Legal Opinion

Northwestern Lumber Co. v. Wisconsin Tax Commission

Wisconsin Supreme Court

Decided November 11, 1930PublishedCited by 5 opinions

1Opinion of the Court

The following opinion was filed July 22, 1930:

Rosenberry, C. J.

We shall in this case adopt a different method of treatment than that ordinarily pursued. Four questions are raised which involve consideration of independent facts. We shall first state the facts relevant to a question, then the opinion in respect thereto will follow. The matters involved are stumpage values, land values, Below stock, and surtaxes.

Stumpage Values.

On January 1, 1911, the plaintiff owned 117,210.37 acres of land. The timber had been removed from about forty per cent, of this land prior to January 1, 1911. Plaintiff…

2Cases cited4 opinions

  1. Yano v. Stott Briquet Co.Wisconsin Supreme Court · 1924
  2. Falk v. Wisconsin Tax CommissionWisconsin Supreme Court · 1930
  3. State ex rel. Schuster Realty Co. v. LyonsWisconsin Supreme Court · 1924
  4. O. H. Ingram Co. v. Wisconsin Tax CommissionWisconsin Supreme Court · 1930

3Cited by5 opinions

  1. Bishop v. District of ColumbiaDistrict of Columbia Court of Appeals · 1979
  2. State v. Merchants Nat. Bank of MobileSupreme Court of Alabama · 1935
  3. John S. Owen Lumber Co. v. Wisconsin Tax CommissionWisconsin Supreme Court · 1930
  4. Zweifel v. Tax CommissionWisconsin Supreme Court · 1934
  5. New Dells Lumber Co. v. Wisconsin Tax CommissionWisconsin Supreme Court · 1930

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