I concur in this opinion and append this note merely to call attention to the fact that the decision in the instant case is incompatible with and in effect overrules the majority opinion and vindicates the dissenting opinion of MaRShaul, J., in In re North Milwaukee, 93 Wis. 616, 67 N. W. 1033. The same is true, I think, of the decision in *539State ex rel. Kenosha, G. & E. Co. v. Kenosha E. R. Co. 145 Wis. 337, 129 N. W. 600.