(Download) "Berlowitz v. Roach" by Supreme Court of Wisconsin * eBook PDF Kindle ePub Free
eBook details
- Title: Berlowitz v. Roach
- Author : Supreme Court of Wisconsin
- Release Date : January 23, 1947
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 63 KB
Description
Action commenced July 31, 1947, by Robert D. Berlowitz, an individual doing business under the name and style of Hartford Liquor, on behalf of himself and others similarly situated, plaintiff and respondent, against John M. Smith, individually and as state treasurer of the state of Wisconsin, John W. Roach, individually and as chief of the beverage and cigarette tax division of the state treasurer, John E. Martin, individually and as attorney general of the state of Wisconsin, and A. C. Snyder, individually and as district attorney of Washington county, Wisconsin, defendants, requesting declaratory judgment that the increase in rates provided in ch. 412, Laws of 1947, has no application to intoxicating liquor in the possession of Berlowitz and others similarly situated on July 25, 1947, to which beverage tax stamps were previously affixed in the amount specified in sec. 139.26, Stats., prior to the amendment by ch. 412, Laws of 1947. Defendants answer put in issue the applicability of the increase in rates and defendants moved for summary judgment and a like motion was made by plaintiff. From a judgment entered September 18, 1947, determining the increased tax did not apply to liquor previously taxed, defendants John W. Roach and John E. Martin appeal in their official capacities. Subsequent to the commencement of the action, but prior to the expiration of the time for answering, defendant John M. Smith, state treasurer, died and the action was tried against the remaining defendants.
 "Berlowitz v. Roach" by Supreme Court of Wisconsin * eBook PDF Kindle ePub Free){kind=link}