State ex rel. Gisholt Machine Co. v. Norsman
Wisconsin Supreme Court
Appeals from a judgment of the circuit court for Dane county: James Wickham, Judge. Certiorari proceedings to- review the action of the board of review of the city of Madison in affirming the assessment made of relator’s property by the assessor. The circuit court held that certain property assessed as real estate should have been assessed as personal property, in which particular the action of the board of review was reversed and in all other respects affirmed.
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Appeals from a judgment of the circuit court for Dane county: James Wickham, Judge. Certiorari proceedings to- review the action of the board of review of the city of Madison in affirming the assessment made of relator’s property by the assessor. The circuit court held that certain property assessed as real estate should have been assessed as personal property, in which particular the action of the board of review was reversed and in all other respects affirmed. Both parties appeal.
1Opinion of the Court
The following opinion was filed November 6, 1918:
Owen, J.
The Gisholt Machine Company is the proprietor of a machine-tool manufactory located in the city of Madison. Its plant consists of several factory buildings of standard design and covers six or seven city blocks. It is equipped with various kinds and types of machinery adapted for the purpose of the manufactory. A part of this machinery which the assessor valued at the sum of $301,173 was assessed by him as real estate or land improvements. The relator contends, and the circuit court held, that this machinery is personal property and…
2Cases cited9 opinions
- Fuller-Warren Co. v. HarterWisconsin Supreme Court · 1901
- Taylor v. CollinsWisconsin Supreme Court · 1881
- Frankland v. MoultonWisconsin Supreme Court · 1856
- Hersey v. Board of SupervisorsWisconsin Supreme Court · 1875
- Gunderson v. SwarthoutWisconsin Supreme Court · 1899
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3Cited by29 opinions
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- State ex rel. Northwestern Mutual Life Insurance v. WeiherWisconsin Supreme Court · 1922
- ABKA Ltd. Partnership v. Board of ReviewWisconsin Supreme Court · 1999
- Thomsen v. CullenWisconsin Supreme Court · 1928
- Premonstratensian Fathers v. Badger Mutual InsuranceWisconsin Supreme Court · 1970
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