State ex rel. Sallie F. Moon Co. v. Wis. Tax Comm'n

Decision Date04 December 1917
Citation166 Wis. 287,165 N.W. 470
PartiesSTATE EX REL. SALLIE F. MOON CO. v. WISCONSIN TAX COMMISSION.
CourtWisconsin Supreme Court

OPINION TEXT STARTS HERE

On motion for rehearing. Denied.

For former opinion, see 163 N. W. 639.

*470PER CURIAM.

Upon motion for rehearing the relator makes the specific claim that the income tax law as construed by the court--

“authorizes taking of private property for public use without just compensation and without due process of law, and denies to relator the equal protection of the laws of the land in violation of the Fifth and Fourteenth Amendments to the federal Constitution.”

We have considered the arguments advanced in favor of this contention and do not find them convincing. The other contentions advanced in support of the motion are not considered to be well founded.

Motion denied, without costs.

MARSHALL, ROSENBERRY, and ESCHWEILER, JJ., dissent.

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24 cases
  • Diefendorf v. Gallet
    • United States
    • Idaho Supreme Court
    • March 11, 1932
    ... ... BEN DIEFENDORF, Tax Commissioner of the State of Idaho, Plaintiff, v. E. G. GALLET, State ... N.H. 611, 93 A. 311; State ex rel. Knox v. Gulf M. & N ... R. Co. , 138 Miss. 70, ... v. Wisconsin Tax ... Com. , 161 Wis. 111, 152 N.W. 848; State ex rel. S ... F ... ...
  • Hattiesburg Grocery Co. v. Robertson
    • United States
    • Mississippi Supreme Court
    • April 18, 1921
    ... ... v. ROBERTSON, STATE REVENUE AGENT No. 21739 Supreme Court of ... 36; ... State ex rel. Manitowoc Gas Co. v. Wis. Tax Comm., ... 161 ... ...
  • California Co. v. State
    • United States
    • Colorado Supreme Court
    • December 21, 1959
    ... ... v. Wollbrinck, 275 Mo. 339, 205 S.W. 196; State ex rel. Maxwell v. Kent-Coffey Mfg. Co., 204 N.C. 365, 168 S.E ... 642, 54 S.Ct. 437, 78 L.Ed. 1040); Welch v. Henry, 223 Wis. 319, 271 N.W. 68, 109 A.L.R. 508. Perhaps this negative ... 57, 182 S.E. 96; State ex rel. Moon Co. v. Wisconsin Tax Commission, 166 Wis. 287, 163 N.W ... ...
  • Featherstone v. Norman
    • United States
    • Georgia Supreme Court
    • April 16, 1930
    ... ... 1, of the Constitution ... of this state, which declares that "all taxation shall ... be ... Wisconsin Tax ... Commission, 166 Wis. 287, 163 N.W. 639, 165 N.W. 470), ... and to ... ...
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