CURRIE, J.
The following issues are raised on this appeal:
(1) Were the moneys in the rubbish-removal fund and the Utility District No. 2 fund apportionable assets under sec. 66.03, Stats.?
(2) Did the trial court err in holding that the proceeds of state income taxes, telephone-company taxes, motor-vehicle registration fees, and liquor taxes not yet received by the state treasurer as of February 13, 1953 (the date of incorporation of the village)...
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