Vilas County news. [volume] (Eagle River, Vilas County, Wis.) 1896-1927, 1905-07-24

were passed at the same time as cndO'
ter TIA Laws of 1860. These two bills
We're introduced IN the legislature al
the same time and always considered
together The legislative committee
reporting them for passage recon-
mended that neither bill should be
passed without the other. Under
these acts the railroad paid the same
percentage as before their passage. II
was simply change Of form without
any change Of substance. The rail
roads in fact paid a percentage on their
gross earnings in lieu Of ali other taxes
after as Well as before the passage of
these acts
BY whatever name it may be Gale :,
the contribution to the support OF gov
eminent made by the railroad under
these statutes amounts to no more
than an ordinary tax upon property or
just equivalent therefor ascertained
by the value of the property as deter
mined by reference to the results com,
ing from the use of it.
Defense Not TenabIe.
Turning now to the position Of the
defendant 1t is settled by the decis-
ions and was conceded on the argu-
nent that this law is valid as a tax
upon the franchise of the defendant,
provided the franchise is not exempt
under section 1888 subd. IA. The Wis
consin court mas held That the property
of the railroad, including the franchise,
is unit in the sense that a portion of
it cannot be levied upon and sold to
pay tax; but no case has held that
franchise may not be taxed. The fran.
cn1se Of the defendant is property
subject to taxation unless exempted
by section 1888 subd. IA. This exemp-
ton turns on the question of whether
the word property used in the phrase
and all Otner property necess ariIy
used in operating any railroad" in
Guides franchises. This phrase follows
an enumeration of certain property all
OF which is tangible, none Of it being OF
the lncorporel nature of franchise.
Under the familiar rule noscitur
scciis, property as here used must be
taken to mean property of a similar
class to that enumerated in the prece6-
ing part Of the sentence.
That the legislature did not include
franchises in the term property is
shown by the fact that both the words
franchise and property are expressly
mentioned in the similar enactments
exempting street railways from taxa.
ton, found both in the latter part of
the same subdivision IA and in the
latter part of section 1037a
Had the legislature intended to in
clude franchises under the term prop
erty as used in these sections. the
wcrd franchise would nave been
omitted in each of the sections where
it is used. Although this statute
must be literally construed in favor OF
the defendant, the court cannot accept
the construction urged by defendant.
because it is opposed to the apparent
Intent of the legislature.
No Conflict With Commerce Clause.
"Tne court concludes that these
statutes imposing license fees do not
COuulCI Will CuS COluQ0ICG CIauS0 Oh
the federal constitution
1T follows that the plaintiff is en-
titled to recover the penalty claimed.
plaintiffs counsel may prepare the
proper detailed findings of fact and
conclusions of law, submitting them to
defendants counsel before presenting
them to the court for signature. De-
PENDANTS counsel are requested to pre-
sent in person or in writing all requests
and suggestions, in addition to those
already presented, which may aid the
court in properly framing the findings.
These requests and suggestions to be
presented within twenty days after
copy OF plaintiffs proposed findings are
served upon defendants counsel unles:
otherwise ordered on application to the
court"