Chicago & Northwestern Railway Co. v. Tax Commission

Prior to 1903 the railway companies of this state paid a license fee in lieu of other taxes. By ch. 315 of the Laws of 1903 (incorporated in ch. 51, Stats. 1911) the method of taxing railways was changed from a license fee basis to an ad valorem basis. The constitutionality of that act was attacked and it is carefully reviewed and *370analyzed in Chicago & N. W. R. Co. v. State, 128 Wis. 553, 108 N. W. 557, where the constitutionality of the act as a whole was upheld. The act was amended in some minor particulars, and in 1911, the year in which the income tax act was passed, it was provided:

“Secti…