Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1905-01-12

state of Wisconsin so that the proper,
" sought to he taxed is largely out
side the jurisdiction Of such officials.
e Plaintiff has at no time had any
right 70 appear or he heard in any way
before the various local officials whose
action has chiefly determined such al.
legged tax; and said officials were not
representative of plaintiff
"f-Said alleged tax is largely de-
termined by executive action on the
part of the state board of assessment
in estimating the value of the general
property of the state appearing upon
the assessment and tax rolls through
out the state.
"g-Said alleged tax depends large
ly upon local taxes for local purposes
other than governmental
"h-Said alleged tax upon plaintiff
is not uniform with the taxes for state
purposes put upon others.
"i-There is no equality or uniform
ity between said alleged tax upon
the property of plaintiff and other tax
es in Wisconsin.
1.-THE property of plaintiff in Wis.
consin is subjected to different and
higher rate of taxes upon its value is
put upon other property which is like
wise taxed upon its value and
is situated in the same place, subject
10 the same political jurisdiction and
exists under the same circumstances.
"k-Railroad taxes for given year
are made to depend on taxation of the
general property of the state for the
next preceding year.
"l-Railroad taxes for given year
depend upon the value of railroad
property in the preceding year; though
the general property of the state is
taxed each year on its value in the
same year.
"m-Street and electric railways
having the right of eminent domain,
and property of the same kind, put to
the same uses in the same kind of
business, are not taxed under said act,
chapter 315 of the laws of 1908, as is
attempted for the like property, in
like uses and business of plaintiff and
other railroad companies.
1.-THE sleeping car and parlor
cars other than railroad companies in
Wisconsin are not taxed under said
act, chapter 3l5 Of the laws of 1903, as
is attempted for sleeping cars and par
lor cars of the same kind, used in the
same ways, upon the same railroad III
the same business which are owned
by other railroads and by plaintiff.
"o-The rate of tax applied to rail-
road property is unlawful because of
the intentional omission by the assess
ors Of Wisconsin of large amounts OF
property other than railroad property
from the assessment rolls of the
state.
"p-The different methods of valu
ing the general property of the state
and the railroad property of the state,
through excluding from such values
all intangible elements in the case of
the general property and including in
such values all such intangible ele
ments in the case of railroad property,
produce an unlawful inequality and
lack of uniformity
Interpretations in the same class
with plaintiff are left untouched by
said chapter 315 of the laws of 1903
Would Have Law Knocked Out.
Wherefore plaintiff demands judg-
ment that said alleged tax against
railroad property in Wisconsin be de.
clared invalid and be set aside; that
plaintiffs said railroad property be
declared free and unaffected by the
alleged lien of said tax; that all evil
dences of said alleged tax upon plain
tiff's property existing in the Office or
upon the records of the treasury of
the state of Wisconsin be cancelled
and set aside; that the collection Of
said alleged tax and the enforcement
Of the penalties and forfeitures de-
clared in chapter 315 of the laws of
1903 be restrained; that plaintiff have
such other and further relief in the