Milwaukee County v. W. S. Seaman Co.

The following opinion was filed May 1, 1923:

Crownhart, J.

This case is one where authorities may be found to- sustain the contentions of either side. We are cited to no Wisconsin case in point; hence we are at liberty to take either view. We prefer, therefore, to ground our decision on the general principles of justice. The successor of the W. S. Seaman Company, the Seaman Body Corporation, took over all the assets of the W. S. Seaman Company and-became liable for all its debts, including its taxes. The plaintiff might have collected the taxes assessed to the W. S. Seaman Company from the…