Ladysmith news-budget. [volume] (Ladysmith, Rusk County, Wis.) 1907-1927, 1913-08-22

statutes, relating to the taxation Of
certain public utilities and insur-
ance companies and to transfer SEQ
tion. 1os7a TO 1osfJ. both Inclusive,
other public utilities from chapter
48 OF the statutes to said chapter 81.
and to revise and amend said SEQ
lions.
The people Of the state or Wisconsin,
represented in Senate and Assembly,
do enact as follows:
Section /. The title to chapter 81
Of the statutes Is amended to read!
CHAPTER 81.
TAXATION OF PUBLIC UTILITIES
AND INSURANCE. COM
PANIES.
Section Ia. The first paragraph Of
section 1919 and all Of sections 1915
and 1222-1 are consolidated. revised
and amended to read: 51.01. The tax
sesment Of the property of all rail-
road companies. of all street railway
companies and electric light, heat and
power companies operated in connec-
ton with street railways, and of all
telegraph companies within this state,
for the purpose of levying and collect
ing taxes thereon. as provided in this
chapter.
Section 3. All Of section 1912 except
the first paragraph thereof and sec
tons 1917 and 1222-2 Of the statutes
are consolidated, revised and amended
to read: 51.02. For the purposes Of
sections 51.01 to 51.30 the following
provisions and definitions are made:
CD The term Commission" with
out other designation, means tho tax
commission.
ca Any person, association, COM
pany or corporation owning and oper-
ating railroad, or operating a rail-
road in this state, or owning or oper-
ating any station, depot, track. ter
minal or bridge, in this state, for rail-
road purposes as owner, lessee or 9TH
erwise. shall be deemed railroad COM
pany.
CD Any corporation organized un-
der the laws of this state for con-
structing, maintaining and operating
a street railway with the power Of
accepting and operating under street
railway franchises granted by munic-
qualities and owning and operating a
street railway. or operating as lessee
or otherwise a street railway within,
through or between one or more towns,
villages or cities of this state, shall
be deemed a street railway company.
90 Any person, copartnership as
ISOLATION, company or corporation own
ing or operating any telegraph or
cable line in this state with applf-
ances for the transmission of messages
and engage in the business of fur
nishing telegraph service for compen-
sation as owner, lessee or otherwise
shall be deemed, held and known as
telegraph company.
60 Any corporation organized I'M
der the laws Of this state for manu-
featuring, generating or furnishing
light. heat power, signals or other
service with the power of accepting
and operating under franchises grant
ed by municipalities and wholly oper-
ated by a street railway company. and
operated in connection with the railway
property Of such company as owner, lessee
or otherwise, shall be deemed a light,
heat and power company.
CO. The word Company" without
other designation or qualification, shall
mean and include any railroad COM
pany, any street railway company, any
light. power and heat company and
any telegraph company, as defined in
this section, to which the word is ap-
piled.
Cd The words property of the
railroad company" or property of a
company" shall include all franchises,
rights Of way, roadbeds, tracks sta
tions, terminals, rolling stock, poles,
wires cables, devices, appliances, in
struments, equipment and all other
real and personal property of the COM
pany referred to. used or employed in
| the operation Of it's railroad, street
railway or other property, as the case
| may be, and in the conduct of it's bust
ness, and shall include all title and
| interest in such property as owner,
lessee or otherwise. Real estate not
adjoining the tracks, stations or ter
minals OF railroad companies, grain
elevators used in transferring grain
between cars and vessels, coal docks,
ore docks, merchandise docks and all
real estate not necessarily used in OPP
| Grating any railroad or street railway
are excepted from railroad and street
| railway property, and shall be subject
| to taxation in the manner such prop
| erty is taxed when owned by individ-
| uals.
| (S) The term general property of
/ h r,t1 @~tt y
and personal property appearing upon
assessment rolls and tax rolls through
out the entire state upon which state,
county and local taxes are levied and
rections made by the commission as
are provided for by this chapter.
CO Every person or company op-
| Grating railroad, or street rail-
way, or the property of light heat
and power company, or line or lines
of telegraph In this state, with all ap-
planes and property connected and
used Herewith in the railroad, street
railway. telegraph or light. heat and
power service, as the case may be,
shall be the representative of every
| title and interest in the property so
| operated and used either as owner,
! lessee or otherwise, and notice to the
| operating company shall be notice to
all interests in the property for the
purposes of taxation. The assessment
and taxation Of the property Of any
company in the name OF the owner,
lessee or operating company shall be
deemed and held an assessment and
taxation of all the title and interest
in such property of every kind Or ma
| ture.
! Section 8. Section 1918, 1215-4.
1918, 1218-4, 1928 and 1924 of
! the statutes are consolidated, revised
and amended to read 51.03. In any
matter material to the valuation, as
sessment or taxation Of property I'M
der this chapter the commission may,
| in it's discretion, exercise any and all
| of the powers conferred upon it by
sections 1087-S9 and 10S7--40 Of the
statutes; and every state county, city,
village, town and other public officer
shall make return to the commission,
| in such form as 1t shall prescribe, of
all information it shall call for Per-
sons serving the process Of the COM
mission shall receive the same COM
pensation allowed by law to shertffs
for similar services; and persons ap-
pearing before the commission in obedi-
enoe to it's summons shall in the dis
! erection OF the commission receive
| the same compensation as wit
ness in the circuit court; such fees and
compensation to be audited by the Sec
rotary of state on the certificate of q
member Of the commission and charg-
ed to the proper appropriation for the
tax commission. The records, books,