White v. City of Appleton
Wisconsin Supreme Court
APPEAL from the County Court of Outagamie County. The plaintiff, a merchant, set down the monthly average of his stock at $660, in his sworn statement returned to the assessor under the law of 1865. The board of equalization of the city of Appleton added to the valuation the sum of $2,400. The plaintiff paid $87.00, being the tax on $1,000, and paid the further sum of $74.81 (the tax on $2,060.) under protest, after his goods had been seized therefor, and brought this action…
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APPEAL from the County Court of Outagamie County. The plaintiff, a merchant, set down the monthly average of his stock at $660, in his sworn statement returned to the assessor under the law of 1865. The board of equalization of the city of Appleton added to the valuation the sum of $2,400. The plaintiff paid $87.00, being the tax on $1,000, and paid the further sum of $74.81 (the tax on $2,060.) under protest, after his goods had been seized therefor, and brought this action before a justice of the peace to recover back the $74.81. The answer alleged that the statement returned by the…
1Opinion of the Court
I)ixox, O. J.
The only question in this case is as to the power of the board of equalization of the city of Appleton to increase the value of an item of merchant’s stock listed and returned, and the value thereof sworn to, by the plaintiff, in a statement made by him pursuant to the requirements of chapter 538, Laws of 1865. The plaintiff, a merchant doing business at the city of Appleton, stated the value of the personal property pertaining to his business, at the sum of $660. To this the board of equalization added the further sum of $2,400, and the same was carried out in the assessment…
2Cases cited1 opinion
- Matheson v. Town of MazomanieWisconsin Supreme Court · 1865
3Cited by1 opinion
- Sowards v. StephensWisconsin Supreme Court · 1885