Lincoln Fireproof Warehouse Co. v. City of Milwaukee

The following opinion was filed March 6, 1932:

Fowler, J.

The suit is to enjoin collection of taxes levied by the taxing authorities of the defendant city in the years *711923 to 1928, inclusive, upon warehouse property in use by the plaintiff company on the ground that the property is subject to taxation by the State Tax Commission as railroad property of the Milwaukee road and not subject to local taxation.

The statute under which the plaintiff claims the property is taxable by the Tax Commission is sec. 76.02, Stats., which provides that the commission shall assess and tax railroad property…