New Dells Lumber Co. v. Wisconsin Tax Commission

The following opinion was filed July 22, 1930 :

Rosenberry, C. J.

We shall follow the same general method of treatment in this case that was followed in the Northwestern Lumber Co. v. Wisconsin Tax Commission Case above referred to.

Stumpage Values.

In this case the same situation is presented as was disclosed in the John S. Owen Lumber Co. v. Wisconsin Tax Commission Case (ante, p. 391, 231 N. W. 872, 233 N. W. 96). Depletion was taken in the years prior to January 1, 1916, at a rate higher than the average value of the timber found by the commission. The problem in this case is to discover the…