124 Wis. 271 | Wis. | 1905
The logs were assessable in the city of Ash-land, if on the 1st day of May, 1903, it was the purpose of the owner to have them sawed at some mill in that city, otherwise they were assessable in the town of Sanborn where they were located. Sec. 1040, Stats. 1898, states that unmistakably in these words:
“Manufacturers’ stock . . . shall be assessed in the district where located. Saw logs and timber which are to be sawed or manufactured in any mill within this state which is owned or leased by the owner of such logs or timber or in which such logs or timber are to be sawed or manufactured by or for the owner thereof shall be assessed as manufacturers’ stock in the district where such mill may be located. . . . No change of location or sale of any personal property after the first day of May in any year shall affect the assessment made in such year.”
The logs were manufacturers’ stock. The principal place of business of the owner in this state was in the town of San-born, in Ashland county. The logs were to be manufactured in this state. Their location on the 1st day of May, 1903, in such town fixed their siius for taxation for such year, unless the same was other than such town by reason of a formed purpose existing on such day to saw them at a mill determined upon elsewhere. No condition created after that day enters into the question of where the property was taxable.
It' seems probable from tbe record tbat tbe learned trial court did not appreciate tbe principle last discussed, and supposed tbat it was permissible for it to reverse tbe decision of tbe boarS. if merely found to be contrary to tbe clear preponderance of tbe evidence. So recently as tbe time of tbe presentation here of tbe case last cited able counsel insisted tbat such was tbe trend of tbe late decisions of this court. Tbat such was a mistaken and moreover a baseless view of such decisions, we took considerable pains to demonstrate, to tbe end tbat tbe danger might be avoided or removed, if any such danger existed, of tbe trial judge being misled thereby. In tbe record before us tbe learned judge in reversing tbe decision of tbe board used language appropriate to a conclusion tbat it was against the clear preponderance of tbe evidence,, instead of tbat it was wholly unsupported by tbe evidence.
Now on tbe subject of whether on tbe 1st day of May, 1903, tbe owner of tbe logs purposed having them manufactured in the city of Ashland, tbe circumstances very strongly support tbe determination of tbe assessor. It was clearly-shown tbat tbe difficulties in tbe way of transferring tbe logs to tbe owner’s mill in tbe town from where they were located were so great tbat it was highly improbable tbat any such pur
On the question of whether error was committed in reversing the decision of the board as to the valuation of the logs there seems to be less difficulty than as to the one already discussed. As we have already intimated, the learned court seems not to have fully appreciated that only such a departure from the evidence on the part of the board as, under rules governing the subject, constitutes jurisdictional error, was fatal to its decision. Prima facie, as we have seen, the valuation of tbe logs made by the assessor was right. No evidence was produced before the board that the logs on the average were not worth $10 per M. The evidence rather tended to cor-
From the foregoing it follows that the judgment upon the appeal of the plaintiff, the J. 8. Stearns Lumber Company, must be affirmed, and upon the appeal of the city clerk of the city of Ashland it must be reversed, and the cause remanded with directions to enter judgment affirming the decision of the board of review, with costs in favor of such clerk.
By the Court. — So ordered.