Legal Opinion

Milwaukee Steamship Co. v. City of Milwaukee

Wisconsin Supreme Court

Decided December 6, 1892PublishedCited by 17 opinions

APPEAL from the Circuit Court for MitwauJcee County. Action to recover the amount of taxes paid under protest. The facts are sufficiently stated in the opinion. The defendant appeals from a judgment in favor of the plaintiff. They contended, inter alia, that under existing statutes the personal property of the plaintiff corporation is properly assessable only in the assessment district where it is located by its articles of organization.

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APPEAL from the Circuit Court for MitwauJcee County. Action to recover the amount of taxes paid under protest. The facts are sufficiently stated in the opinion. The defendant appeals from a judgment in favor of the plaintiff. They contended, inter alia, that under existing statutes the personal property of the plaintiff corporation is properly assessable only in the assessment district where it is located by its articles of organization. E. S. secs. 1040,1041,1772, 1718, subd. 4. Substantially the same language as is used in sec. 1041, E. S., is found in sec. 15, ch. 15, E. S. 1849, and sec.…

1Opinion of the CourtOrton, J.

The following facts- are substantially stated in the complaint:

The plaintiff is a corporation of this state, and is conducting the business of owning and employing steam and sail vessels in the general freighting business on the lakes and navigable waters connecting them, and at the times herein mentioned owned a large number of such vessels, and employed them in carrying cargoes of iron ore and other cargoes between points and places on said lakes. In its articles of organization, duly made and filed, it is certified and declared, in accordance with sec. 1772, R. S., that “ the name of said…

2Cases cited4 opinions

  1. Oswego Starch Factory v. . DollowayNew York Court of Appeals · 1860
  2. Western Transportation Company v. . ScheuNew York Court of Appeals · 1859
  3. Union Steamboat Co. v. . City of BuffaloNew York Court of Appeals · 1880
  4. Detroit Transportation Co. v. Board of AssessorsMichigan Supreme Court · 1892

3Cited by17 opinions

  1. State ex rel. Milwaukee Street Railway Co. v. AndersonWisconsin Supreme Court · 1895
  2. State Ex Rel. Willamette National Lumber Co. v. Circuit CourtOregon Supreme Court · 1949
  3. Inter-Southern Life Insurance v. MillikenCourt of Appeals of Kentucky · 1912
  4. Georgia Fire Insurance v. City of CedartownSupreme Court of Georgia · 1910
  5. Hampton v. Gulf Federal Savings & Loan AssociationSupreme Court of Alabama · 1971

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