Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1902-03-06
REPAY
LEGACY TAXES
UNTIL SPECIAL LEGISLATIVE APP
PRECIPITATION is MADE.
SAYS ATTORNEY GENERAL
States Legal Advisor Informs Secre-
tary FroehIich According to Law
the Payments Under the Invalid
Provision Must Be Retained UntiI
Special Statute Is Enacted.
Madison. March ?.

MduiSOll4 M@IClI -.
According to the opinion OF AttOT
ney General Emmett R. HICKS, handed
to the secretary of state Saturday,
those who have paid inheritance taxes
cannot expect to have the same re-
funded because of the ruling OF tre
supreme court declaring the state IN.
heritance 'aw invalid, until the IegIs-
lature makes a special Appropriation
for that purpose Mr. Hicks opinion
explaining the whole matter, is as fOl-
lows:
William H. Froehltch. secretary OF
state.
Dear Sir
L have your recent communication
in which you state that the supreme
court of the state of Wisconsin has
recently declared chapter $50 OF the
laws of 1899, as amended by chapter
PAS of the laws of 1901, to be unconstl-
tutiOnal, and that the demand is now
being made upon you for the refund
ing of moneys paid to the state under
this law You ask whether the prOvi-
sion found in section OF chapter
355. which says that, when any
amount Of said tax shall have been
paid enormously into the state treas
ury, it shall be lawful for the Secre-
tary of state to audit it out, stu
stands. or whether it tails with the
balance of the law, and, II such proVI-
siC1 falls with the balance of the Law
whether there is any authority FOR
the secretary of state to refund this
money.
In reply beg to say. it is very ap-
parent that the provision referred to
would never have been enacted as a
separate and independent statute
that its only excuse for existence is
because of the enactment OF the bal
ance OF The statute, it never would
have enacted this provision. mat
being the case, it is so inseparabIy
provision of the statute that it falls
with the rest and is absolutely TOIn.
This being so. we are confronted with
this condition: claim is made by indi-
yiduals to money found in the state
treasury; the secretary of state IS
asked to audit these claims and au,
thOriZe the issue of warrants to pay
them. The constitution of the sta1e
of Wisconsin. section >. article VIII
provides that no money shall be paIu
out of the treasury except IN pursu-
ance of an appropriation by law. Il
oh iSin
could be looked upon as a valid Iegls-
lative act, it might possibly form a
basis for the conclusion that it was At
least an indirect appropriation, and
therefore would justify the secretary
of state in issuing the warrants; put
as it is an absolutely void provision
it forms no basis for justification toI
his action. | know of no provision OF
law that can be held to be an appro
priation for this purpose, and, with
out such an appropriation, the secrs.
tary OF state is by this provision OF
the constitution directly prohibited
from issuing such warrant.
Il therefore conclude and ADVISE
you that the provision found in ser
ton 6, chapter 355, laws OF 1899
authorizing a refund when taxes have
been enormously paid. is a dead pro
vision and that there is no provision
in law authorizing the secretary OF
state to make such refund: that no such
refund can be made without an appro
priation. and that therefore the sec
rotary of state cannot issue these
warrants"
f Hicks