Chicago, St. Paul, Minneapolis & Omaha Railway Co. v. Bayfield County
Wisconsin Supreme Court
APPEALS from the Circuit Court for Bayfield County. These actions were brought for the purpose of canceling certain tax- certificates against the property of the plaintiff at Washburn, Bayfield county, on tax sales of 1890 and 1891, upon the ground that the property is railway property and exempt from taxation. Washburn is the terminal point on Lake Superior of one branch of plaintiff’s railroad, where the traffic on the road is transferred to or received from lake carriers.
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APPEALS from the Circuit Court for Bayfield County. These actions were brought for the purpose of canceling certain tax- certificates against the property of the plaintiff at Washburn, Bayfield county, on tax sales of 1890 and 1891, upon the ground that the property is railway property and exempt from taxation. Washburn is the terminal point on Lake Superior of one branch of plaintiff’s railroad, where the traffic on the road is transferred to or received from lake carriers. The plaintiff’s railroad tributary to this terminal is over 1,500 miles in length, .traversing Wisconsin, Minnesota,…
1Opinion of the CourtWinslow, J.
Under the provisions of subd. 14, sec. 1038, R. S., “ the track, right of way, depot grounds and buildings, machine shops, rolling stock, and all other property necessarily used in operating any railroad in this state belonging to any railroad company,” are exempt from general taxation. In lieu of taxes, the company pays into the state treasury, annually, license fees based upon the gross earnings or in certain cases upon the amount of its mileage. R. S. sec. 1213. This court has had occasion to consider, the meaning of the words, “property necessarily used in operating any railroad,” several…
2Cases cited4 opinions
- Milwaukee & St. Paul Railway Co. v. City of MilwaukeeWisconsin Supreme Court · 1874
- Matter of Staten Island Rapid Transit Co.New York Court of Appeals · 1886
- Milwaukee & St. Paul Railway Co. v. Board of SupervisorsWisconsin Supreme Court · 1871
- Chicago, Milwaukee & St. Paul Railway Co. v. Board of SupervisorsWisconsin Supreme Court · 1880
3Cited by10 opinions
- Duluth, South Shore & Atlantic Railway Co. v. Douglas CountyWisconsin Supreme Court · 1899
- Chicago, Indianapolis & Louisville Railway Co. v. BaughIndiana Supreme Court · 1911
- Minneapolis, St. Paul & Sault Ste. Marie Railway Co. v. Douglas CountyWisconsin Supreme Court · 1915
- Chicago, St. Paul, Minneapolis & Omaha Railway Co. v. Douglas CountyWisconsin Supreme Court · 1904
- Terminal Warehouse Co. v. City of MilwaukeeWisconsin Supreme Court · 1931
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