Smith v. Grimshaw

The collection of taxes is dealt with in ch. 74, Stats. 1923. By the provisions of sec. 74.15 the town treasurer is required to retain in his hands the amount specified, in his warrant, to be paid into the town treasury, and shall on or before the day specified in his warrant pay to the county treasurer the sum directed to be paid in the manner provided by law, and the town treasurer is required to pay over the full amount of the state tax on or before the first Monday of March of each year “though it may occasion a deficiency in the town, city or village taxes.” Sub. (2) provides:

“Out of the…