Union Cemetery v. City Milwaukee

In 1953, the City of Milwaukee assessed the plaintiff Union Cemetery for street improvements on Hopkins street. This action was commenced to recover the assessment paid under protest. Certain facts and issues were stipulated and the plaintiff moved for summary judgment, which was denied. The plaintiff based its claim for recovery on its special charter which was granted by Chapter 278 of the Private and Local Laws of 1865 and Chapter 177 of the Private and Local Laws of 1868. The charter incorporated by reference sections 14 and 15, c. 67 of the Revised Statutes of 1858, section 15 of which provided for the exemption of cemetery associations from all public taxes and assessments. The Revised Statutes of 1858 were repealed by Chapter 205 of the Revised Statutes of 1878, which did not exempt cemeteries from assessments and no statute thereafter enacted has so exempted cemeteries.