Milwaukee County v. Milwaukee Western Fuel Co.

The issue in this case is whether the right . of a coal-dock operator to offset the occupation tax assessed to him in 1928, against his income tax assessed in the same year, has been lost by amendment to the income tax law made by ch. 539, Laws of 1927, which advanced the final time for payment of income taxes to July 1st, but which did not amend the occupation tax offset law, so that the income tax payment is due during the month of June, while the local treasurer is not presented with the tax roll containing the occupation tax until December. It is the contention of Milwaukee County that…