Immega v. City of Elkhorn

The alleged invalidity of the tax, because of which plaintiff seeks to recover herein $66.61, which he paid under protest, represents taxes which he claims were unlawfully levied in 1945 by the county of Walworth (hereinafter referred to as “cbunty” ) and city of Elkhorn against his property. The alleged invalidity is based upon plaintiff’s claim that the Walworth county board was unauthorized to make a levy in the year 1945 until, upon first making up a budget of proposed revenues and expenditures in the ensuing year, it deducted from the amount to be raised by levying the tax all…