State ex rel. Holt Lumber Co. v. Bellew
Wisconsin Supreme Court
APPEAL from the Circuit Court for Oconto County. This was a writ of cerUorar-i to the clerk of the city of Oconto, to remove to the circuit court of that county the assessment of property, real and personal, of the said Holt Hmibe?' Cornpcmy in said city, and all statements, records, exhibits, evidence, and other matters used before the board of review,, touching said assessment, to the end, among other things, that “the assessment of 16,483,841 feet of saw-logs cut and…
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APPEAL from the Circuit Court for Oconto County. This was a writ of cerUorar-i to the clerk of the city of Oconto, to remove to the circuit court of that county the assessment of property, real and personal, of the said Holt Hmibe?' Cornpcmy in said city, and all statements, records, exhibits, evidence, and other matters used before the board of review,, touching said assessment, to the end, among other things, that “the assessment of 16,483,841 feet of saw-logs cut and banked by the relator in the town of Armstrong in said county, assessed and equalized at $4.50 per thousand, to wit,…
1Opinion of the CourtPinnet, J.
1. The principal question in this case depends upon the construction to be placed upon sec. 2, oh. 413, Laws of 1891, amending sec. 1040, R. S., and the several acts amendatory thereof, relating to the assessment of' taxes, and concerning the place where personal property shall be taxed. The act of 1891 appears to be a revision and amendment of previous legislation in respect to the district in which personal property shall be assessed and taxed. The particular section in question declares that: uAll sawlogs . . . cut in this state within six months prior to the first day of April of any year…
2Cases cited2 opinions
- Wayman v. SouthardSupreme Court of the United States · 1825
- State ex rel. Lutfring v. GœtzeWisconsin Supreme Court · 1867
3Cited by4 opinions
- Chicago & Northwestern Railway Co. v. StateWisconsin Supreme Court · 1906
- Day v. Town of PelicanWisconsin Supreme Court · 1896
- Inland Lumber & Timber Co. v. ThompsonIdaho Supreme Court · 1905
- Kollock v. DodgeWisconsin Supreme Court · 1900