GEIGER, District Judge.
The plaintiff sues to recover state income taxes paid under protest.
In Wisconsin, prior to 1927, income taxes were levied upon the basis of the calendar year — they were assessed and paid each year on the income of the previous year. In 1927 the Legislature changed the scheme by introducing the "averaging" method. It prescribes:
"71.10 Computation of taxes and preparation of assessment and tax rolls, office audits, certification...
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