Vernon County censor. [volume] (Viroqua, Wis.) 1865-1955, 1905-11-15
AID vALOREM
LAW GOOD
JudgeHastings
With State on
Every Point
Law of 1903 Does
Not Contravene the
Constitution
Legislature Has the
Right to CLASSIFY
for taxation

1T follows from these conclusions
/ that the defendants are entitled tC
judgment dismissing the plaintiff
complaint"
With these words Judge Samuel b
= Hastings OF Green Bay concluded his
decision Of the al valorem case, de
/ Gliding in favor of the state and holding
that chapter 315 CT the laws of 1893 Is
constitutional and valid The decision
is nearly $4,000 words in length and
unanimously quoted from decisions
Of high comts on the various points
raised by the railroads.
The court in making the decisio,
seems to have followed closely ii.
many passages the arguments ana
briefs OF the attorneys for the state
attorney General Sturdevant, H. w.
Chynoweth and /. l.. Lenroot.
Northwestern Test Case.
The decision is rendered in the &C
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
Ivy the supreme court the litigation Will
/ be settled without trial of the othee
cases.
Judge Hastings first outlines the
grounds upon which the ad valorem tax
alton law was attacked. He proceeds
directly to the consideration OF the
constitutional claim that the law is
null and void because ii eontravenes
the state constitution and the four
teenth amendment to the Unilea
States constitution in that it. violates
the rule of uniformity in taxation.
Classification Permitted.
After citing yoluminous d cisions OF
Wisconsin and other courts Judge
Hastings concludes that the constitu-
ton permits of the classification OF diff
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
oy 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 OF
it is situated, becomes lmmater1al to
the question at different rates from
that imposed on other property, either
in the state as a whole or in local tax
ing districts where some of 1t is sitT
atei, becomes immateiaI to the ques
ton at issue and their contention tnat
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 chat
railroad property does not so differ IN
character, use. prodUctiveness or cir
cumstances' from other property as to
warrant the Legislature in putting II in
d class by itself and taxing it at rate
that may differ from that imposed up
on other kinds OF property
Judge Hastings holds that II Is n2t
necessary as claimed that the iegIsla-
ture itself determines the exact
amount of money to be raised by taxa
ton each year, as that would necessI-
tates annual sessions of the'legislature
or at least special sessions called by
the governor every alternate year.
/ Each point raised by the plaintiffs
I is discussed at length by Judge Hast
| ines, and the ruling on every one Of
them is in favor o. the state. He sum
aries his conclusions as follows:
Conclusions of the courtm
( l. Tint article s oil the constitution
/ / Wisconsin does not prohibit, but
i permits tht classification OF property
( by the legislature Tor the pdrpose OF
taxation.
! >. That property nd subjects in
each class mas he taxed in different
+ lanne and - different rate from
That in other classes. hut all IN the
me class must be taxed at the same
rate.
,. Tha, different rates may be In
pased upon The property in different
lasses. whea BON cllsses are taxed
~ tGg ad valorem ass
1, That to hastily classification tor
'ilerent manor or different rates
here must he a difference in the
character, use uroductiyeness or cir.
cymstances of the property or sub
lects in the different classes.
. That such differences exist be
tween the railroad property of this
state and all other property as war
rams the legislature in taxing If as 4
class by itself.
g. That it is a proper classification
of such property to take it out of as
local taxing sdistricts in the state by
exempting it from taxation thereiU
and levy " it by state officers a tax e
be paiI into the state treasury foI
state purposes in lieu of all othe
taxes.
I. That the legislature may adoD
as the rate at which railroad propert!
is taxed upon its value the average
rate paid by the other property in Ia,
state the year previous.
s. That in providing for such rat
the legislature 10 not delegate tn,
right to fix such rate to the local tax
ing districts. but fix it themselves.
) 9. That the tax so provided for
while it goes into the state treasur,