State Ex Rel. Pflanz v. County Court of Dane County

The sole question is whether under sec. 954.02 (2), Stats., it appears from the complaint that there is probable cause to believe Otto E. Pflanz, Jr., filed fraudulent tax returns. A complaint is a written statement of the essential facts constituting the offense charged and must be made upon oath before a magistrate or other person empowered to issue warrants of arrest; but the complaint besides alleging the offense must set forth facts showing probable cause before a warrant of an arrest may issue. 1

Prior to 1949 when the provisions of the present sec. 954.02, Stats., were enacted the…