Secs. 71.01 and 71.07 (2), Stats., provide in part as follows:
"71.01 There shall be assessed ... and paid a tax on all net income as hereafter provided, ... by every nonresident of the state, upon such income as is derived from property located or business transacted within the state."
"71.07 (2) Persons engaged in business within and without the state shall be taxed only on such income as is derived...
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