State ex rel. M. A. Hanna Dock Co. v. Willcuts
Wisconsin Supreme Court
Appeal from a judgment of tbe superior court of Douglas county: Cbaeles Smith, Judge. Action to test tbe validity of a decision of tbe board of review of tbe city of Superior, Wisconsin. In 1907, tbe assessor of Superior assessed tbe Pittsburgh Goal Company on account of coal on its dock, denominated railway coal.
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Appeal from a judgment of tbe superior court of Douglas county: Cbaeles Smith, Judge. Action to test tbe validity of a decision of tbe board of review of tbe city of Superior, Wisconsin. In 1907, tbe assessor of Superior assessed tbe Pittsburgh Goal Company on account of coal on its dock, denominated railway coal. Sucb proceedings were taken in respect to tbe matter tbat tbe circuit court for Douglas county decided tbat tbe property was exempt from local taxation because of its being, in fact, owned and for use by a railway company in tbe operations of its road. Tbe question at tbe bottom of…
1Opinion of the CourtMaeshaul, J.
Tbe judgment of tbe superior court must be reversed for reasons which very clearly require that result.
Counsel for respondent cite Allwood v. Cowen, 111 Ill. *452481, as bolding, under a similar law, that where the assessor determines a question of fact as to the value of a certain class, or certain articles of property, such determination is of a judicial nature and not subject to review by him a subsequent year, so as to permit him to make a further assessment on account of the same property upon the theory -that his previous determination was too low. It is sufficient for now that we have…
2Cases cited10 opinions
- State ex rel. Milwaukee Medical College v. ChittendenWisconsin Supreme Court · 1906
- State ex rel. City of Augusta v. LosbyWisconsin Supreme Court · 1902
- Kellogg v. City of OshkoshWisconsin Supreme Court · 1861
- Allwood v. CowenIllinois Supreme Court · 1885
- Smith v. City of Eau ClaireWisconsin Supreme Court · 1891
5 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- International Harvester Co. v. Industrial CommissionWisconsin Supreme Court · 1914
- State Ex Rel. Boostrom v. Board of ReviewWisconsin Supreme Court · 1969
- State Ex Rel. Mitchell Aero, Inc. v. Board of ReviewWisconsin Supreme Court · 1976
- State ex rel. Pierce v. JodonWisconsin Supreme Court · 1924
- Armory Realty Co. v. OlsenWisconsin Supreme Court · 1933
5 more not listed; retrieve them via the Exa API.