Legal Opinion
City of Milwaukee v. Shoup Voting MacHine Corp.
Wisconsin Supreme Court
Decided May 2, 1972No. 108PublishedCited by 6 opinions
1Opinion of the CourtBeilfuss, J.
There are three issues presented:
1. Are the voting machines leased by the city exempt from taxation under sec. 11 1 and the Milwaukee city charter ?
2. Does the exemption of the voting machines leased by the city violate the uniformity of taxation requirement of the Wisconsin Constitution ?
3. Is the city the owner of the voting machines for purposes of the state ad valorem tax ?
Shoup asserts and the trial court found that ch. 184, subch. XX, sec. 11, Laws of 1874, exempts the voting machines from taxation. The city argues that sec. 11 refers only to property owned by the city and that leased…
2Cases cited12 opinions
- Clark v. City of JanesvilleWisconsin Supreme Court · 1860
- Zerbel v. H. L. Federman & Co.Wisconsin Supreme Court · 1970
- Associated Hospital Service, Inc. v. City of MilwaukeeWisconsin Supreme Court · 1961
- Mitchell Aero, Inc. v. City of MilwaukeeWisconsin Supreme Court · 1969
- State Ex Rel. General Motors Corp. v. City of Oak CreekWisconsin Supreme Court · 1971
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Sambs v. City of BrookfieldWisconsin Supreme Court · 1975
- State v. Yellow Freight System, Inc.Wisconsin Supreme Court · 1981
- Edelman v. StateWisconsin Supreme Court · 1974
- Johnson v. StateWisconsin Supreme Court · 1977
- State v. RossWisconsin Supreme Court · 1976
1 more not listed; retrieve them via the Exa API.