Mineral Point tribune. [volume] (Mineral Point, Wis.) 1854-1858, 1856-02-19
Gnmm Il nifati0ms.
For the Tribune
OUR ASSESSMENT LAWS AGAIN.

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need of amendment in our laws relative to the
assessment of taxes, sad that he had given the
law his attention. and that it seemed to him to be
altogether as it should be-explicit equal, and
fitted to be satisfactory. The mlschiefs COM
planned of, he believed were all attributable TO
the want of faitlfulness on the part of Assessors
They uniformly and ayowedly did not set down
peoples property, real and personal at its full
value, as by law required, but made large de-
duction there;icm, estimating instead, at the
rate of one third, one fourth, or one fifth ac-
cordIng to their caprice. He saw no remedy for
this looseness in practice but the check already
provided by law, to wit: the power OF eqnalls-
ing the rates of assessment given to the County
Board; and ia the matter of the State tax, to
the State officers having the apportionment of it
in charge.
Now there are two reasons why this check
upon the caprice of assessors fails of being
effectual. In the first place its application is
only partial. Much the largest part of the taxes
paid III this town is paid by the owners of
property in this village. But they are held to
be outside of the scope of the rule of equalza-
ton they not allowed to share the benefit
OF it. This year the owners Of country property
had their assessments reduced ten per cent, to
make the burden of taxation to bear justly upon
all parts of the county. The owners of village
property not permitted to have their assess
ments (nade by the officer, after the same
rule of estimating) reduced at all. Where is
the efficacy of guard against caprice which
works in this way =?
Again, these boards of equalisers look upon
the case when presented to them, of necessity,
from far off point of view. They cannot do
otherwise than make a loose Judgment about the
state and value of property (even Of real pro-
perty-mueh more of personally lying so far away
from their homes
Does any one doubt the fact that, practically,
the laying GA of taxes to greater or less amount
is each year matter of caprice with each asses
sor? Let him look into it, and he will see that
in every part Of the State there is a usage, OPP
Grating lis Higher Law debating to the
assessor that he must estimate property at a rate
much reduced below its price-curreut value
This usage (whatever the requirements Of his
oath of office may be) he may not Violate But
what that reduced rate shall be is not determined
Here is where the looseness is.
Nor is 1t a theoretical looseness merely. 1t
practically abolishes the privilege of the citizen
30 $ swear down the assessors estimate of what
he is worth. If he finds fault with the figures
of the assessor, he can only alter them by max
ing oath that they above the full value of
his estate, real or personal, as the case may be.
Now nobody's property is assessed at lis full
value, it is evident that there is all that range
given to the assessor-from one fifteenth or one
] - Il i
personal spite, in any individual case if he have
any, without there being any power in the citi-
zen TO prevent it. The officer may do great in
1 lustice-he may impose burden of tax, rela-
lively hugely unequal, upon whatsoever are not
his favorites and there is no remedy. Is this
state of things which should be allowed
This only be remedied in one of two
ways: either by bringing it about that property
shall universally be assessed at its full value
and nothing less; or establishing the rate of re-
duction, and making the privilege OF 4" swearing
down" effectual with reference to it.
/ There be no doubt that our laws at pre-
sent contemplate the appraisal of property by
the assessor at its full price-current value, since
1t Is only IN this way of interpreting them that
the phrase, full cash value" can have any def
mite meaning. This bel. so, it is a serious con-
sderation, that in requiring our officers to con-
! form to usage, make it necessary for them to
4 violate their oaths. The unlawful practice can
only be kept up by changing the assessor, and
yearly eiectiGg raw hand, who, among the
many perplexities which trouble his mind a.
the outset shall fail to notice that it is put upon
him to determine the practice of his predeces-
sors wrong, and to obey the requirements Of his
oath and not any unlawful usage. 1t is indeed
a serious thing if, by the universally accepted
4 practice, we are forever to exclude from the
office of assessor all our conscientious men. Not
to dwell upon the unseemliness of the sight now
I presented, of tax payers hanging upon the steps
1 of assessors beseechingly; and, it may be, in
the hope of throwing dust in their eyes, under
4 the consciousness that he by virtue of the range
/ of caprice which usage allows him, has them in
/ his power. Indeed it has come to il in thisxil-
lage, that not only have assessors been addressed
with persuasive Influences but they have been
Enthusiastically menaced with personal violence,
I for daring to do their duty faithfully.
1t is shame that our law makers allow n
usage to prevail which puts such power in the
hands of assessors-such absolute power, it Is
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of swearing down" be made effectual Let
the total yalua ions upon peoples property, real
or personal, be published openly In the news
papers OF the county, at the peoples expense,
together with the usual notice to swear Put
that much additional check upon the assessor
+ Let Us nip this one-man power which is among
Us, now that it is in the bud, and at the same
time relieve the office of assessor of its present
odium--as 1t We're hangmans. Will some of
your correspondents pursue this topic and IN
form your readers of the methods pursued in
other States touching these matters. Particu-
larry, let have the law as it is in Iowa. and
as 1t IS In Ohio. VIII not our representative in
! the State Senate look into this matter?
t X
The writer has been told that in adjoining town,
some few years back, rgidy scrupGious did
violate and made his apprasa for tax purposes