State ex rel. Bolens v. Frear
Wisconsin Supreme Court
Obiginal action brought in this court on the relation of Harry W. Bolens against James A. Brear, Secretary of State, and others; also Appeal from an order of the circuit court for Dane county: E. Rat Stevens, Circuit Judge. The facts are stated in the opinion.
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Obiginal action brought in this court on the relation of Harry W. Bolens against James A. Brear, Secretary of State, and others; also Appeal from an order of the circuit court for Dane county: E. Rat Stevens, Circuit Judge. The facts are stated in the opinion. In support of the various contentions as to the invalidity of ch. 658, Laws of 1911, there were cited, in the briefs above mentioned, the following, among other authorities: Pollock ■v. Farmers’ L. & T. Co. 157 U. S. 429, 580, 581, 15 Sup. Ct. 673; Brown v. Maryland, 12 Wheat. 419, 444; Weston v. •Charleston, 2 Pet. 449; Dobbins v.…
1DissentTinlin, J.
(dissenting in part)'. Ch. 658, Laws of 1911, relating to the taxation of incomes and making an appropriation for salaries of officers and other expenses of executing and administering the statute, was enacted by the legislature, approved by the governor, and published July 15, 1911. The act went into effect as law from and after its passage and publication and officers were appointed to administer this law, but no assessment or levy of tax had been made and the time for enforcing the provisions of this act had not arrived when these suits were begun. I shall consider these suits separately,…
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