Hurley v. Town of Texas
Wisconsin Supreme Court
APPEAL from tbe Circuit Court for Marathon County. Tbe plaintiffs were partners residing and owning saw mills in Wood county, and on tbe 5tb of June were owners of 15,000 feet of “pine lumber, board measurement in tbe log,” tben situated in tbe town of Texas in Marathón county, in Pine river and on tbe banks thereof, which was then in transit to said mills in Wood county, but was temporarily detained by low water.
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APPEAL from tbe Circuit Court for Marathon County. Tbe plaintiffs were partners residing and owning saw mills in Wood county, and on tbe 5tb of June were owners of 15,000 feet of “pine lumber, board measurement in tbe log,” tben situated in tbe town of Texas in Marathón county, in Pine river and on tbe banks thereof, which was then in transit to said mills in Wood county, but was temporarily detained by low water. While it was so detained, tbe assessor of tbe town of Texas assessed it to' tbe plaintiffs, and thereupon tbe town clerk issued his warrant for tbe collection of $202.31, taxes upon…
1Opinion of the Court
The following opinion was filed at the January term, 1866 :
Downer, J.
The first question presented for our consider*636ation by tbe demurrer to the complaint is: Were tbe logs of tbe appellants, wbicli were temporarily in tbe town of Texas on tbe 5tb day of June, 1864, being then in transit to their mills in another town, .where they intended to manufacture them into lumber, lawfully listed and taxed in tbe town of Texas ? Tbe logs were manufacturers’ stock Section 5, cb. 386, Laws of 1860, provides that manufacturers’ stock shall be listed and taxed in tbe town or ward in which it was situated at…
2Cited by19 opinions
- Owen v. City of IndependenceSupreme Court of the United States · 1980
- Anding v. LevyMississippi Supreme Court · 1879
- Evans v. City of SheboyganWisconsin Supreme Court · 1913
- Graetz v. McKenzieWashington Supreme Court · 1891
- Powder River Cattle Co. v. Board of County Com'rsWyoming Supreme Court · 1892
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