Cranberry Creek Drainage District v. La Vigne

The petition, to which a general demurrer was interposed, challenges the constitutionality of sec. 89.376, Stats., passed in 1927, and which reads:

“89.376 Assessments paid in district securities. Any landowner in a drainage district owning a bond, note or past-due interest coupon of said district, may offer the same to the town or county treasurer in payment of drainage taxes on specified lands in said district, and said town or county treasurer shall accept such bond, note or past-due coupon at its face value, plus accrued interest at the time of presentation in payment of such taxes. Such…