Krembs v. City of Merrill

Sec. 70.31yStats., requires a separate assessment of each owner’s shares of stock on the tax roll. This *244was not done. The total number of bank shares, 1,000, were valued together and assessed at $100,000. But such irregularity in the assessment did not affect the groundwork of the tax or operate to do injustice to any one. The assessment was easily separable, and plaintiff in bringing his action for a refund has found no difficulty in arriving at the correct amount of the assessment of the stock he represents. Such -mere irregularity in the assessment does not invalidate the tax. An action…