Interstate Department Stores, Inc. v. Henry

Sec. 1 (9), ch. 469, Laws of 1933, provides :

“. . . But the aggrieved taxpayer shall pay the tax as and when due and if paid under protest . . . sue the state treasurer in an action at law to recover the tax so paid. . .

The contention that sub. (9) was erased from the statutes by the ruling in Ed. Schuster & Co. v. Henry, 218 Wis. 506, 261 N. W. 20, declaring taxation under that chapter.and section to be unconstitutional, is not sustained. Sub. (9) contains a complete method for the restoration to a taxpayer of his property if he is in a position to make the demand. Tt is a complete enactment…