FAIRCHILD, C. J.
Respondent, city of De Pere, assumes that the charge in question of $1.25 a front foot imposed, in addition to a tapping charge, upon all property owners desiring to make new connections to a main for which they have not paid or for which they have not paid a special assessment, is a tax or an assessment. "Taxes," it was said in Fitch v. Wisconsin Tax Comm. 201 Wis. 383, 387, 230 N. W. 37, "are the enforced proportional contributions
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