Milwaukee Electric Railway & Light Co. v. Tax Commission

The trial court’s opinion, as set forth above, fairly and accurately states the issues as well as the ultimate facts which the evidence establishes, and the court’s reasons for the conclusions and the judgment from which appellant has appealed.

In appellant’s brief it is stated that the issues on this appeal are essentially matters of law; and that the questions involved are as follows:

“Does the exemption of ch. 68, Laws of 1931, which, from its very title, is related to ch. 22, Laws of 1931 (by which the four-cent gas tax was'imposed), extend to all vehicles for the operation of which the…