Douglas County Agricultural Society v. Douglas County
Wisconsin Supreme Court
Appeal from an order of the circuit court for Douglas county: A. J. Yinje, Circuit Judge. Action to quiet title. The complaint states, in substance, that plaintiff is a county agricultural society duly incorporated under the laws of this state, and as such is and has been since January 1, 1894, in possession of certain lands described, using the same exclusively for fair grounds under a lease for that purpose from the owner, expiring January 1, 1899, requiring an annual…
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Appeal from an order of the circuit court for Douglas county: A. J. Yinje, Circuit Judge. Action to quiet title. The complaint states, in substance, that plaintiff is a county agricultural society duly incorporated under the laws of this state, and as such is and has been since January 1, 1894, in possession of certain lands described, using the same exclusively for fair grounds under a lease for that purpose from the owner, expiring January 1, 1899, requiring an annual payment of one dollar and the taxes assessed on the lands to the owner as rent; that during each of such years taxes have…
1Opinion of the CourtMaRshall, J.
This action was instituted on the theory that plaintiff’s lease did not obligate it to pay any sum on account of taxes, except such as might be lawfully assessed on the leased premises, and that the property was not liable to taxation while occupied and used by plaintiff, because subd. 4, sec. 1038, Stats. 1898, exempts from taxation lands owned and used by any county agricultural society exclusively for fair grounds, and subd. 17 of the same seetion exempts from taxation land of such a corporation used exclusively for agricultural and industrial fairs and exhibitions, not exceeding eighty…
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