Tigerton Lumber Co. v. Village of Tigerton

The following opinion was filed March 5, 1929:

Stevens, J.

Plaintiff’s cause of action is dependent upon its right to now offset against its additional taxes the amount of personal property tax paid in each of the years for which an additional income tax was assessed.

Sec. 71.21 of the Statutes of 1923, which was the only legislative, enactment that permitted the offsetting of personal property taxes against income taxes, had been repealed before these additional income taxes were assessed. Plaintiff’s contention is that it was entitled to the same personal *379property offset in 1926 that it would…