104 Wis. 429 | Wis. | 1899
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 acres.
The question turns on the meaning of the word “ owner ” and the words “ property of ” used in the exemption statutes referred to. That is ruled by the recent decision of this court in Katzer v Milwaukee, ante, p. 16. The question there involved the meaning of the word “ owner ” in subd. 3 of the
By the Court.— So ordered.