Legal Opinion

State Bank v. City of Milwaukee

Wisconsin Supreme Court

Decided June 15, 1864PublishedCited by 4 opinions

APPEAL from tbe Circuit Court for Milwaukee County. Action to restrain tbe defendants (The Oily of Milwaukee, and tbe mayor and treasurer of said city) from enforcing tbe collection of a tax upon personal property of tbe plaintiff, alleged to form a portion of its capital stock. Tbe circuit court found for tbe plaintiff, and rendered judgment accordingly, and tbe defendants appealed.

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APPEAL from tbe Circuit Court for Milwaukee County. Action to restrain tbe defendants (The Oily of Milwaukee, and tbe mayor and treasurer of said city) from enforcing tbe collection of a tax upon personal property of tbe plaintiff, alleged to form a portion of its capital stock. Tbe circuit court found for tbe plaintiff, and rendered judgment accordingly, and tbe defendants appealed. Tbe facts upon wbicb tbe question at issue here arises, will sufficiently appear from tbe opinion of tbis court. cited sec. 1, ch. 167, Laws of 1859, as amended by ch. 295, Laws of 1860 ; see. 9 of same chapter ;…

1Opinion of the Court

By the Oowrt,

Cole, J.

No question is raised in this case as to whether a court of equity should interfere to restrain the collection of a tax upon personal property even where such tax is unauthorized and void. Where that objection is properly taken, it has been held to be insurmountable. Van Cott v. Supervisors of Milwaukee Co., ante, p. 247. The question of jurisdiction is therefore waived in this cause, the defendants having answered and submitted to the jurisdiction of the court. Under these circumstances we suppose we are authorized to proceed and examine the case upon the merits.

The…

2Cited by4 opinions

  1. First National Bank v. Douglas CountyWisconsin Supreme Court · 1905
  2. Second Ward Savings Bank v. City of MilwaukeeWisconsin Supreme Court · 1896
  3. People ex rel. Singer Manufacturing Co. v. WempleNew York Supreme Court · 1894
  4. Bagnall v. StateWisconsin Supreme Court · 1869

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