F. F. Mengel Co. v. Village of North Fond du Lac

The issue presented is whether the village of North Fond du Lac is the proper assessment district to assess personal-property taxes on the steel.

No serious question is raised that the steel is not subject to taxation by the state under sec. 70.01, Stats., which requires taxes, to be levied upon all general property in the state except as is exempt therefrom. While the plaintiff argues the steel was impressed with a trust for the úse and benefit of the state of Wisconsin and therefore was exempt from taxation under sec. 70.11 (1), relying on State ex rel. Wisconsin University Building Corp. v.…