Kuehn v. City of Antigo
Wisconsin Supreme Court
Appeal from a judgment of the circuit court for Langlade county: Chas. M. Webb, Judge. This is an action to set aside an assessment of plaintiff’s real estate, on the ground that the assessment is illegal and void because it includes the value of a crop of ginseng growing on the land, and to restrain the collection, or the attempted collection, of taxes on this land on the alleged excessive assessment.
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Appeal from a judgment of the circuit court for Langlade county: Chas. M. Webb, Judge. This is an action to set aside an assessment of plaintiff’s real estate, on the ground that the assessment is illegal and void because it includes the value of a crop of ginseng growing on the land, and to restrain the collection, or the attempted collection, of taxes on this land on the alleged excessive assessment. Plaintiff is the owner of three fourths of an acre of land within the limits of the defendant city. On this land plaintiff has buildings, improvements, and a ginseng bed. It is admitted that…
1Opinion of the CourtSiebeckee, J.
The facts are not in dispute respecting the reputed qualities of ginseng for medicinal purposes and the general characteristics of the plants. It appears that they consist of roots, with a growth of leaves forming a top to the plant, and that the roots are the marketable and valuable part. The roots require from seven to fifteen years to mature and fit them for the market. The plants yield no annual crop except seeds, which are produced annually after the third year, but have no market value in the present state of the ginseng industry. A growing plant, in view of its characteristics and the…
2Cases cited3 opinions
- Miller v. County of KernCalifornia Supreme Court · 1902
- Webster v. ZiellyNew York Supreme Court · 1866
- Simanek v. NemetzWisconsin Supreme Court · 1903
3Cited by2 opinions
- Miethke v. Pierce CountyWashington Supreme Court · 1933
- Nunes Turfgrass, Inc. v. County of KernCalifornia Court of Appeal · 1980