382 Meyer—Early Railroad Legislation in Wisconsin. 
property from special assessments. It was for this reason that 
the law of 1854 seems extraordinary. By the law of 1860 the 
payment of the license fee exempted railroads from all taxes 
except special assessments. “ The track, right of way, depots 
grounds and buildings, machine shops, rolling stock, and all 
other property necessarily used in operating any railroad in this 
state, belonging to any railroad company, are hereby, all and 
singular, declared to be, and they shall henceforth remain exempt 
from taxation for any purpose whatever; and it shall not be 
lawful to assess or impose taxes upon any property before 
named; Provided , however, that all the property hereinbefore 
mentioned shall be subject to special assessments, for local im¬ 
provements, within cities and incorporated villages: And pro¬ 
vided, also, that all lands owned or claimed by such railroad, 
companies, not adjoining the track of such company shall be 
subject to all taxes, to the same extent as though the act had 
not been passed.” This provision was inserted verbatim in the 
assessment laws of 1868. 1 2 * 
In 1862 2 the license fee was increased to three per cent., 
payable in two installments if railroads desired to do so. In 
1870 3 the fee was raised to six per cent.; but the additional 
three per cent., while collected with the former three per cent., 
being in consideration of the bonds issued by towns, counties, 
and municipalities, was placed to the credit of these bodies 
which had extended aid to such railroads, so that only the bal¬ 
ance due on bonds was raised by taxation in the respective towns, 
counties and municipalities. And by a subsequent act 4 the fee 
was again reduced to five per cent., the extra two per cent, to 
be used as before. 
There are a few supreme court decisions bearing on the sub¬ 
ject of taxation, which deserve mention here. The first was the 
case of the Chicago & Northwestern Railroad vs. Fort Howard* 
in thich the railroad company protested against an attachment 
1 General Laws 1868, Ch. 130, §13. 
2 General Laws 1862, Ch. 22. 
8 Ibid., 1870, Ch. 40, §5. 
'Ibid., 1871, Ch. 48, §5. 
6 21 Wis.,45. 
