95 Wis. 80 | Wis. | 1897
The defendants insist that the legislation imposing these
The construction that plaintiff’s counsel puts on the provision is too narrow, and ignores in a very great measure the evils of special legislation intended to be suppressed by it, and is quite too technical as applied to the construction of a constitutional provision. The language of the provision is not used in any restricted or technical sense, and the words “ assessment and collection of taxes,” as already remarked, were designed to include the whole operation of raising taxes, from commencement to termination. The words “ assessment ” and “ levy,” as applied to taxation, have been variously defined. The word “ levy ” has been held synonymous with collect,'and that to “assess” a tax is to declare it payable, and tó’ “ levy ” is to collect it, or raise it.
By the Gourt.— The part of the judgment appealed from by the plaintiff, and the part appealed from by the defendants, are affirmed.