State ex rel. International Business Machines Corp. v. Board of Review

This controversy concerns the corrrectness of an assessment of certain personal property belonging to the plaintiff which was located in the city of Fond du Lac on May 1, 1938. The property consisted of electrical tabulating machines which had theretofore been leased to Fred Rueping Leather Company and to the First Fond du Lac National Bank. It was assessed by the assessor at $42,000. The plaintiff thought the valuation of its property too high and therefore challenged the assessment before the Board of Review. Sec. 70.47 (2), Stats. At the hearings before the board, the plaintiff adduced…