Munkwitz Realty & Investment Co. v. Diederich Schaefer Co.

The first question is whether under sec. 128.17 (1), Statsv the city of Milwaukee is entitled to priority over general creditors for the portion of its claim which represents interest and penalties accruing as a result of delinquency in paying the tax. In listing claims entitled to priority par. (d) of this section provides:

“Taxes, assessments, and debts due the United States or this state, or any county, district or municipality.”

An able argument is made by appellant to' the effect that interest and penalties are not a part of the tax or entitled to priority in such a proceeding as is here…