Smith v. City of Madison

feTUART, J.

This was an action to recover back money alleged to have been unlawfully exacted by the city authorities from Smith.

*87It seems that in December, 1850, the city passed an ordinance taxing bowling saloons 50 dollars a year, and prescribing a penalty of not over 50 dollars a week against any one keeping, &c., in violation of the ordinance. Smith alleges that from February, 1851, till June, 1853, he was the keeper and owner of such a saloon in the city of Madison; that to avoid the risk of these penalties, he was compelled to pay, during the above period, a tax of 116 dollars and 50…