Dubuque-Wisconsin Bridge Co. v. Board of Review of Dubuque

Plaintiff’s toll bridge crosses the Mississippi River between Dubuque, Iowa, and the state of Wisconsin. It has an 18-foot roadway, is for the use of vehicles only, and carries the traffic on U. S. Highways 61 and 161. Its present length is approximately 1,918 feet. The portion on the'Iowa side of the boundary line, in the river channel, between Iowa and Wisconsin is approximately twenty-eight per cent in value of the bridge. That part of the bridge was assessed for 1945 at $41,630. This is the assessed or taxable, value fixed by the assessor for the city of Dubuque. It could not exceed sixty…