Town of Albion v. Trask

It is conceded that the turkey poults were less than six months old when the assessment in question was made and that the brooder houses or coops were mounted on skids so as to be movable from one location to another. The determination of the issues raised in relation to that property depends upon the proper interpretation of pars, (a), (f), and (g) of sec. 70.11 (12), Stats., as to property exempt from taxation. So far as here material sec. 70.11 reads:

“The property in this section described is exempt from taxation, to wit: . . .

“(12) (a) The tools of a mechanic kept and used in his trade…