Legal Opinion

Hale v. City of Kenosha

Wisconsin Supreme Court

Decided January 15, 1872PublishedCited by 21 opinions

APPEAL from tbe Circuit Court for Kenosha County. This action is to enjoin tbe Oity of Kenosha and tbe defendants Farr and JBeclcman, wbo are respectively tbe mayor and clerk of said city, from levying and assessing a certain tax upon tbe lots of tbe plaintiff situated therein.

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APPEAL from tbe Circuit Court for Kenosha County. This action is to enjoin tbe Oity of Kenosha and tbe defendants Farr and JBeclcman, wbo are respectively tbe mayor and clerk of said city, from levying and assessing a certain tax upon tbe lots of tbe plaintiff situated therein. Tbe complaint states that tbe lots of tbe plaintiff therein described are entirely unimproved; that by direction of tbe city council tbe city assessor made out and returned, with tbe annual assessment roll of tbe city for 1871, a special assessment of all tbe real estate in said city, excluding from tbe valuation…

1Opinion of the CourtLyon, J.

It appears by the answer that the tax was levied in strict accordance with the provisions of the city charter referred to therein, and, if that is a valid provision, the demurrer was properly overruled. The precise question to be determined is, whether the statute which exempts all personal property, and all improvements upon real estate, in the city of Kenosha from taxation for the payment of the bonded debt of the city, while the same property remains taxable for all other purposes, is a valid and constitutional enactment.

I. It is virtually conceded by the counsel for the defendants, that…

2Cases cited3 opinions

  1. Weeks v. City of MilwaukeeWisconsin Supreme Court · 1860
  2. Knowlton v. Board of SupervisorsWisconsin Supreme Court · 1859
  3. Bond v. City of KenoshaWisconsin Supreme Court · 1863

3Cited by21 opinions

  1. Chicago & Northwestern Railway Co. v. StateWisconsin Supreme Court · 1906
  2. Davis v. GainesSupreme Court of Arkansas · 1886
  3. City of Denver v. KnowlesSupreme Court of Colorado · 1892
  4. State Tax Commission v. GalesCourt of Appeals of Maryland · 1960
  5. City of Plymouth v. ElsnerWisconsin Supreme Court · 1965

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