The Kenosha telegraph. [volume] (Kenosha, Wis.) 1860-1888, 1867-02-14
The Assessment Question,
EDTToRs

thetax laws, and their administrationhand
topoist out some bf tie reanltso hspres,.
|sht pernicions manner of assessment and
doNection.E ISL IS n
This ISfelt imperatively called upon. to,
do, from the evident disposition in many
quarters to be content with a codifcation of
the present cumbrous and unwieldy statutes
on this subject, retaining most, if not all of
the peculiar features which have tended to
produce the present decentralization, making
no improvement as the result of past expe-
Iri 4fco, or change for the better, save, in the
omission here and there of a superhuous
word or paragraph, or the dropping of an
unnecessary, or useless requirement.
If this is all that is accomplished by the
Commission, very little will have been
gained, as such codifcation might have
been made and published in the form of
Digest by any one skillful enough to sep
arate the wheat from the chaff
But let us hope that no such ignoble work
as this will be rendered by the Commission,
or accepted by the Legislature. 1t were
far better to postpone the subject for one
year, than having attempted the task of
correction, thus to fail
l know it will be expected of me- after
raising objections to the present methods, or
their continuance in an abbreviated form, that
| should indicate ga more excellent way"
This if done, would be certain to elicit opposi
ton, indeed, the details of any new plan that
might be suggested would probably lead tc
longer discussion than would be convenient
or profitable; nevertheless, as the objects and
subjects of taxation are with few exceptions
concisely stated and described in the pres
ent law, and the objections lie mainly to the
provisions for assessment and collection, al
the risk of appearing to invite criticism, anG
promising that there is obviously more thar
one way of accomplishing the desired reform
| will suggest s.t.... ~.
1st That an Officer of the State Govern.
ment, (say the Secretary of State, or Bank
Comptroller, whose duties are not now very
onerous,) be req uired to oversee, and have
general charge of the business of assessment
and collection throughout the state,-that
he be charged with the making of all neces-
sary rules and regulations which are rem
dered necessary by the law, or which the
text shall fail to make cIear-and that he
be required to report to the Legislature an
nually, all matters of interest in his depart
ment.
I'd. That in each of the counties of the
State an assessor be appointed or elected, in
whom shall be vested the power of appoint
ing Deputies or sub assessors, for convenient
districts or assistants for their full districts,
as should most facilitate the making of a
county assessment, each assessor to be held
accountable for the correct description of all
lands and personal property in his county !;
and under the direction of the State Officer,
as to proper valuation, and form of making
returns these by correspondence with
each other, and with the chief officer, would
avoid the great disparity in valuation in diff
terent counties so justly complained of, and
would render Boards of equalization unnec-
essary.
Sd. That the County Treasurer be the
collector, OF taxes, not in pa TT as now, or in
conjunction with the Town Treasurer aud
Sheriff, as proposed by the majority of the
Commission and that under suitable regu-
lations he have the power to make the Town
Treasurer, or other persons, his deputies, SO
that collection may be made in large dis
trict as speedily as in a small one, making
the county treasurer solely responsible for
the proper collection of the taxes.
4th. That after returned for non-pay
ment taxes be as now, in the control of the
Clerk of the Board of Supervisors, till the
lands be decided or otherwise disposed of,
and that he and all other officers having
previous charge of tax lists, be required to
convict their own, or the errors of their pre-
decessors, as fast as discovered; and that for
all errors discovered after deed given, ref
erence In some suitable form to be prescribed
by statute, to the Circuit Court of the coun-
ty, Of the matters in issue between the par
ties affected by the error, for it's decision
according to the equity of the case, be pro-
vided, whereby any such error or defect
may be cured without delay, or unnecessary
cost.
In this scheme, which is very far from in
Guiding all. or even 1.-THE of the provisions
necessary to make it effective, the respon-
slble officers in each county are four in
number, viz: The County Assessor, County
Treasurer, Clerk of the Board of Supervisors,
and Circuit Judge. The County Assessors
would OF course correspond in number with
the counties in the State, and no more per-
sons would be employed as assistants than
would be required; it also has the merit of
retaining in revised form many of the
provisions of the present law which have
proved good and serviceable, and indeed
does very little violence to them. The
adoption of this or some other system as
simple in form, coupled with the revision
and condensation of SO much of the present
law as may be availableis the work which
in my opinion is imperativeIv called for