Smith v. City of Janesville
Wisconsin Supreme Court
APPEAL from the Circuit Court for Rock County. The plaintiff sought in this action to recover $197.57, paid bj him to the treasurer of the defendant city (under protest and to avoid a collection by sale of his property), as a tax upon shares owned by him in the Rock County National Bank.
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APPEAL from the Circuit Court for Rock County. The plaintiff sought in this action to recover $197.57, paid bj him to the treasurer of the defendant city (under protest and to avoid a collection by sale of his property), as a tax upon shares owned by him in the Rock County National Bank. The complaint alleges, inter alia, that the bank was organized under the act of Congress of June 3, 1864; that its whole capital stock ivas invested in United States bonds; that the shares were assessed to him at their par value; that certain kinds of personal property owned by residents of said city and…
1Opinion of the CourtDixon, C. J.
The allegations of the complaint that certain kinds and classes of personal property were knowingly, intentionally, etc., assessed by the assessors at less than the true value thereof, and that all the lands and real estate in the city were in like manner *294assessed at less than their true value, are denied by the answer; and, being so denied, there is no question before this court with respect to them. The court below found nothing upon that issue, and the case stands here as if no such issue had been made. The plaintiff cannot, therefore, as he seeks to do, avail himself of those allegations,…
2Cases cited2 opinions
- State ex rel. Attorney General v. O'NeillWisconsin Supreme Court · 1869
- In re OliverWisconsin Supreme Court · 1864
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- Dowling v. Lancashire InsuranceWisconsin Supreme Court · 1896
- In re Incorporation of Village of North MilwaukeeWisconsin Supreme Court · 1896
- Johnson v. Martin, Wise & FitzhughCourt of Appeals of Texas · 1889
- Weight v. CunninghamTennessee Supreme Court · 1905
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