In re the State

An original action for declaratory relief is brought upon the petition of the state, the state treasurer, Milwaukee county, and the county treasurer of Milwaukee county to have the rights of the parties declared respecting liability for the state’s share of income taxes paid to the county treasurer and deposited by him and frozen in county depository banks in liquidation and in banks operating on the statutory stabilization or moratorium plan.

*11The county treasurer is made the collector of all income taxes, forty per cent, of which are by him payable to the state, fifty per cent, to the local…