State ex rel. Althen v. Klein
Wisconsin Supreme Court
Appeal from a judgment of the circuit court for Manito-woc county: Michael KiewaN, Circuit Judge. In the year 1911 the assessor of the city of Two Rivers placed a valuation of $163,500 on the personal property of the Hamilton Manufacturing Company. That company appeared before the board of review and objected to the assessment as being excessive and offered some testimony which it claims tended to sustain its contention.
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Appeal from a judgment of the circuit court for Manito-woc county: Michael KiewaN, Circuit Judge. In the year 1911 the assessor of the city of Two Rivers placed a valuation of $163,500 on the personal property of the Hamilton Manufacturing Company. That company appeared before the board of review and objected to the assessment as being excessive and offered some testimony which it claims tended to sustain its contention. The board of review, deeming such evidence sufficient to warrant a reduction of the assessor’s valuation, did in fact reduce it in the sum of $20,000. The plaintiff, who was…
1Opinion of the CourtBarnes, J.
The board of review could5not change the assessor’s valuation without evidence. State ex rel. Davis & Starr L. Co. v. Pors, 107 Wis. 420, 430, 83 N. W. 706; State ex rel. Giroux v. Lien, 108 Wis. 316, 84 N. W. 422; State ex rel. J. S. Stearns L. Co. v. Fisher, 124 Wis. 271, 102 N. W. 566.
If in any reasonable view of it the evidence taken furnished a substantial basis for the action of the board in making the change, and there is nothing to show that it acted arbitrarily or dishonestly, its decision will not be interfered with by the courts. State ex rel. N. C. Foster L. Co. v. Williams, 123…
2Cases cited9 opinions
- State ex rel. City of Augusta v. LosbyWisconsin Supreme Court · 1902
- State ex rel. Davis & Starr Lumber Co. v. PorsWisconsin Supreme Court · 1900
- State ex rel. N. C. Foster Lumber Co. v. WilliamsWisconsin Supreme Court · 1904
- State ex rel. Vilas v. WhartonWisconsin Supreme Court · 1903
- State ex rel. Miller v. ThompsonWisconsin Supreme Court · 1912
4 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- State ex rel. International Business Machines Corp. v. Board of ReviewWisconsin Supreme Court · 1939
- General Accident Fire & Life Assurance Corp. v. Industrial CommissionWisconsin Supreme Court · 1937
- State ex rel. Kimberly-Clark Co. v. WilliamsWisconsin Supreme Court · 1915
- State ex rel. Collins v. BrownWisconsin Supreme Court · 1937
- State ex rel. Howe v. LeeWisconsin Supreme Court · 1920
6 more not listed; retrieve them via the Exa API.