Field v. City of Milwaukee
| Decision Date | 26 October 1915 |
| Citation | 154 N.W. 698,161 Wis. 393 |
| Parties | FIELD v. CITY OF MILWAUKEE. |
| Court | Wisconsin Supreme Court |
OPINION TEXT STARTS HERE
Appeal from the Judgment of the Circuit Court for Milwaukee County, Oscar M. Fritz, Circuit Judge. Affirmed.
Action to recover taxes paid under protest. There was an income tax assessed on a year's payment of a five thousand dollar life annuity left to plaintiff by will, payable out of the net income of the testator's estate. The beneficiary's interest in the estate was valued, an inheritance tax assessed thereon, and paid, and subsequently an income tax assessed on a yearly payment made in 1912 and $250.00 paid for the previous year. Plaintiff claimed a deduction of the annuity payments in arriving at her net income for taxation under the laws of this state. The proper taxing officer, the Milwaukee County Board of Review and the State Tax Commission, refused to allow such claim and, in due course, plaintiff paid the tax under protest and, subsequently, duly filed her claim against the city of Milwaukee for repayment of the money, which was disallowed. She then commenced this action upon the ground which ruled in State v. Louis G. Widule, 154 N. W. 696, decided herewith.Daniel W. Hoan, City Atty., and Max Schoetz, Jr., Asst. City Atty., both of Milwaukee, W. C. Owen, Atty. Gen., and E. E. Brossard, Asst. Atty. Gen., for appellant.
Charles T. Hickox, of Milwaukee, for respondent.
Unless a question of practice presently to be mentioned requires a different result, this cause is ruled in respondent's favor by the decision in the case mentioned in the statement.
[1] Section 1164, Statutes, empowers common councils to refund taxes illegally assessed and paid, contingent upon “all conditions prescribed by law for the recovery of the legal taxes” having “been complied with.” Section 1087m--22 (4) makes the section aforesaid applicable to income taxes conditioned upon the written approval “of the assessor of incomes who made the assessment or of the tax commission in case of assessments made by it, specifying the defect in the assessment or tax proceeding and amount of taxable income which should have been and the amount of the taxes justly chargeable thereto.”
[2] It seems plain from the foregoing that the common council of the city of Milwaukee could not, properly, have refunded the taxes for want of the approval mentioned. It is insisted on behalf of appellant that the statutory remedy by appeal is exclusive and that the court...
To continue reading
Request your trial
-
Mays v. District Court of Sixth Judicial District of Idaho
... ... Neely, 28 Okla. 556, 115 P ... 344; King v. Pomeroy, 121 F. 287, 58 C. C. A. 209; ... Field v. City of Milwaukee, 161 Wis. 393, 154 N.W ... 698; Collard v. Hohnstein, 65 Colo. 158, 174 P ... ...
-
Schlesinger v. State
...unless it appears that such was the legislative intent. Horlick v. Town of Mt. Pleasant, 161 Wis. 366, 154 N. W. 375;Field v. City of Milwaukee, 161 Wis. 393, 154 N. W. 698. In the first place, this is plainly a state tax; 92 1/2 per cent. of the tax belongs to the state. The enforcement of......
-
State ex rel. Bues v. Phelps
...declared in Village of Westby v. Bekkedal, 178 N. W. 451. See, also, Horlick v Mt. Pleasant, 161 Wis. 366, 154 N. W. 375;Field v. Milwaukee, 161 Wis. 393, 154 N. W. 698. But it is claimed by appellant's counsel that the statute does not apply in this case, because, as they allege, the statu......
-
Nash v. Inhabitants of Sorrento
...v. Eastern Railroad Co., 124 Mass. 158; King v. Viscolold Company, 219 Mass. 420, 106 N. E. 988, Ann. Cas. 1916D, 1170; Field v. Milwaukee, 161 Wis. 393, 154 N. W. 698; Levy v. Davis, 115 Va. 814, 80 S. E. In the pending case the statute involved gives a new right, and is not merely declara......