Beals v. State
Wisconsin Supreme Court
Action commenced in this court against the state. They contended, inter alia, that the addition to the tax assessed upon the plaintiff of any amount computed on the first $25,000 of the transfer was unwarranted by the terms of the law. The language of the statute is unambiguous, and hence the rule applies that it is only where 'the language of the statute is fairly capable of two or more meanings that any latitude of construction is allowable.
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Action commenced in this court against the state. They contended, inter alia, that the addition to the tax assessed upon the plaintiff of any amount computed on the first $25,000 of the transfer was unwarranted by the terms of the law. The language of the statute is unambiguous, and hence the rule applies that it is only where 'the language of the statute is fairly capable of two or more meanings that any latitude of construction is allowable. Mundt v. 8. & F. du L. B. Go. 31 Wis. 451; Gilbert v. Dutruit, 91 Wis. 661; Slate ex rel. Heiden v. Ryan, 99 Wis. 123; Bossmiller v. State, 114 Wis.…
1Opinion of the CourtWinslow, C. J.
The plaintiff, having paid a large inheritance tax under protest, presented her claim to the legislature for a refund of the tax on the ground that the inheritance tax law was unconstitutional. The claim was rejected, and she now brings action in this court under the terms of sec. 3200, Stats. (1898), to recover the tax so paid, and the state demurs to her complaint. At the threshold of the case the state claims that the order of the county court of Milwaukee county fixing the amount of the tax and assessing the same against the estate is res adjudicata on the question and that the plaintiff *552s…
2Cases cited2 opinions
- Nunnemacher v. StateWisconsin Supreme Court · 1906
- Black v. StateWisconsin Supreme Court · 1902
3Cited by24 opinions
- Gottlieb v. City of MilwaukeeWisconsin Supreme Court · 1967
- State v. PabstWisconsin Supreme Court · 1909
- State v. BullenWisconsin Supreme Court · 1910
- Johnson v. HalpinIllinois Supreme Court · 1952
- Sherman v. StateSouth Dakota Supreme Court · 1910
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