Village of Middleton v. Lathers

The tax which formed the basis of this action was levied upon certain highway equipment owned by defendant and claimed by plaintiff to have been customarily kept in the village of Middleton and consequently taxable there. It was the conclusion of the trial court that the property was not customarily kept in the village of Middleton during the years 1929 to 1932, inclusive; that the property had no fixed location, and under the provisions of sec. 70.13, Stats., should be assessed in the district where the owner or person in charge of the property resides, which in this case was the city of…