to a tax of one percent or more; it was held and very rightly held, as it seems, that such a law clearly violated the constitutional provision that the rule of taxation should be uniform. It was a case of the taxation of acre property by one rule and platted property by another rule and seems entirely indefensible.
Prior to the decision of this case at the June term, 1859, Chief Justice Whiton had died and been succeeded by Judge Dixon, while Judge Smith had been succeeded by Judge Paine, and only Judge Cole was left on the bench of the three judges who decided the early unreported railroad case. As matter of fact that early case had little legitimate bearing upon the Knowlton case, but it was referred to and relied on by counsel, and Judge Dixon in the opinion of the Court thus disposes of it:
"Upon the argument we were referred to, and much stress was laid by the defendant's counsel as an authority sustaining his positions, upon the decisions of this court in the case of The Milwaukee and Mississippi Railroad Co. v. The Board of Supervisors of the County of Waukesha and others, made at the June term, 1855. Upon examination of the records and files of the court in that case, we can find neither head note nor opinion. As a matter of fact, we are told that none were ever written. We are therefore without any authoritative information as to the points there determined, or the views taken by the court; and under such circumstances we can hardly say that we should not consider the questions there involved as still open. However, from the best information we have been able to obtain, we are relieved from any embarrassment growing out of the doctrines which it was claimed by counsel were established by it; as we learn that it was determined by the court that no question of the exercise of the taxing power was involved in it."
Judge Cole dissented with vigor, holding to the view that property with differing characteristics might be classified and subjected to different rates of taxation without violating the Constitution, providing that the classification was
