City of Superior v. Allouez Bay Dock Co.
Wisconsin Supreme Court
Appeals from a judgment and an order of the circuit court for Douglas county: James Wickham, Judge. This is an action brought by the city of Superior and county of Douglas to recover the sum of $100,310.04, being the income tax assessed against the defendant in the year 1912 based on the income received by it in 1911. The defense was in brief that for the purposes of taxation the de~ fendant was in legal effect a railway company under tbe terms of tbe Wisconsin statutes and…
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Appeals from a judgment and an order of the circuit court for Douglas county: James Wickham, Judge. This is an action brought by the city of Superior and county of Douglas to recover the sum of $100,310.04, being the income tax assessed against the defendant in the year 1912 based on the income received by it in 1911. The defense was in brief that for the purposes of taxation the de~ fendant was in legal effect a railway company under tbe terms of tbe Wisconsin statutes and bence not subject to income taxation. Tbe defendant is a Wisconsin corporation formed in 1903 under tbe provisions of…
1Opinion of the Court
Tbe following opinion was filed May 15, 1911:
WiNSLow, C. J.
As indicatéd in tbe foregoing statement there are two fundamental questions in tbe case, viz.: (1) Was tbe tax in question a burden upon interstate commerce? and (2) Was tbe defendant’s property exempted from income taxation under tbe statutes of tbe state because it was railroad property ?
1. It must be admitted that tbe defendant’s income arose entirely from interstate commerce business. Tbe ore wbicb it bandied was all consigned from tbe Minnesota mines to lower lake ports and simply passed tbrougb tbe defendant’s docks in its…
2Cases cited3 opinions
- United States Glue Co. v. Town of Oak CreekWisconsin Supreme Court · 1915
- Northwestern Mutual Life Insurance v. StateWisconsin Supreme Court · 1916
- Minneapolis, St. Paul & Sault Ste. Marie Railway Co. v. Douglas CountyWisconsin Supreme Court · 1915
3Cited by8 opinions
- Southern California Telephone Co. v. HopkinsCourt of Appeals for the Ninth Circuit · 1926
- Alpha Portland Cement Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1923
- State v. Great Northern Railway Co.Supreme Court of Minnesota · 1924
- Wabash Railroad v. Order of Railway Conductors of AmericaIllinois Supreme Court · 1949
- Northern Pacific Railway Co. v. Industrial CommissionWisconsin Supreme Court · 1929
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