129 Wis. 57 | Wis. | 1906
The law is too well settled to warrant more being said in respect thereto than to suggest that if the board of review had jurisdiction of the subject matter, by having taken the proper proceedings to justify considering the matter, of whether the assessment of property to the respondent should be increased, and if, in making the increase, it acted on evidence which in any reasonable view thereof justified
There is no question raised but what the board had jurisdiction of the subject matter of reviewing the assessment. Therefore, if it committed jurisdictional error in reaching a determination it was by acting without any credible evidence warranting the same. As we look at the record, the substance of which is fairly epitomized in the statement, it seems that the learned trial court could not have reached the result now complained of, fully appreciating the narrow scope of its proper view as before indicated. If it were not for the statement in the court’s decision that the determination of the board was not only contrary to the evidence but without jurisdiction, we could not well escape the conclusion that it was supposed that a review of the evidence and a decision in accordance with the preponderance thereof was permissible. Looking at the court’s conclusion and the evidence, it seems’ that either it did not have the latter clearly in mind when the former was pronounced, or, mistaking the law, it came to a conclusion by weighing the evidence and deterxhining the preponderance thereof,, and then made the further mistake of signing a decision prepared by counsel, consistent with the view that there was no credible evidence warranting the action of the board.
There was ample evidence to warrant the hoard in coming to the conclusion that the lumber included in the two sales made shortly before May 1, 1903, on that date was still in respondent’s possession as agent for the owners and therefore was assessable to it. We will not here recite the evidence on this point. It is sufficiently shown by the statement. If the so-called sold lumber was in respondent’s possession as agent on the 1st day of May, 1903, it was assessable to it the same as if it were then the owner. Sec. 1044, Stats. 1898. It seems quite plain that the board, regarding the law as stated, and properly believing from the evidence that respondent, May 1, 1903, was in possession of the lumber as agent, assessed the
By the Court. — The judgment is reversed, and the .cause is ■remanded with directions to affirm the decision of the board •of review.