Rahr v. Smith

The facts are not in dispute. Plaintiff was 'a resident of Manitowoc in the state of Wisconsin prior to December 31, 1933. On that date she became a resident of California and continued thereafter to reside in California. Pursuant to provisions of sec. 6, ch. 15, Laws of Wisconsin, 1935, effective March 27, 1935, an emergency relief tax of $1,078.10 was assessed against plaintiff on her net income for 1933, and notice of the assessment of this tax was duly sent to and reached plaintiff on July 1, 1935. Plaintiff objected to the assessment of the tax.on the ground that if valid as to residents…