Wisconsin Electric Power Co. v. Town of Lake

The questions here involved are purely questions of law. In the tery elaborate briefs of counsel many sections of the statutes have been referred to, but in our judgment those quoted in the statement of facts are the crucial ones which are to be construed.

We cannot agree with counsel for the appellant that because the plaintiff has leased its property to the traction company and no longer operates its plant it is a mere landlord and is not subject to taxation as a public utility. The plaintiff was organized under the laws of the state for, among other objects, generating and manufacturing…