The taxation of railway gross receipts in Wisconsin
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The classification of railways for the purpose of taxation is one of the prominent features of the Wisconsin system. By means of the classification certain railways are fostered and the industrial development of the state encouraged; and at the same time, the state is enabled to secure more revenue from the great railroad companies than she might were railways all placed in one class. But from another point of view the classification works an injustice among the railways of the state; and it is a means by which certain railways escape their just share of the burden of taxation.