Legal Opinion

Valentine-Clark Co. v. Shawano County

Wisconsin Supreme Court

Decided January 12, 1904PublishedCited by 1 opinion

Appeal from a judgment of tbe circuit court for Sliawano county: Joi-iN GoodlaND, Circuit Judge. Tbe plaintiff filed a claim with tbe county board of Sha-wano county to recover personal property taxes for 1900, paid by it under protest. Tbe claim being disallowed by tbe county board, tbe plaintiff appealed to tbe circuit court, where tbe action was tried by tbe court, and tbe appeal dis-mised upon findings of fact, and tbe plaintiff appeals to tbis court.

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Appeal from a judgment of tbe circuit court for Sliawano county: Joi-iN GoodlaND, Circuit Judge. Tbe plaintiff filed a claim with tbe county board of Sha-wano county to recover personal property taxes for 1900, paid by it under protest. Tbe claim being disallowed by tbe county board, tbe plaintiff appealed to tbe circuit court, where tbe action was tried by tbe court, and tbe appeal dis-mised upon findings of fact, and tbe plaintiff appeals to tbis court. Many of tbe facts were stipulated, and there was no very serious dispute as to tbe other facts. It appeared that tbe plaintiff was a…

1Opinion of the CourtWiNsnow, J.

The question in this case is whether the posts and poles piled at Aniwa and Birnamwood, in Sha-wano county, and awaiting shipment, were taxable in that county, or in Outagamie county, where the plaintiff’s yard was , located and their agent resided. The question depends upon the construction to be given to the terms of sec. 1040, Stats. 1898. Whatever might be our conclusion as to the proper construction of this section as an original proposition, the question seems to have been already settled by the decisions of this court. So far as necessary to be stated, that section provides generally:…

2Cases cited3 opinions

  1. Mitchell v. Town of PloverWisconsin Supreme Court · 1881
  2. Torrey v. Shawano CountyWisconsin Supreme Court · 1891
  3. Sanford v. Town of SpencerWisconsin Supreme Court · 1885

3Cited by1 opinion

  1. State ex rel. Lake Nebagamon Ice Co. v. McPheeWisconsin Supreme Court · 1912

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