Under section 65.90(5), Stats., a vote of two-thirds of the entire membership of the county board is needed to transfer funds from the contingency fund to use for a purpose not anticipated in the budget. 76-145
Educational Communications Board, Wisconsin
Under sec. 20.906(1), Stats., it would not be unlawful for Friends to hold funds for the ECB that were solicited through use of ECB facilities and resources. The ECB has statutory authority to contract with Friends to assist in raising funds for educational radio and television in this State. 70-163
Elections
Section 11.33, Stats., applies to persons elected to state office who are seeking reelection or election to a different office and to the use of public funds for political purposes. 69-259
General Fund
Pursuant to sec. 20.865, Stats., both segregated revenues and general purpose revenues of the General Fund are available for the payment of judgments arising out of segregated fund activities in the same proportion in which they were, or would have been, used to finance a program appropriation for the payment of such judgments; sec. 20.865(1)(a), Stats., includes authority for payment of settlements made by the Attorney General pursuant to sec. 165.25(6), Stats. (Unpub.). 18-1975
General obligation bonds
The state may use the proceeds from general obligation bonds to fund an expansion of the Petroleum Environmental Cleanup Fund Award Program. 81-114
Investments
Municipalities and other local governmental entities may only invest in certain specifically authorized bonds, securities, deposits, etc., and may not invest in mutual funds, even if the assets of such funds consist solely of statutorily-allowed bonds and securities. 77-274
Library system board
County Board cannot authorize single-county federated library system board to maintain special bank account into which are deposited system revenues and from which are paid system expenses. (Unpub.). 81-1977
Municipalities
Municipalities and other local governmental entities may only invest in certain specifically authorized bonds, securities, deposits, etc., and may not invest in mutual funds, even if the assets of such funds consist solely of statutorily-allowed bonds and securities. 77-274
Political fund
Section E1Bd 1.06 Wis. Adm. Code, and the forms developed to effectuate that rule, EB-11 and EB-12, which require corporations and associations to register and twice yearly report their expenditures for the establishment and administration of a political fund and for solicitation of political contributions to such fund, improperly impose substantive requirements in addition to those reasonably within the intendment of sec. 11.38(1)(a)2., Stats., and are therefore unenforceable. 67-193
Public funds
Chapter 108, Laws of 1973, contemplates the appropriation of public funds for a valid public purpose, not for works of internal improvement, and is constitutional. 62-212
Revenue bonds
The state may use the proceeds from general obligation bonds to fund an expansion of the Petroleum Environmental Cleanup Fund Award Program. 81-114
State funds"
Only the portion of 1987 Assembly Bill 265 that increases benefits for persons no longer working for a Wisconsin Retirement System participating employer is subject to the three-fourths vote requirement of article IV, section 26 of the Wisconsin Constitution. The Public Employe Trust Fund constitutes "state funds" as used in article IV, section 26 of the Wisconsin Constitution. 76-224
Surplus funds in local unit of government
A local unit of government may not create and accumulate unappropriated surplus funds. However, a local unit of government may maintain reasonable amounts necessary in the exercise of sound business principles to meet the immediate cash flow needs of the municipality during the current budgetary period or to accumulate needed capital in non-lapsing funds to finance specifically identified future capital expenditures. 76-77
Transfer of
Under section 65.90(5), Stats., a vote of two-thirds of the entire membership of the county board is needed to transfer funds from the contingency fund to use for a purpose not anticipated in the budget. 76-145
Unemployment compensation
Borrowing money from the federal government to replenish Wisconsin's Unemployment Compensation Fund, under the arrangements prescribed by federal law, does not contravene either Wis. Const. art. VIII, sec. 3 or 4. 71-95
FUNERAL DIRECTORS AND EMBALMERS
Eye removals
Special training is required of medical personnel as well as morticians before they perform eye enucleation. 77-207
Insurance agent
A plan whereby a funeral service person (a licensed funeral director, operator of a licensed funeral establishment or an employe of the same) also acts as an insurance agent and as such writes a life insurance policy naming as the beneficiary a funeral director or establishment and additionally negotiates a contract wherein the named insured in the policy contracts with a funeral director or establishment for providing burial or funeral services to the insured is illegal. 76-291
Insurance beneficiary
Section 632.41(2), Stats., does not prohibit the naming of a funeral director as beneficiary of a life insurance policy in conjunction with a separate agreement between the insured and the funeral director that the proceeds will be used for funeral and burial expenses. 71-7
Life insurance policy sales
Funeral service persons may be involved in the sale of life insurance if such insurance is not linked in any way to funeral or burial services. 78-182
Personal property, use of
A manufacturer's plan, involving the utilization of funeral directors on a fee basis in the sale of movable concrete burial vaults to consumers for future use and for delivery to a cemetery to be later designated, constitutes use of personal property under a prearranged funeral plan. Accordingly, provision for deposit of funds in account in seller's name would be contrary to sec. 445.125, Stats., which requires trust account. 71-141
Rules
Although sec. 156.03(2)(a), Stats., authorizes the state health officer and the examining council by joint action to make rules governing the business practices of funeral directors and embalmers; such rules, unless specifically exempted therefrom, should be enacted pursuant to the provisions of ch. 227, Stats., or otherwise, they could be subjected to a declaratory judgment proceeding and probably would be declared null and void. 63-154

- G -
GAMBLING
See also BINGO; CRIMINAL LAW; LOTTERIES
Constitutionality
Under article IV, section 24 of the Wisconsin Constitution the Legislature may not authorize any scheme involving prize, chance, and consideration without amending the constitution unless the scheme falls within the bingo, raffle, on-track pari-mutuel or state lottery exceptions to the constitution. 80-53
Indians
If any element of the Oneida tribe television bingo game occurs off the reservation, it is subject to prosecution under Wisconsin criminal law. 80-332
Under the Indian Gaming Regulatory Act, 25 U.S.C.A. §§ 2701-2721 (West Supp. 1989), gambling activities as defined and prohibited in chapter 945, other than lotteries and pari-mutuel on-track wagering, are not permitted by any person within or without Indian country in the State of Wisconsin. This prohibition includes all non-lottery gambling such as casino-type games, gambling machines and other devices. The Legislature can statutorily authorize non-lottery gambling within Indian country. 79-14
Laws regarding gambling will apply on Indian reservations if they prohibit gambling activities entirely, but not if they merely regulate these activities. Most state laws regarding the newly allowed gambling activities of lotteries and parimutuel betting will not apply on Indian Reservations because these activities will no longer be entirely prohibited. 77-24
The State's anti-gambling laws are enforceable against Indians on Indian reservations under the authority of P. L. 280. 72-182
Las Vegas nights"
Games such as "Las Vegas nights" wherein participants must make a payment or donation in order to gamble with play money and then use the play money at the end of the evening to bid on prizes constitute illegal lotteries under Wisconsin law. The law does not exempt benevolent and nonprofit organizations. 70-59
Lottery
Under article IV, section 24 of the Wisconsin Constitution, and chapter 565, Stats., the state lottery board may conduct any lottery game which complies with the ticket language in the constitution and chapter 565. The term "lottery" in the constitution and statutes does not include any other forms of betting, the playing or operation of gambling machines and devices and other forms of gambling defined in chapter 945. The Legislature can statutorily authorize other non-lottery gambling including casino-type games.
Mississippi River
Wisconsin prohibits gambling on the Wisconsin portion of the Mississippi River. An Iowa licensed river boat equipped with casino-type gambling games may be in violation of chapter 945 if it enters Wisconsin water. 79-206
Pari-mutuel enabling legislation
Section 562.057, Stats., which permits simulcasting of races conducted at other racetracks to a racetrack licensed by the Wisconsin Racing Board, does not violate article IV, section 24(5) of the Wisconsin Constitution requiring "on-track" betting. 77-299
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