Legal Opinion

Worthington Pump & Machinery Corp. v. City of Cudahy

Wisconsin Supreme Court

Decided November 13, 1923PublishedCited by 2 opinions

Appeal from a judgment of the circuit court for Milwaukee county. Oscar M. Fritz, Circuit Judge. The appeal is from a judgment dismissing the plaintiff’s complaint. This appeal requires the construction of secs. 74.73 and 62.25 (1) (a), Stats. 1921, which are as follows: “74.73 ■ Recovery of illegal taxes; limitation.

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Appeal from a judgment of the circuit court for Milwaukee county. Oscar M. Fritz, Circuit Judge. The appeal is from a judgment dismissing the plaintiff’s complaint. This appeal requires the construction of secs. 74.73 and 62.25 (1) (a), Stats. 1921, which are as follows: “74.73 ■ Recovery of illegal taxes; limitation. (1) Any person aggrieved by the levy and collection of any unlawful tax assessed against him may file a claim therefor against the town, city, or village, whether incorporated under general law or special charter, which collected such tax in the manner prescribed by law for…

1Opinion of the CourtCrownhart, J.

On February 2, 1920, the appellant paid certain taxes to the city of Cudahy under protest, and on January 22, 1921, filed a claim with the city clerk for a refund, claiming said taxes so paid were illegal. An action was commenced against the city on January 29, 1921, for the recovery of the taxes so paid, before there had been any meeting of the common council between the day of the filing of the claim and the commencement of the action. The first meeting of the-council after the filing of the claim was on February 1, 1921, and the claim was then read and referred to a committee as provided…

2Cases cited2 opinions

  1. Wright v. Town of MerrimackWisconsin Supreme Court · 1881
  2. Smith v. City of Eau ClaireWisconsin Supreme Court · 1892

3Cited by2 opinions

  1. Bosin v. Minneapolis, St. Paul & Sault Ste. Marie RailroadDistrict Court, E.D. Wisconsin · 1960
  2. Weyenberg Shoe Manufacturing Co. v. KelleyWisconsin Supreme Court · 1933

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