Legal Opinion

Milwaukee & St. Paul Railway Co. v. City of Milwaukee

Wisconsin Supreme Court

Decided January 15, 1874PublishedCited by 29 opinions

APPEAL from tbe County Court of MilwauJeee County. From 1860 to 1869 inclusive, a large number of blocks and lots in the city of Milwaukee, owned during all that time by the plaintiff or by certain other railroad corporations to whose franchises and property the plaintiff has succeeded, were assessed and taxed in each of said years for state, county, city, ward and school purposes.

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APPEAL from tbe County Court of MilwauJeee County. From 1860 to 1869 inclusive, a large number of blocks and lots in the city of Milwaukee, owned during all that time by the plaintiff or by certain other railroad corporations to whose franchises and property the plaintiff has succeeded, were assessed and taxed in each of said years for state, county, city, ward and school purposes. For nonpayment of such taxes said blocks and lots were sold, each year, and the city holds all the certificates of such sales. The purpose of this action was to procure the judgment of the court that such blocks…

1Opinion of the CourtLyow, J.

Chapter 173 of the Laws of 1860 provides as follows : “ Section 1. 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 hereby, all and singular, declared to be, and they shall henceforth remain exempt from taxation for any purpose whatever; and it shall not be lawful to assess or impose taxes upon any property before named: Provided, however, that all the property hereinbefore mentioned shall be subject to special assessments, for local…

2Cases cited1 opinion

  1. Milwaukee & St. Paul Railway Co. v. Board of SupervisorsWisconsin Supreme Court · 1871

3Cited by29 opinions

  1. City & County of San Francisco v. Pac. Tel. & Tel. Co.California Supreme Court · 1913
  2. Bigelow v. DraperNorth Dakota Supreme Court · 1896
  3. Merrill Railway & Lighting Co. v. City of MerrillWisconsin Supreme Court · 1903
  4. Harriman v. Queen Insurance Co. of LondonWisconsin Supreme Court · 1880
  5. County of Todd v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1888

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