Waldheim & Co. v. Wisconsin Tax Commission

The additional income tax here in question was legally assessed. State ex rel. Waldheim & Co. v. Wisconsin Tax Comm. 187 Wis. 539, 204 N. W. 481. There is no claim that the personal property tax paid was not properly assessed. There is therefore no basis for any claim that appellant has been required to pay any tax that was not legally due and owing at the time that it was paid. The sole question presented is whether appellant is entitled to have refunded to it any part of the personal property tax paid in 1925.

“The right to pay income taxes by the personal property offset was a privilege…