public shall have access to such art gallery free of charge not less than three days in each week.

Telephone companies. (27) The property of all telephone companies and of persons, associations or corporations engaged in the business of transmitting messages by telephone or the renting, letting or keeping of telephones, wires, batteries or apparatus for that purpose except real estate not exclusively used in carrying on their business.

Telephone companies are taxed upon their gross earnings under the license fee system at the time and in the manner specified by section 51.35 of the statute and are exempted from the general property tax for that reason except as to "real estate not exclusively used in carrying on their business." The exemption of the personal property of a telephone company is absolute, but its real estate is taxable unless exclusively used in carrying on the telephone business. Under the decision in Gymnastic Association v. Milwaukee, 129 Wis. 429, it would seem that the renting of rooms in a telephone exchange to private parties or the use of any part of its real estate for other than telephone purposes would defeat the exemption and render the property subject to local assessment.

Cooperative, trust and guaranty companies. (28) The capital stock of mutual co-operative corporations organized under chapter 86. (31) All the property of trust or annuity corporations organized under chapter 86, except real estate owned by them.

(32) All the property of corporations organized under chapter 86 for the guaranty of title.

Orphans' home. (33) All the real and personal property of any orphan asylum or orphan's home located in the state so long as the same is actually used for such home.

Amended by Chap. 265, 1919.

This subdivision was amended by chap. 265, 1919, by striking out the word "Milwaukee" and extending the exemption to all orphan asylums and by adding "orphans' home located in the state so long as the same is actually used for such home." The effect of the amendment is to extend the exemption to all orphan asylums and orphans' homes in the state as long as used for that purpose.

Beet sugar factories. (34) All factories or plants for the manufacture and refining of beet sugar, and all property, real or personal, used in connection therewith and necessary to the prosecution of the business thereof, for five years from the second day of April, 1897, except that such real property shall be subject to special assessments for local improvements in cities and villages.

It will be observed that the exemption extended to beet sugar factories by this subdivision was limited to five years from the second day of April 1897. As that period has long since expired the property of all beet sugar factories is now taxable in the same manner and to the same extent as the property of other manufacturing concerns.

Plank and toll roads. (35) All the property of every kind actually used in operating any plank or toll road.

Real estate held in trust. (36) No real estate belonging to or held in trust for this state, exempt from taxation by the laws of this state, shall be subject to special taxes or assessments for local improvements, notwithstanding any different or inconsistent provision in any city charter.

Public parks. (37) Any and all lands owned or possessed exclusively for the public use as public parks or grounds by any city or village in this state shall hereafter be exempt from taxation. Any certificate or certificates of sale of such lands for unpaid taxes now or hereafter held by any county board may be canceled by the vote of a major part of the supervisors of such board, in the discretion of such board, and upon application therefor by a city or village having possession of such lands.

Bridge across St. Croix or Mississippi rivers. (38) So much of any bridge across the St. Croix or Mississippi rivers, together with the necessary highways and approaches thereto as lies in this state and is open to the general public for highway purposes, whether toll be charged thereon or not, owned exclusively by any county, city, village or town in this state or in the state of Minnesota, or owned jointly by any county, city, village or town, together with any other county, city, village or town in either of said states, shall be exempt from taxation.

Religious and educational corporations. (39) (a) The lands not exceeding ten acres, together with the buildings thereon, not being within the limits of any incorporated city or village, owned by corporations organized under the laws of this state for moral, religiousand educational purposes and used by them exclusively for the holding of annual encampments or assemblies, for moral, religious and educational purposes, are hereby exempted from taxation.

(b) The benefits of this subsection shall cease to be enjoyed by any such corporation if it shall at any time appear that a dividend has been declared on its stock, or that a division of profits has been made, in any manner, among all or any of its members.

(c) The maintenance on such grounds by such corporation of cottages or other structures for the use and accomodations of persons attending such encampments or assemblies shall not deprive such corporation of the exemption privilege hereby granted, but such exemptions shall not extend to buildings on such grounds owned by persons other than such corporation.

See note to subdivision 3, p. 43, supra.

Feeble-minded home. (40) All real property, not exceeding one hundred and twenty acres, and personal property of the Evangelical Lutheran Home for Feeble-Minded, located at Watertown, Wisconsin, so long as said property is actually used and occupied for a home for feeble-minded.

G. A. R halls. (41) All memorial halls owned by the Grand Army of the Republic, or soldiers' memorial associations, duly incorporated under the laws of this state without capital stock and actually occupied by a post of the Grand Army of the Republic, the Women's Relief Corps, or a camp of the Sons of Veterans, which now contain, or shall hereafter have placed therein, memorial tablets in permanent form of marble, brass, bronze, or other suitable material on which are inscribed all the known names of the enlisted men of a given town, city, or county, who died in the service during the civil war, shall be exempt from taxation, and the renting of such halls shall not cause them to be taxed, provided the income from such rentals shall be devoted exclusively to the maintenance of such halls.

Soldiers' memorial buildings. (42) All buildings erected or purchased as memorials to the soldiers, sailors and marines of Wisconsin who served the nation in the great war against Germany and its allies by any county, city, town or village acting through an association or commission incorporated without capital stock under the laws of this state maintained and controlled by commissioners or trustees appointed in accordance with the provisions of section 937e-1. Any such association or corporation may rent said buildings or portions thereof for such public purposes as it sees fit not inconsistent in accordance with the purposes for which said memorials were erected, provided that all income received from the rental of rooms or halls in such building is used in the maintenance of said building.

Created by Chap. 598, 1919.

Community houses.

(47)

All real and personal property of any

community house district organized under the provisions of sections 937f to 937s, inclusive.

Created by Chap. 430, 1919.

Forest tree plantations exempt from taxation. SECTION 28.03. The owner of any tract of land in this state who shall set apart any specific portion thereof, not exceeding forty acres, for forest culture and plant the same with timber or forest trees, not less than one thousand two hundred to the acre, shall be exempted from taxation for the period of thirty years from the time of such planting to timber or forest trees. Such exemption shall only be allowed on condition that said planted trees are kept alive and in a healthy condition. A statement or return of such plantings shall be made to the assessors when makng the annual assessment, whch returns shall be verified by the assessors and made the basis of such tax exemption. After said trees have been planted ten years, the owner may, without waiving the tax exemption, thin out the same so that not less than six hundred trees shall be left upon each acre.

Created by Chapter 263, Laws of 1917, Sections 28.04 to 28.13 following prescribe the conditions upon which the exemption is allowed and the steps necessary to secure the same. The exemption relates to trees and timber produced by cultivation only and applies to corporations and partnerships as well as to individuals. Chapter 28 of the statutes should be consulted for further details.

CHAPTER V

TAXABLE PROPERTY, HOW AND WHERE ASSESSED;
OCCUPATION TAXES

Sections 1039 to 1059, inclusive..

Real property; where assessed. SECTION 1039. All real property not expressly exempt from taxation shall be entered upon the assessment roll in the assessment district where it lies.

Where the assessment was made by the officers of a town in which the lands were not and never had been situated the deed was void and the statute of limitations did not run in its favor. Wadleigh v. Marathon Co. 59 Wis. 546. Smith vs. Sherry, 54 id. 114.

It may be unwise or even unjust to include agricultural lands within a city or village and impose upon them the additional burdens of such municipalities. But there is no remedy in the courts. The legislature is the sole judge of the matter. Washburn vs. Oshkosh, 60 Wis. 453; Slauson v. Racine, 13 id. 398; Janesville v. Markee, 18 id. 350. The only exception to the rule prescribed by this statute is in the case of the real estate of public utility companies, which is required to be assessed in connection with the franchise and other property The property of a public service corporation, like a railway, including its franchise, terminals, and real and personal property, reasonably necessary to be used and in fact used in the performance of its duties to the public is an entirety, and is not to be separated for the purpose of taxation. Minneapolis, St. P. & S. S. M. R. Co. v. Douglas County, 159 Wis. 408, 412.

Personal property; where assessed. SECTION 1040. 1. All personal property shall be assessed in the assessment district where the owner resides, except as otherwise provided. If such owners be nonresidents of the state, or foreign associations or corporations, but having an agent residing in this state in charge of such property, then the same shall be assessed in the district where such agent resides; otherwise in the district where the same is located, except as otherwise provided.

2. When personal property held by copartners, joint owners, or owners in common shall, under the foregoing provisions, be required to be assessed in the district in which such owners reside and such copartners, joint or co-owners shall not all reside in the same district, such property shall be assessed in the district in which they shall have their principal office or place of business; and, if there be no such principal office or place of business, then in the dstrict in which such property shall be located.

Where property located. 3. Merchants' goods, wares, commodities kept for sale, tools and machinery, manufacturers' stock, furniture and equipment used in any business, trade or profession, farm implements, cordwood, live stock, and farm products, excepting grain in warehouse, saw logs, timber, railroad ties, lumber and other forest products except as hereinafter provided, shall be assessed in the district where located.

Where mill is located, 4 Saw logs or timber in transit, which are to be sawed or manufactured in any mill within this state, which is owned or leased by the owner of such logs or timber or in which such logs or timber are to be sawed or manufactured by or for the owner thereof, shall be deemed located and shall be assessed in the district in which such mill may be located. Saw logs or timber shall be deemed in transit when the same are being transported either by water or rail or shall have been removed from the district in which the same shall have been cut and shall be banked, decked, piled, or otherwise temporarily placed or stored in some other district for transportation to such mill; but when such logs or timber are banked, decked, piled, or otherwise temporarily placed or stored for transportation in the district in which the same shall have been cut, they shall be deemed located and shall be assessed in such district.

Statement of logs and timber. 5. On or before the twenty-fifth day of June, 1913, and on or before the tenth day of May in each year thereafter, the owner of such logs or timber shall furnish the assessor of the district in which such mill is located and also the assessor of the district in which such logs and timber are located on the first day of May preceding, a verified statement of the amount, character and value thereof, designating the assessment district in which the same are to be sawed or manufactured. Any assessment made in accordance with such statement shall be valid and binding on the owner notwithstanding any subsequent change as to the place where the same may be sawed or manufactured. If the owner of such logs or timber shall fail or refuse to furnish the statement herein provided for or shall intentionally make a false statement, he shall be subject to the penalties prescribed by section 1056a of the statutes.

Assessed during April.

6. It shall be the duty of the assessor of the assessment district in which any saw logs, timber, railroad ties, or telegraph poles owned by nonresidents may be located to ascertain at any time during the month of April in each year the amount of such property in his assessment district, by actual view as far as practicable, fix the value of said property, and assess the same to said owners as other personal property is valued and assessed.

Different districts. 7. As between school districts, the location of personal property for taxation shall be determined by the same rules as between assessment districts; provided, that whenever the