The Kenosha telegraph. [volume] (Kenosha, Wis.) 1860-1888, 1867-02-07
The Assessment Question,

ments of thorough revision. Our Tax laws
are mass of heterogeneous provisions, pro
lix, without Oystem, and devoid of unifor.
nifty.
ANY scheme to revise and simplify them
should be adopted after the most careful
study, comparison of views, and mature de-
liberation.
The grievous and unequal bearing Of our
State Tax Laws, may be traced in part, to
the following causes:
1st. The dependence of all officers engag-
ed in the assessment and collection of taxes
upon small constituency for election.
I'd. The minute subdivision of districts
and the consequent multiplication of reve-
nue. officials.
Sd. The practical inutility of the SO called
Equalization Boards" as at present const i
tuted.
4, The length of time allowed to elapse
between assessment and collection.
5. Imperfect and inefficient provision 70
of these upon the tax payer, insteadIof tn
constituency of the official making the er
ror.
g. The special exemption charters, and
prerogatives granted to cities, towns and
school districts, destructive of all equality
of assessment
Each town and ward is anxious to have
ts assessment less than any other town or
ward in the county. In order to accom-
plish this, assessors are elected for the ex
press purpose, who will cut down and reduce
the relative valuation of property, and the
result is general scramble, prolific of COM
binations trades, and log-rolling, on the
part of Boards of assessors, and Boards of
Equalization, gross and palpabe under
valuation Of property, and the exemption
from taxation of large receipts and income
which should share in contributing to the
public revenue.
Few are aware of the number of persons
who have to do with our taxes, as now as
sessed. Let US see how it is with one town;
Three assessors; one town clerk three su
pervisors; in all eight,-to say nothing Of
collectors OF special taxes. Multiply this
product by eight, the number of towns in
Kenosha County, and add the number en-.
gagged in the business in the city,-four, the
clerk of the board, and county treasurer.
and we have total of seventy-one persons
engaged in making uniform assessment
for the county.
Under such a multiform administration
is it any wonder that it costs nine per cent.
of the amount collected, to realize the mon
ey necessary for the support of the govern
ment, that it makes an apparent necessity
for boards Of equalization, and that the
equalization thus effected only serves to
make confusion worse COMPOUNDED.
The assessment is nominally made in
June. Collection does not commence until
about the first day of December. Much
personal tax is lost by this delay, and no
corresponding benefit accrues in conse-
quence.
If an officer neglects to correct the nu
merous errors inseperable from the passing
of the lists through such a multiplicity of
hands, whether made by himself or his pred
ecessors in office the official suffers nothing,
nor does the municipality, but the innocent
taxpayer is made to pay interest and costs
till such time as they see fit to abate the er
ror, and make new assessment of the tax.
and for this purpose, five years time is
granted them, and unless the party appeal
to the courts, he may be compelled to wait
their pleasure.
Red tape is commodity not entirely I'M
known, to officers having charge of tax lists
In this respect tax payers, particularly nom
resident tax payers, have no rights, (which
they are bound to respact.'
To add to the inevitable chaos which as
sessments thus made for a series of years
is sure to produce, each city and village
has Its charter; its special assessments; its
exclusive privileges. Rail roads, Banks
and other corporations are exempted in part
from taxation, and the lands and property of |
some corporations have been entirely relieved |
from taxation for series of years: the |
number OF such exemptions increases every
year, until 81 airing inequality is the re- |
suit.
No revisit on of the Tax laws, that does
not lav the axe at the root of thesa ay;Io |
VIII meet the demands of the enlightened
tax payers of Wiscon sin. What they want
is equality and uniformity of taxation
the same system operative in all parts of
The State. concise, compact and simple in
form, the administration confided to a few
hands, and these held responsible, for its
proper and equitable working. 3D."