Duluth, South Shore & Atlantic Railway Co. v. Douglas County
Wisconsin Supreme Court
Appeal from a judgment of the circuit for Douglas county: A. J. YiNje, Circuit Judge. Action to avoid a tax of $1,231.08 levied on lands of the plaintiff by the proper officers of the city of Superior, Wisconsin, in the year 1895. The tax was contested under sec. 1038, R. S. 1878, exempting from general taxation the property of railway companies necessarily used in operating their roads.
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Appeal from a judgment of the circuit for Douglas county: A. J. YiNje, Circuit Judge. Action to avoid a tax of $1,231.08 levied on lands of the plaintiff by the proper officers of the city of Superior, Wisconsin, in the year 1895. The tax was contested under sec. 1038, R. S. 1878, exempting from general taxation the property of railway companies necessarily used in operating their roads. In 1888 a tract of land 300 feet wide and about 5,500 feet long, containing 38.568 acres, lying at right angles with, and extending about 1,700 feet into, the bay of Superior and to the dock line thereof, was…
1Opinion of the Court
Maeshall, L
The fact that there is no record of any proceedings of the county board of the appellant, directing the taking of this appeal, is by no means necessarily fatal to it. Proceedings of county boards in such matters are often conducted in an informal manner and the records thereof loosely kept or not kept at all. It is not a subject affected by any *79law making a record the only evidence of it; therefore if the board acted in the matter, it appearing that written evidence thereof was not preserved, the facts in that regard may be established by parol. Dillon, Mun. Oorp. § 300; Jones, Ev.…
2Cases cited16 opinions
- Wilmington Railroad v. Reid, SheriffSupreme Court of the United States · 1872
- Ford v. Chicago & North Western Rail RoadWisconsin Supreme Court · 1861
- State v. Baltimore & Ohio RailroadCourt of Appeals of Maryland · 1878
- City of Boston v. Boston & Albany RailroadMassachusetts Supreme Judicial Court · 1898
- Milwaukee & St. Paul Railway Co. v. City of MilwaukeeWisconsin Supreme Court · 1874
11 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Chippewa Bridge Co. v. City of DurandWisconsin Supreme Court · 1904
- City & County of San Francisco v. Pac. Tel. & Tel. Co.California Supreme Court · 1913
- Merrill Railway & Lighting Co. v. City of MerrillWisconsin Supreme Court · 1903
- Templeman v. JeffriesSupreme Court of Georgia · 1931
- Mecom v. FordTexas Supreme Court · 1923
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