Minneapolis, St. Paul & Sault Ste. Marie Railway Co. v. Douglas County
Wisconsin Supreme Court
Appeal from a judgment of the circuit court for Douglas county: Eeauk A. Ross, Circuit Judge. Action in equity to set aside taxes levied by the city of Superior in 1912 upon the ore and merchandise docks and the lands on which they are located, owned and operated by the appellant in that city.
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Appeal from a judgment of the circuit court for Douglas county: Eeauk A. Ross, Circuit Judge. Action in equity to set aside taxes levied by the city of Superior in 1912 upon the ore and merchandise docks and the lands on which they are located, owned and operated by the appellant in that city. The facts in brief are these: The appellant company owns and operates between three and four thousand miles of railroad, extending from Superior to the grain fields of Minnesota and the Dakotas, as well as the iron ranges of Minnesota and the mining regions of Northeastern Wisconsin and Michigan. In…
1Opinion of the Court
' Wikslow, C. J.
The question-in this case is whether the ore and merchandise docks can be separated from the balance of the plaintiff’s property for purposes of taxation and subjected to a different tax rate. The answer to this question must unquestionably be in the negative, and the propositions on which that answer is based are simple.
1. The property of a public-service corporation, like a railway, including its franchises, terminals, and real and personal property, reasonably necessary to be used and in fact used in the performance of its duties to the public, is an entirety and is not to…
2Cases cited5 opinions
- Chicago & Northwestern Railway Co. v. StateWisconsin Supreme Court · 1906
- State ex rel. Milwaukee Street Railway Co. v. AndersonWisconsin Supreme Court · 1895
- Town of Washburn v. Washburn Waterworks Co.Wisconsin Supreme Court · 1904
- Chicago, St. Paul, Minneapolis & Omaha Railway Co. v. Bayfield CountyWisconsin Supreme Court · 1894
- Chicago, St. Paul, Minneapolis & Omaha Railway Co. v. Douglas CountyWisconsin Supreme Court · 1904
3Cited by13 opinions
- State ex rel. Atwood v. JohnsonWisconsin Supreme Court · 1919
- Ada County v. BottolfsenIdaho Supreme Court · 1940
- Chicago, Milwaukee & St. Paul Railway Co. v. Kootenai CountyIdaho Supreme Court · 1920
- State v. Great Northern Railway Co.Supreme Court of Minnesota · 1924
- Terminal Warehouse Co. v. City of MilwaukeeWisconsin Supreme Court · 1931
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