Cement grave liner
For the purpose of payment of expenses under section 49.30, Stats., a cement grave liner will be considered a funeral and burial expense or a cemetery expense depending upon who provides the liner. Therefore, a cement grave liner provided by a funeral home constitutes a funeral and burial expense subject to the statutory limit for payment. 79-164
Expenses
For the purpose of payment of expenses under section 49.30, Stats., a cement grave liner will be considered a funeral and burial expense or a cemetery expense depending upon who provides the liner. Therefore, a cement grave liner provided by a funeral home constitutes a funeral and burial expense subject to the statutory limit for payment. 79-164
BURIAL
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
BUS AND BUS DRIVERS
See also SCHOOLS AND SCHOOL DISTRICTS, School Buses; TRANSPORTATION
Schools and school districts
Under secs. 121.54(7), 343.12 and 340.01(56), Stats., a school bus and school bus operator need only be provided for the transportation of those students engaged in the extracurricular activity of the school. Exceptions to the requirements of providing a school bus and school bus operator for the transportation of students discussed. 65-298
The requirements of section 121.555(2)(a), (c)l., 2., 3. and 5. and (d), Stats., apply to all drivers transporting pupils other than only their own children to and from curricular and extracurricular activities, if such transportation has been provided by the school board. The requirements of section 121.555(2)(b) and (c)4. only apply if the vehicle used is owned or leased by a school or a school bus contractor or is operated by a school district employe. 75-146
BUSINESS
See MARKETING AND TRADE PRACTICES
BUSINESS DEVELOPMENT, DEPARTMENT OF
Bonds
Industrial development revenue bonding under sec. 66.521, Stats., is not available for a project for a new automobile showroom, warehouse, and repair facility of a retail automobile dealership. 62-141
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
- C -
CABLE COMMUNICATIONS POLICY ACT OF 1984
Assembly Bill 6; splitter fees
The federal Cable Communications Policy Act, 47 U.S.C. § 521 (1991), does not preempt state prohibition of mandatory fees for the use of splitter devices. 80-248
CABLE TELEVISION
See TELEVISION
CAMPAIGN EXPENSES
See ELECTIONS
CANDIDATES
See ELECTIONS
CAPITOL
Christmas pageant
The described Christmas pageant, presented by the Madison Civic Music Association, Inc., in the Capitol building does not involve governmental advancement or inhibition of religion or governmental entanglement with religion as contemplated and prohibited by Wis. Const. art. I, sec. 18. 67-180
Churches
A group of churches is entitled to a permit under sec. 16.845, Stats., to use the Capitol grounds for a planned civic or social activity even if the content of the program is partly religious in nature. 68-217
CATEGORICAL AIDS
See PUBLIC WELFARE
CEMETERIES
Cement grave liner
For the purpose of payment of expenses under section 49.30, Stats., a cement grave liner will be considered a funeral and burial expense or a cemetery expense depending upon who provides the liner. Therefore, a cement grave liner provided by a funeral home constitutes a funeral and burial expense subject to the statutory limit for payment. 79-164
Expenses
For the purpose of payment of expenses under section 49.30, Stats., a cement grave liner will be considered a funeral and burial expense or a cemetery expense depending upon who provides the liner. Therefore, a cement grave liner provided by a funeral home constitutes a funeral and burial expense subject to the statutory limit for payment. 79-164
Funeral directors
Stock ownership of a subsidiary corporation by a parent corporation, considered alone, does not destroy the legal separate identities of the parent and subsidiary corporation. But the separateness of corporate identity will be disregarded if the subsidiary's policies, functions and actions are so controlled by the parent as to make the subsidiary a mere agent or instrument of the parent. Whether parent and subsidiary corporations violate section 445.12(6), Stats., which prohibits an operator of a funeral establishment from being connected with a cemetery, depends upon facts relating to the legal separateness of the parent and subsidiary corporations. The facts related are insufficient to conclude whether section 445.12(6) is violated. 78-5
Owners
Cemetery association voters must be lot owners under sec. 157.03(4), Stats. The ownership interest of a deceased lot owner passes to his or her heirs, who as owners, are entitled to vote in cemetery association elections. 69-132
CENSUS
Reapportionment
Wisconsin Constitution art. IV, sec. 3 requiring legislative reapportionment "after each enumeration made by the authority of the United States" does not require reapportionment after the new federal mid-decade census. 67-81
CESA
See COOPERATIVE EDUCATIONAL SERVICES AGENCIES
CHARITABLE ORGANIZATIONS AND INSTITUTIONS
Bingo Control Board
The loss of tax exempt status for income tax purposes does not necessarily imply that an organization is no longer nonprofit. The Bingo Control Board does not have statutory authority to revoke the bingo license of an otherwise eligible organization because of its membership policies regarding race. 67-255
County board
A county may, through its boards and commissions, purchase services from various nonprofit organizations within the scope of such board or commission's authority. Where county board has created community relations-social development commission pursuant to sec. 66.433, Stats., it cannot, through such commission, fund community-wide nonprofit corporations it deems worthy, by setting forth in the commission's budget, the amount of money to go to a specific nonprofit agency. Where a county board creates a sec. 66.433 commission, it cannot by reason of sec. 59.025(3)(c), Stats., transfer all the duties and functions of such commission to another board or commission or committee of the county board. 67-297
Membership policies
The loss of tax exempt status for income tax purposes does not necessarily imply that an organization is no longer nonprofit. The Bingo Control Board does not have statutory authority to revoke the bingo license of an otherwise eligible organization because of its membership policies regarding race. 67-255
