State ex rel. C. Reiss Coal Co. v. Zimmerman

The following opinion was filed December 6, 1932:. Fowler, J.

The plaintiff has coal docks in several cities, one at Ashland and one at Sheboygan. Sec. 70.42, Stats., provides that operators of coal docks shall pay a tonnage tax on the coal handled at their docks. This statute was enacted while the personal property tax receipt was accepted as part payment on income taxes, and provides that the fax is payable where the dock is located and that when paid it shall be offset against' income tax in the same manner that personal property tax is (was) offset under sec. 71.21, Stats. *6011923. The…