Union Cemetery v. City of Milwaukee

The exemption of the plaintiff from special assessments was valid when the legislature chartered the plaintiff by special legislation in 1865 and 1868. Exemptions from special assessments are within the discretion of the legislature and need not follow the rule of uniformity applied *67to exemptions from general taxation. Lamasco Realty Co. v. Milwaukee (1943), 242 Wis. 357, 8 N. W. (2d) 372; Lawrence University v. Outagamie County (1912), 150 Wis. 244, 136 N. W. 619. By the Wisconsin constitution, sec. 1, art. VIII, taxation must be uniform but taxes and assessments are not always synonymous.…