State ex rel. Berg Equipment Corp. v. Town of Spencer Board of Review

The Berg Equipment Corporation manufactures barn-cleaning equipment in the town of Spencer in Marathon county. It has subsidiaries elsewhere and also has a sales outlet in Canada. Materials and items in the manufacturing process .are on occasion transferred from one manufacturing site to another. The company operates two plants in the town of Spencer. At the time of the assessments in 1969, each plant contained a large quantity of raw materials and work in process as well as machinery used in the manufacture of barn-cleaning equipment. The following assessment was made for 1969:

*236 1969…