STATE EX REL. DANE COUNTY TITLE CO. v. BOARD OF REVIEW OF CITY OF MADISON


2 Wis.2d 51 (1957)

STATE EX REL. DANE COUNTY TITLE COMPANY, Appellant, vs. BOARD OF REVIEW OF CITY OF MADISON, Respondent.

Supreme Court of Wisconsin.

November 5, 1957.


Attorney(s) appearing for the Case

For the appellant there was a brief by Aberg, Bell, Blake & Conrad and Charles P. Seibold, all of Madison, and oral argument by Mr. William J. P. Aberg and Mr. Seibold.

For the respondent there was a brief by Harold E. Hanson, city attorney, and Henry B. Buslee, assistant city attorney, and oral argument by Mr. Buslee.


STEINLE, J.

The appellant, Dane County Title Company, contends (a) that its title records are not taxable under provisions of sec. 70.04, Stats.; (b) in the alternative, that if such title records are within the purview of sec. 70.04, they are specifically exempted as intangible property under the provision of sec. 70.112; (c) that there is no credible evidence under any reasonable view to sustain the valuation of $34,500 as determined by the assessor and confirmed...

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