Kellogg v. Supervisors of Winnebago County
Wisconsin Supreme Court
APPEAL from the Circuit Court for Fond du Lao County. Action to recover certain -moneys paid by plaintiff, under protest, to the treasurer of the defendant county, as delinquent taxes assessed upon plaintiff’s personal property in the city of Oshkosh, in said county, for the years 1871 and 1872. The ground upon which the taxes are alleged to have been invalid is, that at the time of their assessment plaintiff was not, and for a long time prior thereto had not been, a…
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APPEAL from the Circuit Court for Fond du Lao County. Action to recover certain -moneys paid by plaintiff, under protest, to the treasurer of the defendant county, as delinquent taxes assessed upon plaintiff’s personal property in the city of Oshkosh, in said county, for the years 1871 and 1872. The ground upon which the taxes are alleged to have been invalid is, that at the time of their assessment plaintiff was not, and for a long time prior thereto had not been, a resident of said city, or of this state, and had no agent, office or place of business in this state. The answer denied these…
1Opinion of the CourtCole, J.
I. The objection that the plaintiff should have presented his claim to the county hoard for allowance, cannot prevail. The action is brought to recover moneys paid upon an alleged illegal tax upon personal property. The cjuestiou as to the invalidity of the- tax depends essentially upon the inquiry whether the plaintiff was liable to taxation in the city of Oshkosh when the taxes were levied. If, for the purposes of taxation, the plaintiff had actually changed his residence or domicile, and acquired a new one elsewhere, then he was not subject to taxation in Oshkosh. It will therefore he seen…
2Cases cited4 opinions
- Stringham v. Board of SupervisorsWisconsin Supreme Court · 1869
- Hall v. HallWisconsin Supreme Court · 1870
- Matheson v. Town of MazomanieWisconsin Supreme Court · 1865
- Winchester v. TozerWisconsin Supreme Court · 1869
3Cited by17 opinions
- Stadtmuller v. MillerCourt of Appeals for the Second Circuit · 1926
- Noyes v. StateWisconsin Supreme Court · 1879
- Benware v. Town of Pine ValleyWisconsin Supreme Court · 1881
- Bradley v. City of Eau ClaireWisconsin Supreme Court · 1882
- Neilson v. San Pete CountyUtah Supreme Court · 1912
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