Taxation—Eminent Domain. 
381 
payers of the State, especially in a time of great financial dis¬ 
tress,” and the editor of the Sentinel 1 expresses it as his belief 
“that some measure of relief is absolutely necessary. People 
have not got and cannot get the money to pay their taxes now. ” 
“A cry for relief is going up from all parts of the state;” 
people find it impossible to pay now, and an extension of time 
is generally and earnestly desired. 1 2 How greatly Wisconsin 
railroads were involved in the tumbling over of the pyramid 
which had been built on its apex can not be stated with cer¬ 
tainty. But considering that their gross earnings decreased 
over one-third, and that the one available report for that year 
opens with a rehearsal of the hard times, it is probable that 
the “ Act Relating to Taxes and Pines due from Railroad and 
Plankroad Companies ” 3 was simply one of a number of acts 
passed for the relief of taxpayers. Besides extending the time 
in which the provisions of the law of 1854 may be complied 
with, this law contains the following extraordinary provision: 
“Nothing herein contained shall be construed to require the 
collection of said fines and forfeitures for any default made by 
such companies in any preceding year. ” 4 This practically re¬ 
pealed that section of the law of 1854 imposing a fine of ten 
thousand dollars for non-compliance with the act; and it was 
probably the intention of the legislature to make compulsion 
more easy, when it passed the law 5 inaugurating the license 
system. By this law the state treasurer was authorized to issue 
licenses to railroad companies. The licenses were to be issued 
only on application, and when accompanied by a fee of one per 
cent, of the gross earnings of the applicant. The law undoubt¬ 
edly made the collection of the tax easier. During the same 
year 6 another important law was enacted. It is a general rule 
today that exemption from taxation does not exempt the same 
1 Jan. 7, 1858. 
2 Sentinel , January 12. See also succeeding numbers. 
3 General Laws , 1858, Ch. 45. 
4 It is strange that the treasurer’s reports for preceding years contain no 
intimation of any such “defaults;” nor do the reports of the secretary of 
state mention the same. 
5 General Laws , 1860, Ch. 174. 
6 Ibid., 1860, Ch. 173. 
