Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1905-11-09
Law Of 1903 Does
Not ContraVene the
Constitution
Legislature Has the
Right to CLASSIFY
for 7 axatIon
Madison, Nov. 6.

1T follows from these conclusions
that the defendants are entitled to
Judgment dismissing the plaintiffs
complaint"
With these words Judge Samuel D.
Hastings OF Green Bay concluded his
decision Of the ad valorem case, de-
Gliding in favor of the state and holding
that chapter 315 Of the laws of 1898 Is
constitutional and valid. The decision
is nearly $4,000 words in length and
voluminously quoted from. decisions
OF high courts on the various points
raised by the railroads.
The court in making the decision
seems to have followed closely liz
many passages the arguments and
briefs of the attorneys for the state
attorney General Sturdevant, II, w,
Chynoweth and |. l.. Lenroot
Northwestern Test Case.
The decision is rendered III the ac-
ton brought by the Northwestern com
pany against the state, which action
was agreed upon by all of the com,
panies in the litigation as the test
case, and after this has been decided
by the supreme court the litigation will
be settled without trial Of the othes
cases.
Judge Hastings first outlines the
grounds upon which the ad valoremtaX
alton law was attacked. He proceeds
directly to the consideration OF the
constitutional claim that the law is
null and void because it Contrayenes
the state constitution and the four
teenth amendment to the United
States constitution in that it violates
the rule of uniformity in taxation.
Classification Permitted.
After citing Voluminous decisions OF
Wisconsin and other courts Judge
Hastings concludes that the constitu-
ton permits of the classification OF dill
ferent kinds of property for the pur-
poses of taxation. After citations on
this point Judge Hastings says:
IF am correct in this conclusion, it
follows that all of the argument OF
plaintiffs counsel directed to demon
strating that railroad property is taxed
by the law in question at different
rates from that imposed on other prop,
erty, either in the state as a whole or
in local taxing districts where some or
it is situated, becomes 1mmaterial 10
the question at different rates from
that imposed on other property, either
in the state as whole or in local tax
ing districts where some of it is situ.
ated, becomes immateial to the ques
ton at issue and their contention thar
there can be no classification when
each class is taxed on an ad valorem
basis falls to the ground and the ques,
ton is whether the court can say that
railroad property does not so differ In
character, use, prodUCtiYeness or cir
cumstances' from other property as to
warrant the legislature in putting it in
a class by itself and taxing it at a rate
that may differ from that imposed up
on other kinds of property"
Judge Hastings holds that il is NOT
necessary as claimed that the Iegisla-
ture itself determines the oxact
amount of money to be raised by taxa
ton each year, as that world necessl.
tatee annual sessions Of the IooisIatnro
or AZ least special sessions called nv
the governor every alternate wear.
Each point raised by the plaintfs
is discussed at length bv Judge Hast.
ines. and the ruling on every one or
them is in favor of the state he sum
ARIES his conclusions as follows:
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