1Opinion of the CourtVinje, J.
Tbe question presented by this appeal is whether an action to recover an illegal income tax paid under protest may be maintained without an appeal having been taken from tbe assessment of tbe board of review to tbe state tax commission as provided in sec. 1087m — 19, Stats. Sub. 1 of that section reads:
“Any person dissatisfied with any determination of tbe county board of review may appeal within twenty days to tbe state tax commission, to whom a copy of the record of tbe board shall be certified, together with all evidence or a copy thereof, relating to such assessment.”
Tbe defendant…
2Cases cited2 opinions
- State ex rel. City of Superior v. Duluth Street Railway Co.Wisconsin Supreme Court · 1913
- City of Milwaukee v. WakefieldWisconsin Supreme Court · 1908
3Cited by5 opinions
- Field v. City of MilwaukeeWisconsin Supreme Court · 1915
- Schlesinger v. StateWisconsin Supreme Court · 1929
- State ex rel. Hand Knit Hosiery Co. v. AtwoodWisconsin Supreme Court · 1928
- Village of Niagara v. Town of NiagaraWisconsin Supreme Court · 1932
- State ex rel. Bues v. PhelpsWisconsin Supreme Court · 1921