139 Wis. 132 | Wis. | 1909
The facts are not in dispute respecting the reputed qualities of ginseng for medicinal purposes and the general characteristics of the plants. It appears that they consist of roots, with a growth of leaves forming a top to the plant, and that the roots are the marketable and valuable part. The roots require from seven to fifteen years to mature and fit them for the market. The plants yield no annual crop except seeds, which are produced annually after the third year, but have no market value in the present state of the ginseng industry. A growing plant, in view of its characteristics and the long time required for its maturity, is not to be classed with emblements or chattels produced from the soil, as are .common grains, vegetables, and similar products which are harvested annually. Simanek v. Nemetz, 120 Wis. 42, 97 N. W. 508; Webster v. Zielly, 52 Barb. 482. The growing plants are therefore not to be classed as personal property for the purpose of taxation under the statutes prescribing what personal property is to be taxed.
It is contended that the court erred in holding that growing plants, while unsevered from the soil, pertain, for the purpose of taxation, to the realty, and that they are not exempted in the law as a growing crop under subd. 11, sec. 1038, Stats. ' (1898). The trial court properly restricted its determina■tion under the issues to the question of whether or not a bed ■of growing ginseng should be exempt from taxation as a growing crop. This question involves interpretation of the provision of the above-mentioned statute. The subdivision ex-
We find that the assessed valuation of the land with the ginseng, found by the circuit court, is abundantly supported by the evidence, and we therefore cannot disturb its finding.
By the Court. — Judgment affirmed.