FAIRCHILD, J.
The assessors were called upon to determine the true cash value of patented machines which are not for sale.
Is a comparable, similar machine bought and sold? State ex rel. I. B. M. Corp. v. Board of Review (1939), 231 Wis. 303, 314, 285 N. W. 784. The record discloses that American Can Company also produces machines which fill cartons of milk and operate at comparable rates. They can be bought or rented. They do not, however, form a flat...
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