State ex rel. J. S. Stearns Lumber Co. v. Fisher
Wisconsin Supreme Court
Appeals from a judgment of the circuit court for Ashland county: JohN K. Pabish, Circuit Judge. The plaintiff sued'out of said court a writ of certiorari to review tbe proceedings of the board of review of the city of Ashland respecting its property there assessed for taxation in 1903. The petition was to this effect: In May, 1903, the assessor of the city of Ashland, in Ashland county, Wisconsin, assessed for taxation 5,000,000 feet of logs belonging to the petitioner,…
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Appeals from a judgment of the circuit court for Ashland county: JohN K. Pabish, Circuit Judge. The plaintiff sued'out of said court a writ of certiorari to review tbe proceedings of the board of review of the city of Ashland respecting its property there assessed for taxation in 1903. The petition was to this effect: In May, 1903, the assessor of the city of Ashland, in Ashland county, Wisconsin, assessed for taxation 5,000,000 feet of logs belonging to the petitioner, valuing the same at $10 per Ml Such logs were, subsequent to the 1st day of May, 1903, removed from the town of Sanborn in…
1Opinion of the CourtMarshall, J.
The logs were assessable in the city of Ash-land, if on the 1st day of May, 1903, it was the purpose of the owner to have them sawed at some mill in that city, otherwise they were assessable in the town of Sanborn where they were located. Sec. 1040, Stats. 1898, states that unmistakably in these words:
“Manufacturers’ stock . . . shall be assessed in the district where located. Saw logs and timber which are to be sawed or manufactured in any mill within this state which is owned or leased by the owner of such logs or timber or in which such logs or timber are to be sawed or manufactured by or…
2Cases cited3 opinions
- State ex rel. City of Augusta v. LosbyWisconsin Supreme Court · 1902
- State ex rel. N. C. Foster Lumber Co. v. WilliamsWisconsin Supreme Court · 1904
- State ex rel. Vilas v. WhartonWisconsin Supreme Court · 1903
3Cited by7 opinions
- State ex rel. Miller v. ThompsonWisconsin Supreme Court · 1912
- State ex rel. Althen v. KleinWisconsin Supreme Court · 1914
- State ex rel. Edward Hines Lumber Co. v. FisherWisconsin Supreme Court · 1906
- State ex rel. Pittsburgh Coal Co. v. PattersonWisconsin Supreme Court · 1909
- State ex rel. Lake Nebagamon Ice Co. v. McPheeWisconsin Supreme Court · 1912
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