BROWN, J.
We consider that sec. 70.111 (9), Stats., requires the tractors in question to be put on the tax roll. Horse or power-drawn farm machinery is that which is dragged around by horses or power units but the language of the statute does not suggest to us that the legislature by this section also meant to exempt the pulling power, either animal or mechanical, in addition to the object drawn. The tractor does not become a part of the exempt machinery which it...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
