State ex rel. Heyl v. Hinkel
Wisconsin Supreme Court
Abpeals from judgments of the circuit court for Milwaukee county: W. J. Turnee, Circuit Judge. Certiorari to review the action of the board of review in confirming an assessment against the holders of certain bonds of the Pabst Brewing Company.
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Abpeals from judgments of the circuit court for Milwaukee county: W. J. Turnee, Circuit Judge. Certiorari to review the action of the board of review in confirming an assessment against the holders of certain bonds of the Pabst Brewing Company. The facts appearing, without dispute, before the board of review were that each of the relators was a holder of certain such bonds, assessed at a value of about sixty per cent, of their face; that the Pabst Company had outstanding about $3,400,000 face value of such bonds secured by a mortgage or trust deed covering a large amount of taxed real estate,…
1Opinion of the Court
The following opinion was filed February 16, 1909:,
Dodge, J.
The statute, upon which the rights of the parties depend, is ch. 378, Laws of 1903, of which the material part of sec. 2 is as follows:
“Whenever taxable real estate shall be subject to mortgage-such mortgage [and the indebtedness secured thereby] for the purposes of taxation shall be deemed an interest in such real estate and shall be assessed and taxed as such interest in the assessment district in which such real estate is located,, and not otherwise. ...”
*43The contention of the respondents, adopted by the circuit court, is that no…
2Cases cited7 opinions
- Chicago & Northwestern Railway Co. v. StateWisconsin Supreme Court · 1906
- State ex rel. Cook v. HouserWisconsin Supreme Court · 1904
- Allen v. AllenWisconsin Supreme Court · 1902
- Duluth, South Shore & Atlantic Railway Co. v. Douglas CountyWisconsin Supreme Court · 1899
- Kingsley v. City of MerrillWisconsin Supreme Court · 1904
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Cash Crops Co-Operative v. Minnesota Valley Canning Co.Wisconsin Supreme Court · 1950
- Board of Commissioners v. MurraySupreme Court of Colorado · 1922
- Aberg v. MoeWisconsin Supreme Court · 1929