Wisconsin. Utility and Railroad Tax Division: Assessment Case Files: Public Utilities, 1923-1941


Summary Information
Title: Wisconsin. Utility and Railroad Tax Division: Assessment Case Files: Public Utilities
Inclusive Dates: 1923-1941

Creator:
  • Wisconsin. Utility and Railroad Tax Division
Call Number: Series 1527

Quantity: 4.0. c.f. (4 record center cartons)

Repository:
Archival Locations:
Wisconsin Historical Society (Map)

Abstract:
Correspondence, reports, memoranda, audits, working papers, briefs, transcripts, and depositions relating to suits by utility companies in opposition to the Commission's revaluation of properties and reassessment of income for the purpose of collecting additional state tax.

Language: English

URL to cite for this finding aid: http://digital.library.wisc.edu/1711.dl/wiarchives.uw-whs-ser01527
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Arrangement of the Materials

By name of company and thereunder by type of records.

Contents List
Wisconsin Electric Power Company
Box   1
Testimony and Proceedings, Dane County Court, 1932-1933
Depositions, New York
Box   1
1932-1933
Box   1
April 27, 1934
Box   1
Plan for Provision of Depreciation, 1938
Statements Relating to Classification of Electric Plant Accounts
Box   1
January 1, 1937
Box   1
January 11, 1938
Box   1
Lease and Agreement between Wisconsin Electric Power Company and Milwukee Electric Railway and Light Company
Box   2
Deposition of Robert Sealy, April 28, 1934
Box   2
Amended Audit Report by Wisconsin Tax Commission, 1923-1931 (Working Papers)
Box   2
Reconciliation of Reserve for Depreciation, December 31, 1939
Box   2
Report of the Board of Conciliation, 1920
Box   2
Depreciation of Fixed Capital, October 30, 1935
Box   2
Prospectus, Wisconsin Electric Power Company, 1940
Box   2
Reconciliation of Surplus per books (Working Papers)
Box   2
Notes on Determination of Depreciation Rates in Railway Utility for Income Tax Purposes, December 31, 1931
Box   2
Financial Statistics for Electric and Gas Subsidiaries of Registered Public Utility Holding Companies, 1930-1941
Box   2
Assets, 1937-1939 (Working Papers)
Box   2
Losses from Abandonment of Railway Property , 1937-1939 (Working Papers)
Box   2
Audit Reports, T.M.E.R. & L. Company, 1927-1931, 1933, 1934, 1936
Box   2
Transcripts of Surplus Account, 1896-1939
Box   2
Auditor's Report, September 22, 1941
Income Tax Assessment Memoranda and Data
Box   3
Market Value Report of Railway Companies' Stocks and Bonds, by names of Railway Companies, 1935
Box   3
Memorandum on Depreciation to be Allowed Public Utilities, Removal Costs, Relation to Scientific Depreciation to Valuation for State Tax Purposes, Contributions for Extensions, Liquidation of Subsidiaries, by Francis P. Mayo, 1931
Box   3
Memorandum in re. Public Utilities, Federal Income Taxes, Contributions for extensions, Acquisition and Disolution of Operating Utilities, Depreciation, Abandonment of Property, Retirement Expenses, and Salvage, by I. M. Schulte, 1934
Box   3
Tabulated Income Tax Data of 111 State Corporations abstracted from Income Tax Returns, Including cash on hand, United States Securities, Other Securities, Dividends Paid on common and preferred stock, Interest Paid, and Salaries Paid to Principal Officers, for years 1930-1931
Wisconsin Telephone Company
Box   3
Revised Audit Report of Company by Wisconsin Tax Commission , (1927-1930)
Northern States Power Company
Box   3
Brief of Respondent, Supreme Court, 1941 Northern States Power Company vs. Wisconsin Tax Commission
Box   3
Exhibits, 1927-1933
Box   3
Proposed Plan for Refinancing, February 6, 1935
Box   3
Comparison of Consolidated Balance Sheets, 1931-1933
Box   3
Utility Fixed Capital, and Investment in other Physical Property, 1935
Box   3
Fixed Capital, Earnings, and Return: Including Chippewa Power Company and Eau Claire - Dells Improvement Company, 1934
Box   3
Overheads, 1935
Box   3
Construction on which Byllesby Maintains a Record of Cost of 7½% and on which no Cost Record is Maintained, September 14, 1935
Box   3
Adjusted Income and Operating Statement, 1934
Box   3
Consolidated Balance Sheet, Northern States Power Company and Subsidiaries
Box   3
Reclassification and Adjustments, Utility Plant and Other Physical Property, December 31, 1936
Box   4
Audit of Northern States Power Company and Subsidiaries (Working Papers) Index with papers.
Duluth, Winnipeg & Pacific Railway Company
Box   4
Brief re. Liability for raxes on rail facility used jointly with other railroad.
Box   4
Memorandum relating to Brief
Box   4
Summary Statement of 1930 Company Assessment
Box   4
Testimony before Wisconsin Tax Commission relating to Tax Assessment for 1927 and 1928
Box   4
Assessment, 1929-1930, valuation apportioned to Wisconsin
Box   4
Pamphlet, Assessment of Public Utilities, Ch 76 of Wis. Stats.
Box   4
Letter (copy) relating to Wisconsin Utility Tax Laws, by Tax Commissioner
Box   4
Brief (reply) of Chicago, Milwaukee, St. Paul and Pacific Railway Company submitted in arbitration re. liability of the Northern Pacific Railway Company to pay certain tax bills
Box   4
Memorandum: Operating a Railroad, August 13, 1930
Box   4
Exhibits offered in Hearing before Tax Commission January 16, 1930, on reassessment for years 1927-1929
Box   4
Complaint and Answer
Box   4
Copy of Agreement between Northern Pacific Railway Company and The Duluth, Winnipeg & Pacific Railway Company April 30, 1930; Memoranda relating to car mileage statistics; Testimony in hearings, Memoranda on construction of the Wisconsin Tax Laws, Maintenance Account Data, and payments to other railway companies.
Chicago & Northwestern Railway Company
Box   4
Briefs in Case before the Wisconsin Supreme Court Chicago & Northwestern Railway Company vs. The State of Wisconsin
Box   4
Brief concerning the Present Taxation of Railways in Wisconsin and Pending Proposals for a Change of Such Taxation: To be Submitted to the Committees on Assessment and Collection of Taxes Appointed by the Senate and Assembly of the Wisconsin Legislature of 1903
Chicago, Milwaukee, St. Paul and Pacific Railroad Company
Lincoln Fireproof Warehouse Case, 1937-1938
Box   4
Correspondence, financial statements, briefs, memoranda, reports relating to assessments 1923-1936
Terminal Warehouse Company Case, 1931
Box   4
Correspondence; statements of fact; Brief; Decision, financial data, relating to The Assessment of Taxes by the City of Milwaukee