Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1905-07-20

were passed at the same time as chap,
ter Ia Laws If 1860. These two bills
We're introduced IN the legislature at
the same time and always considers
together The legislative committee
reporting them for passage recon-,
mendei that neither bill SHOULD be
passed without the other. Under
these acts tAe 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 aid 4 percentage on their
gross earnings in lieu OF all other taxes
after as Well as before the passage OF
these aC}S.
by whatever name it may be calle 81,
the contribution to the support Of gov
erEment made by the railroad under
these statutes amounts 10 no more
than an ordinary tax upon property or
a Just equivalent therefor ascertained
by the value of tae property as deter
mined by reference to the results com
ing from the use of II.
Defense Not Tensble.
Turning now to tae position OF the
defendant 1t IS settled by the decis-
ions and was conceded on tle argu.
ment that this law is valid MS a tax
upon the franchise Of the defendant
provided the franchise is not exempt
under section loss subd. II, The Wis
consin court mas held that the property
of the railroad, including the franchise
Is a unit In the sense that portion OF
1t cannot be levied upon and sold to
pay tax; but no case has he'd that a
franchise may not be taxed The fran
cnise of the defendant is property
subject to taxation unless exempted
by section 1888 subd Il. This exemp,
ton turns on the question of whether
the word property used In the phrase
and all otner property ncCesS arily
used in operating any railroad" In.
Guides franchises. TnIs PHRASE follows
an enumeration of certain property all
OF which is tangible, none OF It being or
the incorporel nature of a franchise
Under the familiar rule noscitur a
soclis property as here used must be
taken to mean property OF similar
class TO that enumerated in the ,preced
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 enactmsnts
eNemping street railways from taxa
ton. found botl in the latter part of
the same subdivision Ia and In the
latter part of section 10S7a.
Had the legislature intended to In
clude franchises under the term nron.
erty as used in these sections. the
werd franchise would nave been
omitted In each of the sections where
II is used. Although this statute
must be literally construed in favor or
the defendant, the court cannot accent
the construction urged by defendant
because It Is opposed to the apparent
intent of the legislature.
mo Conflict With Commerce Clause.
"The court concludes that these
statutes imposing license fees do not
conflict with the commerce clause or
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 10
defendants counsel before presenting
them to the court for signature. De.
fendant's counsel are requested to pre-.
sent in person or in writing all reques'
and suggestions, in addition to those
already presented, wlicn may aid the
court In properly framing the findings
These requests and suggestions TO be
presented within twenty days after
cory of plaintiff proposed findings are
served upon defendants counsel unles
Otherwise ordered on application to the
cGurtn