City of Milwaukee v. Wakefield

The folio-wing opinion was filed September 24, 1907:

Winslow, J.

This is an action to recover an unpaid personal property tax of $170.12 assessed against the defendant as executor of the estate of George M. Wakefield, deceased, in the year 1904. There was no material dispute as to the facts. The assessor assessed against the defendant upon the roll under the heading “Amount of moneys, accounts, bonds, notes, mortgages,” the sum of $10,000. No sworn statement was ever made by the executor as contemplated by sec. 1056, Stats. (Supp. 1906; Laws of 1903, ch. 378), nor was any notice given by the…