Marine Co. v. City of Milwaukee

Tbis action is brought under sec. 1164, Stats. (1898), to recover money paid to tbe city, under protest, for a special paving tax assessed on plaintiffs lot. It is claimed that tbe sum, or at least a portion thereof, so paid was really assessed and collected for an illegal change in tbe grade of tbe street and not for paving tbe same. Tbe question arises, Does tbe statute apply to special improvement taxes? Tbe word “tax” is generically broad enough to include special assessments, and whether or not it does so in a statute must be gathered from its context and tbe legislative intent, as…