O'DONNELL v. Reivitz

William F. O’Donnell and Francis X. McCormack appeal from a judgment dismissing their complaint for a declaration that sec. 46.26(4)(a), Stats., part of the Youth Aids statute, is unconstitutional. The defendants-respondents are the Depart ment of Health and Social Services, the department’s secretary and the state treasurer. O’Donnell and McCormack are Milwaukee county taxpayers.

The issues are whether the appellants have standing to attack sec. 46.26(4)(a), Stats; whether the statute is a tax provision; and if so, whether it violates the requirement in Wis. Const, art. VIII, sec. 1, that the…