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RACINE v. MORGAN

No. 225.

39 Wis.2d 268 (1968)

159 N.W.2d 129

CITY OF RACINE, Appellant, v. MORGAN, Commissioner of Department of Taxation, and others, Respondents.

Supreme Court of Wisconsin.

Decided June 4, 1968.

Attorney(s) appearing for the Case

For the appellant there were briefs by Michael, Best & Friedrich, attorneys, and John S. Best and Frank J. Pelisek of counsel, all of Milwaukee, and oral argument by Mr. Pelisek.

For the respondents James R. Morgan and George C. Kaiser the cause was argued by David G. McMillan, assistant attorney general, with whom on the brief was Bronson C. La Follette, attorney general.

For the respondent town of Mt. Pleasant there was a brief by Quarles, Herriott, Clemons, Teschner & Noelke of Milwaukee, and Benson, Butchart & Haley of Racine, attorneys, and James Urdan and Laurence C. Hammond, Jr., of Milwaukee, and Emery Benson of Racine of counsel, and oral argument by Mr. Urdan.

BEILFUSS, J.

Five issues are presented:

(1) Is the method to be followed in apportioning the distributable tax receipts under sec. 71.14, Stats., the "arithmetical" average method, or the "weighted" average method?

(2) Does the fact that the department has applied the arithmetical method in prior years constitute an administrative rule of long standing that is binding on the department?

(3) Should the department be allowed to apply the arithmetical...

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