Welch v. Henry

Decision Date15 January 1938
Citation226 Wis. 595,277 N.W. 183
PartiesWELCH v. HENRY et al.
CourtWisconsin Supreme Court

OPINION TEXT STARTS HERE

Appeal from a judgment of the Circuit Court for Eau Claire County; James Wickham, Judge.

Affirmed.

This action was begun by Earle S. Welch, plaintiff, against Robert K. Henry and Solomon Levitan as Treasurer of the State of Wisconsin, defendants, to recover certain taxes paid by the plaintiff under protest. There was a demurrer to the complaint. The demurrer was sustained. The plaintiff did not amend, and judgment was entered on October 27, 1937, dismissing the plaintiff's complaint, from which judgment the plaintiff appeals.

Bundy, Beach & Holland, of Eau Claire, for appellant.

Orland S. Loomis, Atty. Gen., and A. G. Hawley, Asst. Atty. Gen., for respondents.

PER CURIAM.

This case was before this court and reported in Welch v. Henry, 1937, 223 Wis. 319, 271 N.W. 68, to which reference is made for a statement of facts. On the former appeal and upon this appeal the plaintiff contends that the statute in question, Laws 1935, c. 15, § 6, offends section 1 of the Fourteenth Amendment to the Constitution of the United States. Upon the former appeal this court considered and rejected the plaintiff's contention that the act in question violated his rights under section 1 of the Fourteenth Amendment to the Constitution of the United States. We have reconsidered plaintiff's contention and find nothing in the act violative of the plaintiff's rights under said section 1 of the Fourteenth Amendment. Reference is made to the opinion in that case, and for the reasons there stated the judgment appealed from is affirmed.

Judgment affirmed.

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6 cases
  • California Co. v. State
    • United States
    • Supreme Court of Colorado
    • December 21, 1959
    ......Maxwell v. Kent-Coffey Mfg. Co., 204 N.C. 365, 168 S.E. 397, 90 A.L.R. 476 (affirmed 291 U.S. 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 approach--that an income tax is not a property tax--was a prompted by the ......
  • State v. Industrial Tool & Die Works
    • United States
    • Supreme Court of Minnesota (US)
    • November 9, 1945
    ...to prior but recent transactions." Welch v. Henry, 223 Wis. 319, 326, 271 N.W. 68, 72, 109 A.L.R. 508 (reconsidered and affirmed in 226 Wis. 595, 277 N.W. 183). The Wisconsin supreme court in part summarized the "recent transactions" test by stating: "It is our conclusion (1) that under thi......
  • State v. Indus. Tool & Die Works, Inc., s. 34011
    • United States
    • Supreme Court of Minnesota (US)
    • January 2, 1946
    ...to prior but recent transactions.‘ Welch v. Henry, 223 Wis. 319, 326, 271 N.W. 68, 72, 109 A.L.R. 508 (reconsidered and affirmed in 226 Wis. 595, 277 N.W. 183). The Wisconsin supreme court in part summarized the ‘recent transactions' test by stating: ‘It is our conclusion (1) that under thi......
  • Welch v. Henry
    • United States
    • United States Supreme Court
    • November 21, 1938
    ...and due process clauses of the Fourteenth Amendment. From the judgment of the Supreme Court of Wisconsin sustaining the tax, 226 Wis. 595, 277 N.W. 183, the case comes here on appeal. § 237 of the Judicial Code, 28 U.S.C. § 344, 28 U.S.C.A. § First. Appellant assails the statute as a denial......
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