City of Milwaukee v. Chicago, Milwaukee, St. Paul & Pacific Railroad

The state has set apart property, used in railroad and utility operation, to be assessed for certain taxation purposes by the state tax commission, leaving other property to be assessed by local authorities. The tax com*76mission is required to make an annual assessment of the property of all railroad companies within this state for the purpose of levying and collecting taxes thereon. When there is included in this assessment and levy railroad property used in transferring freight or passengers between cars and vessels, then “for the purpose of accounting to’ the proper assessment districts, the…