266 
TAXATION AND REVENUE SYSTEMS—WISCONSIN. 
then divided by the total number of miles of railroad over 
which the cars are operated to obtain the value per mile, which 
is then multiplied by the number of miles over which the cars 
are run within the state. The result is taken as the actual 
value of the property within the state subject to taxation. 
Express companies are assessed by the state tax commission 
upon the actual value of their property operated in the state 
in the same manner as car companies are assessed. 
Telephone companies pay an annual license fee on gross 
receipts as follows: Where the gross earnings are $500,000 or 
over, 5 per cent; $300,000 and less than $500,000, 4 per cent: 
$100,000 and less than $300,000, 3 per cent; less than $100,000, 
2^ per cent. Fifteen per cent of the license fee from exchange 
service is paid to the state treasurer for the use of the state 
and 85 per cent to the treasurer of the town, city, or village in 
which the exchange is located. The total license fee from toll 
line service is paid to the state treasurer for the use of the 
state. Should the license fee paid on the total gross receipts 
of any telephone company amount to less than 5 cents for each 
telephone instrument in use, then a tax of that amount is 
imposed, payable to the state. 
Trust, annuity, and guaranty companies pay to the state 
treasurer as an annual license fee the sum of $500 by the 
1st of March and, in addition thereto, 3 per cent of their net 
annual income. This tax is in lieu of all taxes for any pur 
pose except those upon real estate. 
All foreign insurance companies are subject to taxation 
under the reciprocity law. Life insurance companies organ 
ized under the laws of the state, except fraternal societies and 
purely assessment companies, pay an annual license fee of 
3 per cent on the gross income within the state, except income 
from rents of real estate upon which the company pays taxes. 
Foreign life insurance companies pay an annual license fee 
of $300 except when retaliatory taxes exceed $300, when the 
license fee shall be deducted therefrom. Since 1908 the annual 
license fee has been 3 per cent on gross premiums, and in lieu 
of all taxes, except on real estate. 
Fire and marine insurance companies, other than domestic 
mutual companies, pay annually as a license fee 4 per cent of 
the amount of the gross premiums received during the preced 
ing year, less reinsurance, return premiums, and cancellations. 
Every underwriter or agent of any fire insurance corpora 
tion doing business in any city, village, or town containing an 
unincorporated village which has a fire department must pay 
to the treasurer of such municipality a tax of 2 per cent of all 
premiums received by them. 
Fire insurance companies must also pay a tax of three- 
eighths of 1 per cent on premiums for the expenses of the state 
fire marshal. 
Casualty and surety insurance companies pay annually as a 
license fee 2 per cent of all premium receipts. 
The insurance commissioner, in consideration of the annual 
payment of $15, and in cities having more than 100,000 inhab 
itants of $50, may issue to any agent a license, revocable at 
any time, permitting such person to act as agent in procuring 
policies of fire insurance for any company, etc., not authorized 
to do business in the state. On such insurance placed in the 
state by an agent the agent pays to the insurance commis 
sioner for the state, the tax of 2 per cent of the amount of 
gross premiums, less returns, etc. 
All other insurance companies except domestic mutual com 
panies pay an annual license fee of $300. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
The following annual taxes and licenses are levied; 
Peddlers who carry goods on foot, $20; with push or hand 
cart, $30; with one horse, $45; with two or more horses or 
automobile, $75; transient merchants, $75, and in addition 
a local license not exceeding $25 per day; dealers in bankrupt 
stocks or fire sales, $75 and a municipal license not exceeding 
$25 per day: circuses, shows, etc., $100; side shows, $20. 
Owners of steamboats used for interstate trade on the Great 
Lakes pay a sum equal to 3 cents per net ton of the registered 
tonnage. This is in lieu of all other taxes. 
Plank and toll roads pay as a license fee 3 per cent of the 
gross receipts of such roads. This is in lieu of all other taxes. 
A penalty of $500 is imposed for failure to make return or pay 
the license fee. 
Boom companies which operate structures in the waters of 
the state for handling logs pay license fees of 2 per cent of 
the gross earnings of the business. Local taxes on the prop 
erty may be deducted from the license fees. 
License fees for fishing in certain lake waters.—Gill net, $2; 
pound net, $2; fyke net, drop net, seine, trammel net, trap net, 
and set hooks, $1. Nonresidents using gill nets in conjunction 
with boats, $100 per annum, with steam tug, boat, or launch 
without steam lift; $200 with steam lifter; $50 for using gill 
net in conjunction with any other boat, launch, or tug, except 
rowboats. License to fish in inland waters: Seine of 500 feet 
to 1,000 feet, $25; 1,000 feet or over, $50; for fyke or hoop nets, 
$5. Game warden to supply metal tags to licensee upon pay 
ment of 25 cents. 
Inspection fee and license permitting any nursery, inspected, 
to offer for sale nursery stock, $10; agent’s license, $1. Reve 
nue to cover expense of inspection, etc. 
Secretary of state.—Filing articles of incorporation—cor 
porations for manufacture of beet sugar and dairy products, 
$10; amendments, $5; other corporations, $25; for each addi 
tional $1,000 of capital stock over $25,000, $1; amendments, 
$10, and $1 for each $1,000 of increase of capital stock; 
mining and smelting companies, if capital stock exceeds 
$150,000, $150; foreign corporations, filing articles, $25. Co 
operative associations: Filing articles of incorporation, $10; 
amendments, $5; for recording copies of such articles, the 
register of deeds receives a fee of 25 cents. 
Physicians.—Examination, $10; certificate to practice medi 
cine, $5; dentists—examination, $25; registration, annual, $1; 
reciprocity license, $25. Pharmacists—registration, $5; re 
newal, $1; dealers in general merchandise who sell drugs and 
medicines pay a fee not exceeding $5. Midwifery—examina 
tion, $10; certificate, $5; registration in cities of the first class, 
50 cents. A r eterinary medicine and surgery—examination and 
license, $5; annual registration, $1. Embalmer—examination 
and license, $5; renewal, $1. Barber’s registration fee, $1; re 
newal, $1. 
Registration of automobiles, $5; auto dealers, $5; motor 
cycle, $2; duplicates, $1. After paying cost of administration, 
three-fourths of the remainder of the fund is to be paid to 
the county treasurers of the several counties in which persons 
paying the license fees reside, in the proportion in which 
such fees have been received, and to be used for highway 
purposes; the remaining one-fourth goes to the state highway 
fund. 
A fee of $2 is paid to the horse-breeding department of the 
college of agriculture, University of Wisconsin, for examina 
tion and enrollment of each pedigree, in accordance with breed 
ing of stallion or jack; renewal fee, $1 (biennial) ; transfer 
fee, 50 cents; duplicate license certificate fee, 50 cents. 
Commissioner of banking.—Banks, trust companies, and mu 
tual savings banks, except national banks, for annual exami 
nation, assets less than $100,000, $20; $100,000 to $300,000, 
$35; $300,000 to $500,000, $50; $500,000 to $1,000,000, $75; 
$1,000,000 or more, $75 plus $25 for each additional $1,000,000. 
Commissioner of insurance collects the following fees: 
Every insurance corporation, person, or agent, except town