City of Wauwatosa v. Union Free High School District

We desire to point out that there is doubt that declaratory relief is the proper remedy, but since counsel have not raised that issue and because of the duration of this litigation and the desirability of terminating it as promptly as can be, we will decide the merits without regard to the form of action in which the questions are raised.

There is no claim that the levy of taxes in 1934, 1935, and 1936 was not made in good faith. The time for payment of the judgment was after it had been perfected. It is no more reasonable to say that the assessment should have been upon the values fixed in…