State ex rel. Northwestern Coal Railway Co. v. Willcuts
Wisconsin Supreme Court
Appeal from a judgment of the circuit court -for Douglas county: A. J. Vinje, Circuit Judge. This is an appeal from a judgment quashing a writ of cerJ iiorari. The writ was issued to review an assessment of plaintiff’s property in the city of Superior. The city clerk of the city of Superior made return to' the writ showing the action of the hoard of review respecting the assessment, including the evidence taken before the board.
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Appeal from a judgment of the circuit court -for Douglas county: A. J. Vinje, Circuit Judge. This is an appeal from a judgment quashing a writ of cerJ iiorari. The writ was issued to review an assessment of plaintiff’s property in the city of Superior. The city clerk of the city of Superior made return to' the writ showing the action of the hoard of review respecting the assessment, including the evidence taken before the board. It appears from the record before the court on motion to quash that the assessors entered upon the assessment roll for 1908 lands and personal property used by the…
1Opinion of the CourtEjeewiN, J.
Tbe sole question upon this appeal is, Was tbe property oí tbe plaintiff taxable by tbe city of Superior ? Tbis question turns on whether tbe property is exempt from taxation under tbe statute because of its being used for railroad purposes. It is tbe contention of respondent that tbe railroad of plaintiff is not operated for public, use and is not a common carrier; therefore its property is subject to local taxation. Tbe plaintiff was organized under cb. 81 of tbe statutes of this state for public purposes — for the carriage of freight and passengers. No question is made upon this point, but…
2Cases cited22 opinions
- Butte, Anaconda & Pacific Railway Co. v. Montana Union Railway Co.Montana Supreme Court · 1895
- Merrill Railway & Lighting Co. v. City of MerrillWisconsin Supreme Court · 1903
- Kansas & Texas Coal Railway v. Northwestern Coal & Mining Co.Supreme Court of Missouri · 1901
- State ex rel. City of Augusta v. LosbyWisconsin Supreme Court · 1902
- Riley v. Charleston Union Station Co.Supreme Court of South Carolina · 1905
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3Cited by1 opinion
- Waldum v. Lake Superior Terminal & Transfer Railway Co.Wisconsin Supreme Court · 1919