State ex rel. Bloch Bros. Co. v. Tiesberg
| Decision Date | 18 June 1928 |
| Parties | STATE EX REL. BLOCH BROS. CO. v. TIESBERG, CLERK. |
| Court | Wisconsin Supreme Court |
OPINION TEXT STARTS HERE
Appeal from a judgment of the Circuit Court for Rock County; George Grimm, Circuit Judge.
Action by the State, on the relation of Bloch Bros. Company, against Alfred Tiesberg, as Clerk of the 1927 Board of Review for the City of Edgerton, and as City Clerk. From a judgment confirming the action of the Board of Review, the relator appeals. Reversed, and cause remanded.--[By Editorial Staff.]
Action begun September 24, 1927; judgment entered February 20, 1928. From a judgment confirming the action of the board of review of the city of Edgerton, Wis., the relator appeals.Olin & Butler, of Madison (B. H. Stebbins, of Madison, of counsel), for appellant.
George W. Blanchard, City Atty., of Edgerton (Stanley W. Slagg, of Edgerton, of counsel), for respondents.
The question presented here arises upon the following state of facts: Prior to May, 1925, Bloch Bros. Company, a Wisconsin corporation, owned six warehouses in Edgerton, and leased all or portions of others in Edgerton and Stoughton. Prior to that date, the Wisconsin corporation stored tobacco in these warehouses, and processed and stemmed it. In May, 1925, the present Delaware Corporation, Bloch Bros. Company, was organized, and about the same time the Tobacco Warehouse Corporation, also a Delaware corporation, was organized, in order to furnish a suitable method of financing the largely increased volume of business. The Warehouse Corporation purchased the warehouses and leased from the Wisconsin corporation, together with machinery and equipment, for $82,420.86; the price being based upon an appraisal by the American Appraisal Company. It then engaged in the business of storing tobacco for Bloch Bros. Company and others, issuing negotiable warehouse receipts therefor, which are used by Bloch Bros. Company as collateral for bank loans. Bloch Bros. Company, the Delaware corporation, purchased for cash the tobacco, automobiles, and facilities of the Wisconsin company. Later, all of the debts of the Wisconsin corporation, Bloch Bros. Company, were paid, its assets liquidated, and it was dissolved.
The present Delaware corporation, Bloch Bros. Company, rents from the Tobacco Warehouse Corporation for $250 per month the warehouse in Edgerton used for the processing of tobacco, and made an agreement with the warehouse corporation whereby the latter obligated itself to furnish whatever space might be required for the storage of the tobacco of Bloch Bros. Company, at the rate of four cents per month per case or bale, and one cent per month per bundle of tobacco. These rates enabled it to do a profitable business. It has also furnished warehouse facilities to others; its main business being, however, the storage of tobacco for Bloch Bros. Company.
The assessor of the city of Edgerton placed on the assessment roll 2,541,001 pounds of Connecticut and Ohio tobacco belonging to Bloch Bros. Company, which was on May 1, 1927, in storage in the original packages in which it had been received at the warehouses of the Tobacco Warehouse Corporation in the city of Edgerton. Bloch Bros. Company also had 2,962,257 pounds of tobacco, of which 1,007,192 pounds was Wisconsin tobacco in the original packages, and the rest Wisconsin and foreign tobacco that had been processed, and thus was not in the original packages, all stored in the warehouses of the Tobacco Warehouse Corporation.
No question is raised here as to the validity of the assessment of the Wisconsin tobacco or any of the processed tobacco. There was a hearing before the board of review. The entire assessment, including the 2,541,001 pounds of Connecticut and Ohio tobacco in the original packages, was affirmed by the board of review.
The statutes applicable are as follows:
Section 70.07: “Taxes shall be levied upon all property in this state except such as is exempted therefrom.”
Section 70.09 defines personal property and includes: “All goods, wares, merchandise, chattels, and effects, of any nature or description, having any real or marketable value, and not included in the term ‘real property,’ as” defined in section 70.08.
Section 70.13 prescribes where personal property shall be assessed: * * *”
Section 70.16 relates to leaf tobacco: “Leaf tobacco, whether in the hands of the grower or dealer, shall be listed and valued by the assessor of the assessment district where the same is located on May first of the year in which the assessment is to be made, and no tobacco then located in this state shall be considered in transit unless it has actually been started on its...
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...laws. Thus the state would lose, not only the tax, but its citizens would lose the resulting benefits.” State ex rel. Bloch Bros. v. Tiesberg (Wis.) 220 N. W. 217, 218, 219. This purpose to limit the application of this exemption statute to goods shipped from without the boundaries of the s......
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