Simmons v. Aldrich
Wisconsin Supreme Court
APPEAL from tbe Circuit Court for Kenosha, County. In 1871 tbe plaintiff purchased of tbe defendant a large amount of the stock of the [first National Rank of Kenosha.
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APPEAL from tbe Circuit Court for Kenosha, County. In 1871 tbe plaintiff purchased of tbe defendant a large amount of the stock of the [first National Rank of Kenosha. Before making such purchase, be required the defendant to furnish a statement of everything affecting the value of such stock; and the latter delivered to him a writing or schedule purporting to be such a statement, but no reference was made therein to the fact, of which the plaintiff was ignorant, that the taxes on such stock for the years 1865 and 1866, imposed under and by virtue of ch. 400, Laws of 1865, had never been…
1Opinion of the Court
LyoN, J\
We are satisfied that there was no error in the rulings of the court upon objections to the admission of testimony, or, at least, none which could possibly prejudice the defendant, and that the findings of fact are sustained by the evidence.
The act of 1865, ch. 4-00, which imposed the taxes in question, is a valid law. It was so held by this court in Van Slyke v. The State, 23 Wis., 655, and in Bagnall v. The State, 25 id., 112; and this ruling has been affirmed by the supreme court of the United States. That law makes the taxes which it imposes a lien upon the shares of stock taxed…
2Cases cited2 opinions
- Peters v. MyersWisconsin Supreme Court · 1868
- Van Slyke v. StateWisconsin Supreme Court · 1869
3Cited by5 opinions
- Thompson v. WalkerIdaho Supreme Court · 1936
- Nelson v. GundersonWisconsin Supreme Court · 1926
- Exchange National Bank v. MillerUnited States Circuit Court · 1884
- Sleep v. HeymannWisconsin Supreme Court · 1883
- Nicolet Securities Co. v. Outagamie CountyWisconsin Supreme Court · 1935