Mitchell v. City of Horicon

We consider that sec. 70.111 (9), Stats., requires the tractors in question to be put on the tax roll Horse or power-drawn farm machinery is that which is dragged around by horses or power units but the language of the statute does not suggest to us that the legislature by this section also meant to exempt the pulling power, either animal or mechanical, in addition to the object drawn. The tractor does not become a part of the exempt machinery which it draws any more than the horse does. Appellants contend that the tractor which moves by its own power falls within the description of a…