Legal Opinion
City of Milwaukee v. Milwaukee & Suburban Transport Corp.
Wisconsin Supreme Court
Decided February 3, 1959PublishedCited by 18 opinions
1Opinion of the CourtMartin, C. J.
The question is whether or not the “license fees” exacted under these ordinances constitute a tax for revenue or a charge for regulation or a contract. It is undisputed that at the time the ordinances were adopted the city had authority to tax the company for revenue as well as for regulatory purposes.
As stated in Wisconsin Telephone Co. v. Milwaukee (1905), 126 Wis. 1, 13, 104 N. W. 1009, where the power to license exists, a reasonable discretion is vested in the municipality, but courts will look into ordinances with a view of determining whether they are passed for the purpose of revenue,…
2Cases cited15 opinions
- City of Trenton v. New JerseySupreme Court of the United States · 1923
- City of Worcester v. Worcester Consolidated Street Railway Co.Supreme Court of the United States · 1905
- Frederick v. Douglas CountyWisconsin Supreme Court · 1897
- Board of Comm'rs of Tippecanoe Cty. v. LucasSupreme Court of the United States · 1876
- Madison Metropolitan Sewerage District v. Committee on Water PollutionWisconsin Supreme Court · 1951
10 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Columbia County v. Board of Trustees of Wisconsin Retirement FundWisconsin Supreme Court · 1962
- State Ex Rel. Building Owners & Managers Ass'n of Milwaukee v. AdamanyWisconsin Supreme Court · 1974
- City of River Falls v. St. Bridget's Catholic ChurchCourt of Appeals of Wisconsin · 1994
- City of Madison v. ReynoldsWisconsin Supreme Court · 1970
- Alfonso v. Diamondhead Fire Protection DistrictMississippi Supreme Court · 2013
13 more not listed; retrieve them via the Exa API.