Grant County herald. [volume] (Lancaster, Wis.) 1850-1968, 1858-07-24
THE ASSESSMENT LAW.

1
A.
! It is not necessary to say of this law,
that it contains imperfections. The posi-
bility of such a law, perfect in all its parts,
in practical application, has long since
been giset UP in the oldest States of the
Union. But with admitted imperfections,
it is, manifestly vast improvement on the
old law. It's object is to equalize the bur
thens of taxation, by listing of all the
property, real and personal in the State !;
and having the value of all PROPERTY ascer-
tanned, to tax it all alike. Under
the old law, it is notorious that real estate
paid full four-ffths Of all the taxes, leav-
ling personal property, moneys, credits,
etc, nearly equal in amount to the real
estate, to pay but cne-fifth. In this way
the farmers paid, in proportion to monied
men, in the proportion of four to one. In
fact in many towns, personal property was
not taxed at all, real estate bore the whole
burdeh.
In the result sought, then, it can matter
but little to farmers and others that they
are called upon to list their horses, cattle;
ETC., since the effects of doing so is to d.
minish taxes on the real estate. If they
pay six-pence tax on horse that has hith.
erto escaped taxation, II ls just that much
taken from the tax on the farm. But in
effect the benefit will be largely greater,
for while they list their personal effects,
usually but small item, the same law
compels every monied man in the State to
list bis entire capital for taxation. This
capital which has hitherto escaped, will be
at least equal, if honestly recorded, to one
third, if not one-half, the entire taxable
property of the Stats, as hitherto assessed.
Hence this listing of property will prove
reduction oftaxes on real estate, and an in
crease on money and capital. Farmers
and mechanics will pay less, and capitalists
more than formerly. In other words the
burden is more completely equalized, and
to the benefit of productive labor and in
1ustry.
1t is true this law is new in Wisconsin.
Men do not like to have a formidable look
ing blank handed to them, with request to
swear to the value of their possessions. This
is very natural, and, when fist done, Civ ss
rise to complaints. But the purpose and
object is clearly benefit. Under just
such law; the valuation of property in a
ingle year in Ohio, increased from $l4O,-
100000 to $49O,O0O,OOO. Taxes, which
had been mills, were diminished to -
1t was there, at first made party ques-
ton, bat the people sustained the law, and
lit has remained during the last twelve
years; its results fully vindicatlhg Its JUS
tice and equity.
But the greatest objection, perhaps, to
the law, arises from the form of the oath,
which the Secretary of State has annexed
to his blanks forms. This is absolute, un-
qualified and nconditional--sucha an oath
as to value of ones property, as an honest
man cannot take. But this form of an
oath, is no psrt Of the law. 1t was prob
ably drawn up to give offence, and to make
political capital. An oath according to
the best Of the knowledge and belief of
the party, is equally as legal and effect
i've; and is the form which common sense
required should have been used. Hence
the form of the oath is no objection to the
law.
But if serious defects exist III any pro-
vision, they can be readily rectifed hereaf-
ter. The enactment is the joint product Of
the labor OF the Representatives of both
political parties. Both are equally com
mitted to its provisions. Both sought
common end-to equaize taxation, and
reduce the burthen upon the labor and in
dustry of tho State. Any defects in its
|practical working may very easily be mod
fled, and after ten years experience, the
public sentiment of the State will not al
low its repeal.
| We have deemed it bit proper to say
thus much at this time Of this, just at pres
emf, much abused law. 1t is the first time
for years, that our Legislature could agree
upon an assessment act; though all parties
have always admitted that new law
ought 70 be passed, and that the old one
was grossly partial and oppressive. If not
perfect, it is the best that conflicting opin-
ions among members would admit Of last
session. It most certainly ought not to be
condemned without a fair trial; nor should
objections to form overcome the benefits
of substance Madison Journal.
RUST IN NHEAT.-We hear the most
Ediscouraging reports from the surrounding
country, of the rust in wheat. It is re-
ported in many localities that wheat will