Town of Mineral Point v. City of Mineral Point
Wisconsin Supreme Court
Appeal from an order of the county court of Iowa county: Aldro Jenks, Judge. Demurrer. Allocation of income tax to taxing districts. It appears from the amended complaint that the Mineral Point Zinc Company operates a plant situated within the limits of the city of Mineral Point and partly within the town of Mineral Point.
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Appeal from an order of the county court of Iowa county: Aldro Jenks, Judge. Demurrer. Allocation of income tax to taxing districts. It appears from the amended complaint that the Mineral Point Zinc Company operates a plant situated within the limits of the city of Mineral Point and partly within the town of Mineral Point. In 1918 the company paid to the city $48,065.71 as a tax upon its income for 1916 and that a part of the income was derived from business carried on and property located within the town of Mineral Point. Thereafter the town of Mineral Point secured the written approval of…
1Opinion of the CourtRosenb’erry, J.
Attention is called to the fact that we are not here dealing with the revaluation or reassessment of propeiiy for taxing purposes. It is admitted that the taxpayer has discharged its obligation to the state, and the controversy is solely between two taxing districts as to the allocation of the tax.
The. right of the plaintiff to recover grows out-of the provisions of the statutes then in force, as follows:
Sec. 1087m — 22, Stats. 1917. “'(6) Whenever any city; town or village shall have collected an income tax that undér the income tax law ought not to have been collected by such city, town or…
2Cases cited6 opinions
- Ogden City v. ArmstrongSupreme Court of the United States · 1897
- Mills v. GleasonWisconsin Supreme Court · 1860
- State ex rel. Ellis v. ThorneWisconsin Supreme Court · 1901
- State ex rel. Brown County v. MyersWisconsin Supreme Court · 1881
- Wisconsin Central Railroad v. Ashland CountyWisconsin Supreme Court · 1891
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Bunten v. Rock Springs Grazing Ass'nWyoming Supreme Court · 1923
- State ex rel. Town of Greenfield v. ConwayWisconsin Supreme Court · 1936