Kingsley v. City of Merrill
Wisconsin Supreme Court
Appeal from an order of the circuit court for Lincoln County: W. C. Silveethoen, Circuit Judge. This is an appeal from an order sustaining a demurrer to the complaint in an action to recover back $374.32 paid under protest; the same being for $363.42 taxes levied on account of notes and mortgages, and $10.90 fees of the officer in making such collection.
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Appeal from an order of the circuit court for Lincoln County: W. C. Silveethoen, Circuit Judge. This is an appeal from an order sustaining a demurrer to the complaint in an action to recover back $374.32 paid under protest; the same being for $363.42 taxes levied on account of notes and mortgages, and $10.90 fees of the officer in making such collection. The complaint alleges, in effect, that the defendant is a. municipal corporation, organized as such; that ujoon the general assessment roll of the city for 1902 there was carried out by the .treasurer against the plaintiff an assessment of…
1Opinion of the CourtCassoday, C. J.
Counsel for the plaintiff contend with much ability that the notes and mortgages in question are not property, capable of being taxed as such in this state. Certainly the statutes have treated such debts as property arid subject to taxation ever since the state has existed. This is obvious from the wording of different sections of the statutes. Thus the statute declares that “taxes shall be levied upon all -property in this state, except such- as is exempted therefrom.” Sec. 1034, R. S. 1878, and Stats. 1898. The same, in substance, was contained in sec. 1, ch. 15, R. S. 1849. Then, after…
2Cases cited34 opinions
- Gulf, Colorado & Santa Fé Railway Co. v. EllisSupreme Court of the United States · 1897
- Pritchard v. NortonSupreme Court of the United States · 1882
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- American Sugar Refining Co. v. LouisianaSupreme Court of the United States · 1900
- Pacific Express Co. v. SeibertSupreme Court of the United States · 1892
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3Cited by8 opinions
- Chicago & Northwestern Railway Co. v. StateWisconsin Supreme Court · 1906
- Adams Outdoor Advertising, Ltd. v. City of MadisonWisconsin Supreme Court · 2006
- State ex rel. Bernhard Stern & Sons v. BoddenWisconsin Supreme Court · 1917
- Milwaukee Electric Railway & Light Co. v. Tax CommissionWisconsin Supreme Court · 1932
- State ex rel. Heyl v. HinkelWisconsin Supreme Court · 1909
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