84 Wis. 353 | Wis. | 1893
Although in 1890 C. C. Thompson was a stockholder in, and the manager of the business of, the Thompson Brothers Co. and the C. C. Thompson Lumber Co. in this state (they being Illinois corporations, having their principal offices in Chicago), yet they wrere separate and distinct corporations, neither having any interest in, control over, or possession of, the property of the other. The tax in question was assessed by a wrong name upon the property of the Thompson Bros. Co. and the property. of the C. C. Thompson Lumber Co. was seized by the sheriff to enforce payment of such tax. Of course the seizure was without authority of law,— as much so as it would have been had the lumber seized belonged to some individual not connected with either corporation, and who had no interest in, or control of, the lumber upon which the tax was assessed.
The action was commenced before a justice of the peace. It is claimed by defendant that it cannot be maintained,
By the Court. — Judgment affirmed.