The Manitowoc tribune. [volume] (Manitowoc, Wis.) 1866-1878, 1876-04-27

religious, scientific, Eterary, Or bene-
VIOLENT association bat otherwise ex-
empt, shall be assessed to the lessee.
The assessor having fixed the value,
shall enter the same opposite the proper
tract in the assessment roll. IrJper5y
omitted from assessment the previous
year by mistake, shall be entered twice
designating one entry as 'omitted for
the year 18-." The requirements of
the next preceding section plainly de-
mand that the assessor, upon actual
view, taking into consideration all adj
vantages and disadvantages Of location
and res )urces, fixed ma ehinery and
improvements, of every description shall
assess the same as its full value. And
that property held under lease from any
religious, scientific, literary or ben
evolent association shall be assessed not
to the lessor but to the lessee, that 1s,
to the holder, and that the assessor hay
ing fixed the value shall enter the same
opposite the proper tract IN his roll, and
that property omitted from assessment
the previous year by mistake shall. be
entered twice, one entry to be designat-
ed as omitted fer the year i'll which the
mistake was made,
The foregoing seem to be the essential
Oi
estate which any one can see are simple
enough, and might be easily under
stood; yet it is lamentably true that
year after year assessment rolls are re-
turned that scarcely comply with
single provision OF the law, leading the
county into continuous trouble, vexa-
ii )us litigation and endless expense. For
example. it would seem to be easy
enough to set the name of the owner or
the word ''unknown" opposite each
tractas5essment rolls in the county
treasurer's Office will show hundreds of
assessments made with of land; but an
examination of the out any name or
the word unknown" appearing. An
other grave error which many Assessors
have fallen into and which Judge
Mclean has decided fatal to a legal as
sessment, has been committed IN this
way: For instance, a person owns a
number OF separate tracts Of land adj
joining, the assessor Will write the name
opposite the first description, and OPP
posite the descriptions following simply
put two dots, thus ('O, this has been
very largely the practice III this city and
in the town of Manitowoc, a practice
which should be avoided every where for
the future. An examination of the as
sesment rolls also shows many void as
sessment for Indebtedness and want Of
certainty which ought to be- guarded
against for time to come.
1t would make this communication
entirely too long to quote the statutes
regulating the assessment of personal
property. Every duty required of the
Assessor in the assessment of real pro
perty, applies with as much particular
ity in the assessment of personal pro-
perty; and Mr.. Doyles compilation
above referred to contains an ample de-
scription Of what in law is considered
personal property.
How assessors have been induced to
take the oath the law requires of them,
on making their returns is more than I
can understand, the substance of which
is as follows: They swear that their
roll contains list of all the property
liable to assessment in their respective
towns, the name of each person owning
or having in charge the same, a senarate
description of each parcel of real pro-
perty, and that the assessment is made
from an actual view of each parcel and
that the valuation set opposite each
parcel OF real property, is the just and
equitable valuation thereof, as they
verify believe. This is q stringent oath,
how well it has been observed can be
ascertained by an inspection of the as
sessment rolls.
The following is the full text OF the
statute prescribing the penalty for any
willful neglect Of duty:
section 81. If any officer refuse or willfully
neglect to perform any duty imposed upon him
blythe provisions of this act, or shall consent
or conniye at any evasion of the provisions
thereof he shuli be deemed guilty Of mis-
ieameanOr, and upon conviction thereof shall
be punished In the county jail not less than
one month nor mere than one year by fire
of not less than $50 nor more than $500 or both
such fine and imprisonment in the discretion
of the court and shall be liable in civil action
iii double tie amount of damages to any town
or person suffering loss for such refusal, neg
lect or connlVance-'
Tt is TO be hoped that now that public
attention has been called to this subject
and in view Of their responsibilities that
our Assessors will this year endeavor to
give US a legal assessment. If such
could be had, il would save an endless
amount of wrangling at the annual meet
ing of the County Board, besides saving
much money to the tax payers of the
county, do injustice to no one and pro-
mote the general harmony of our whole
people. 1t Will be required to be some
time and the sooner it is done the betterf
This is lengthy communication but
could not well make it shorter and give
anything like a fair presentation of the
subject. Trusting the matter may re-
ceive the serious consideration OF the
Assessors and tax payers of the County
/ am,
Respectfully Yours,
HENRY SIBREE,
District Attorney