Chicago, Milwaukee, St. Paul & Pacific R. Co. v. Gillis

MANSON, Circuit Judge.

This is an original proceeding in this court.

Petitioner is a Wisconsin railroad corporation. It is a common carrier of persons and property in many midwestern states, including South Dakota, where its trackage and appurtenant operating properties are distributed in and over some 744 taxing districts in 44 counties.

This proceeding is concerned with the valuation and assessment of these operating properties for ad valorem tax by the Commissioner of Revenue of the State of South Dakota and in no manner involves railroad property of the nonoperating classification, which is…