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MILWAUKEE v. SHOUP VOTING MACHINE CORP.

No. 108.

54 Wis.2d 549 (1972)

196 N.W.2d 694

CITY OF MILWAUKEE, Appellant, v. SHOUP VOTING MACHINE CORPORATION, Respondent.

Supreme Court of Wisconsin.

Decided May 2, 1972.

Attorney(s) appearing for the Case

For the appellant there was a brief by John J. Fleming, city attorney, and Walter J. Schutz, assistant city attorney, and oral argument by Mr. Schutz.

For the respondent there was a brief by Foley & Lardner, attorneys, and Eugene C. Daly and Clarence W. Malick of counsel, all of Milwaukee, and oral argument by Mr. Daly.

BEILFUSS, J.

There are three issues presented:

1. Are the voting machines leased by the city exempt from taxation under sec. 111 and the Milwaukee city charter?

2. Does the exemption of the voting machines leased by the city violate the uniformity of taxation requirement of the Wisconsin Constitution?

3. Is the city the owner of the voting machines for purposes of the state ad valorem tax?

Shoup asserts...

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