Lawrence v. City of Janesville
Wisconsin Supreme Court
APPEAL from the Circuit Court for Boole County. Action to recover moneys paid (under protest and to prevent a threatened sale) as taxes upon the personal property of plaintiffs’ testator.
Read the full summary
APPEAL from the Circuit Court for Boole County. Action to recover moneys paid (under protest and to prevent a threatened sale) as taxes upon the personal property of plaintiffs’ testator. After alleging the death of Charles H. Conrad, a resident of the city of Janesville, testate, the appointment of plaintiffs as his executors by the will, the probate of said will, the issue of letters testamentary to the plaintiffs, etc., and also the appointment, qualification, etc., of certain persons named as assessors for said city, the complaint alleges that afterwards said assessors delivered to the…
1Opinion of the CourtCole, J.
It is insisted, in this case, that the facts stated in the complaint show that the tax upon the personal property was void, because the assessors, disregarding the valuation of such property made by one of the executors, placed a higher value upon it for purposes of taxation. The property consisted almost entirely of “ bonds, mortgages, notes, tax certificates and other evidences of debts secured on real estate.” In the statement furnished by the executor, the aggregate amount of this personal property was placed at $35,000, and the assessors increased it to $60,000. It is claimed that the…
2Cases cited1 opinion
- Matheson v. Town of MazomanieWisconsin Supreme Court · 1865
3Cited by5 opinions
- Adams v. ClarkeMississippi Supreme Court · 1902
- Lockwood v. FittsSupreme Court of Alabama · 1890
- Shove v. City of ManitowocWisconsin Supreme Court · 1883
- Mitchell Iron & Land Co. v. Flambeau Land Co.Wisconsin Supreme Court · 1904
- Pilliod Lumber Co. v. CommissionerCourt of Appeals for the Sixth Circuit · 1929