Wood County reporter. [volume] (Grand Rapids [i.e. Wisconsin Rapids], Wis.) 1857-1923, 1913-10-30

on the claim Of the Consolidated
Water Power & Paper Co, for rebate
OF taxes claimed because Of illegal
assessment On widening Oak street.
stating that he had carefully exam
ined the claim and as the matter
is now in litigation and an appeal
about to be taken to the supreme
court, on a question involving this
same assessment, recommending that
the claim be denied.
On motion the report was adopted.
City Attorney Hambrecht made the
following report which was on mo-
ton accepted.
To the Honorable Mayor and Com
mon Council of the City of Grand
Rapids. Wisconsin.
Gentlemen:
Concerning the request of F. Mae
Kinnon Mfg. Co. for adjustment OF
taxes alleged to have been paid
twice, for the year 1912, will say
that l have made a careful examina-
ton of the tax roll wherein the
property Of the F. MacKinnon Mfg
Co. was assessed, from which ex-
animation 7 find the following en-
tries, towit:
Real Estate.
Name of owner: MacKinnon Mfg.
Co.
Description of property: Lot in
SEA SEA described in Vol %, of
Deeds, page 165, Wood Co Section
Z, township %, range &.
Value, exclusive of improve
mentS-- Isl 900
improvements. =. .. =. =. =. $500
Total. =. 81 800
| State, County, County School
and City, Village and Town
Iet<ACo' LOT Rfp
Sewer District tax. :. e. =. Is 80
Total amount of tax. =. :. pol 90
Personal Property-Wagon Factory
Name Of owner: F. MacKinnon
Mfg. Co. Wagon Factory. Valuation,
$500. Total amount, $500 Total
amount of personal property tax on
above, $l845O.
Personal Property.
Name of owner; F. MacKinnon
Mfg. Co.
Valuation:
z horses. =. :. >. IS 300
| wagons. e. .. :. LOO
Merchants stock, manufacture
ers' stock. =. :. :. =. 5000
Logs and timber not manu-
factnrers' stock. 500
Factory tools and machinery 10000
Buildings on leased ground. 5000
Total amount of personal property
tax on above, $612.54.
In addition to this / consulted
with the assessor and examined the
premises effected, personally, from
which consultation and examination
l find that the personal property
(wagon factory valued at $E50OI00 OF
which a tax OF $184l50 was paid, is
identically the same property as as
sessed with the real estate as I'm
provements" $6y50O.00, which added
to the real estate amounted to
$7,500.0O, total taxes paid thereon,
being $184 90
l find that in this double ASSESS
ment of the same property, the F.
Aackinnon Mfg. Co. have paid take!
twice on the wagon factory which
was first assessed as Improve
ments" and later separately as E'Wag
on Factory as above indicated
said company having paid the city
$1S4y50 in excess of the property
PAOp|14N cbSSSSoSu " Iut1Lu, III ULlS1
words, this same sum was paid twice
on the same property, except that
under Improvements" the assess
ment was $6,500.O0 and under "Wag-
on Factory was $4,000 1 cannot
account for this discrepancy. At
least return On the taxes of So
10000 and perhaps on $7,5O000 is
due L. MacKinnon Mfg, Co.
You will note that the said F.
MacKinnon Mfg. Co. paid personal
property tax in addition to all of the
foregoing, in the sum of S612.54 as
above indicated.
Under the circumstances wherein
the same identical property, was tax
ed twice, it is my opinion, that
the amount so collected by the city,
should in equity be returned to the
f. MacKinnon Mfg. Co. Legally l
doubt whether or not the said Com
pany could recover the same at a
suit at law. l will submit the mat
ter in its entirety to the sound
Judgment Of the common council.
Respectfully submitted this 18th day
/ of October, A D. 1913, at the City
| of Grand Rapids, Wood County, Wis