Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1905-01-12
RAILROADS
BRING SUITS
TenCompaniesUnite
to Test the AID VAL
orem Law
Declare Tax Sched-
uIe Unconstitution-
al and Void
Direct Legal Actions
Against the State
Treasurer
Madison, Jan. 10.

Ten of the principal railroad COM
panies of Wisconsin served summons
and complaints in suits yesterday
against the state of Wisconsin to have
the ad valorem tax law declared un-
constitutional and imperative.
The Ten Plaintiffs.
The roads that have filed their suits
are as follows:
Chicago Milwaukee & st. Paul. c.
H. Van Alstine, attorney.
Chicago & Northwestern. Edward
M. Hyzer, attorney.
Wisconsin Central Howard Morris
and Thomas H. Gill; attorneys.
Minneapolis, st. Paul & Sault Ste.
Marie. H. o, Fairchild and A. H.
Bright, attorneys
Northern Pacific. Louis Hanitch,
attorney.
Lake Superior Terminal & Transfer
Co. ]. A. Murphy, attorney.
Glenwood & Northern.
Oshkosh Transfer Co.
Abbotsford & Northeastern.
Wisconsin Western.
The suits are brought in various
counties in which the roads severally
operate, the ST. Paul road starting its
action in the circuit court of Marin
cite county. The litigation is directed
against ]. ]. Kempf individually and
as state treasurer.
Roads Combine for Suit.
The complaints are identical except
that the amounts of taxes and assess
ments named in each vary to conform
TO the specific conditions In each case,
thus showing that the suits were
brought after a conference of the roads
which combined to fight the new law
and that all the roads will stand to-
gether in this fight to have the law
set aside. AS the roads this year have
not paid the ad valorem tax, but have
made partial payment amounting to
what the license fee would have been
under the old law, the total amount OF
money or taxes involved in the suits
is $551 64217 the difference between
the license fee and the ad valorem
tax. The total tax upon the railroad
property of the state is under the ad
valorem law $2,494,2S257, and the
total license fee on all railroad prop
erty in the state would have been
81 ,94S,S 4057
Three Principal Contentious.
The suits are based upon three
principal contentious:
First, that large amount of prop
erty in the state Is not included in the
valuation of property made by the
state board of assessment and that
therefore the ad yalorem tax on rail
roads is unequal, unlawful and unjust.
Second. that of corporations other
than railroads no effort is made to in
Clude in the estimate of their value
the value of franchises and that such
intangible values are included in esti
mating the value of railroads for tax
alton purposes.
Third, that this makes two different
classifications of property without any
difference in their character The
complaints allege:
That as complainant is advised
and submits said chapter 315 OF the
laws of 1903, and the stated proceed
ings Hereunder are contrary to the
provisions OF article XIV of the amend
ments to the constitution Of the Unit
ed States, in that the enforcement OF
said tax claim from plaintiff would de-
prive it of its property without due
process of law, and would deny to
plaintiff the equal protection Of the
laws: and as plaintiff Is advised and
submits the enforcement of such taxes
would so operate for the following rea-
sons. among others, viz:
Reasons for UnconstitutionaIity
"a-Said alleged tax is not imposed
by The legislature of Wisconsin though
put upon railroad property everywhere
in the state and declared to be for
state purposes.
"b-Said alleged tax is not the re-
suit OF any legislative decision upon
the rate Of taxation TO be imposed or
the amount of taxes TO be raised for
the purposes of the state.
Said alleged tax is not the re-
suit OF any legislative decision con-
corning the proper apportionment OF
state taxes among the different per-
sons contributing such taxes.
"d-Said alleged tar is chiefly deter
mined By the action of the various
tax-levying officials OF the counties,
towns. villages. cities, school districts.
and other political subdivisions OF the