Cardinal Pub. Co. v. City of Madison
| Decision Date | 20 June 1932 |
| Parties | CARDINAL PUB. CO. v. CITY OF MADISON (TWO CASES). |
| Court | Wisconsin Supreme Court |
OPINION TEXT STARTS HERE
Appeals from two judgments of the Circuit Court for Dane County; A. G. Zimmerman, Circuit Judge.
Two actions by the Cardinal Publishing Company against the City of Madison. From the judgments dismissing the complaint, plaintiff appeals.--[By Editorial Staff.]
Affirmed.
Actions begun March 7, 1930, and February 19, 1931; judgments entered December 30, 1931. Exemption from taxation. These cases were tried together, and by stipulation a single bill of exceptions was settled. Both are actions to recover back personal property taxes on the ground that the property was exempt for the reason the plaintiff is an educational association. The first case relates to taxes for the year 1928, and the second to taxes for the year 1929. The first case was once before this court, being reported in 237 N. W. 265.
It is not considered necessary to set forth the findings in relation to the objects of the corporation as declared in its articles of incorporationor the nature of the services rendered by the Daily Cardinal published by the plaintiff company.
With respect to the use made by the plaintiff of its property for nonexempt purposes the court found as follows:
“III. The court finds that for the year 1928 the plaintiff received its gross printing income from the sources and in the amounts and percentages as follows:
+-----------------------------------------------------------------------------+
¦Sources of Income ¦Amount ¦Percentage¦
+-------------------------------------------------------+----------+----------¦
¦1. The Daily Cardinal, student newspaper at the ¦$18,889.46¦74.4% ¦
¦University of Wisconsin ¦ ¦ ¦
+-------------------------------------------------------+----------+----------¦
¦2. The Triad, student dormitory newspaper at the ¦445.00 ¦1.8 ¦
¦University of Wisconsin ¦ ¦ ¦
+-------------------------------------------------------+----------+----------¦
¦3. Printing for other organizations at the University ¦276.00 ¦1.1 ¦
¦of Wisconsin ¦ ¦ ¦
+-------------------------------------------------------+----------+----------¦
¦4. The Mirror, Madison Central High School student ¦701.00 ¦2.7 ¦
¦newspaper ¦ ¦ ¦
+-------------------------------------------------------+----------+----------¦
¦5. The East Side News, Madison ¦1,295.25 ¦5.1 ¦
+-------------------------------------------------------+----------+----------¦
¦6. The West Side News, Madison ¦3,783.72 ¦14.9 ¦
+-------------------------------------------------------+----------+----------¦
¦Total Gross Printing Income ¦$25,390.43¦100.0% ¦
+-----------------------------------------------------------------------------+
IV. The court further finds that the gross printing income of the plaintiff for the year 1929 was received from the sources and in the amounts and percentages as follows, to-wit:
+-----------------------------------------------------------------------------+
¦Sources of Income ¦Amount ¦Percentage¦
+-------------------------------------------------------+----------+----------¦
¦1. The Daily Cardinal, a student newspaper at the ¦$21,824.21¦88.2% ¦
¦University of Wisconsin ¦ ¦ ¦
+-------------------------------------------------------+----------+----------¦
¦2. Printing for other organizations at the University ¦269.50 ¦1.1 ¦
¦of Wisconsin...To continue reading
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