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

The issues are:(1) Did the trial court err in concluding the freight houses are necessarily used in the operation of the railroad business thus exempting them from local property taxes?(2) Did the trial court err in awarding interest from the date of payment of taxes rather than the date of claim?

It should be first noted that this is not a tax exemption case where the issue is tax or no tax and the tax statute is to be strictly construed against exemption, but a question of which one of two governmental units, the local municipality or the state, shall tax the property in question. The…