Grant County herald. [volume] (Lancaster, Wis.) 1850-1968, 1891-07-16
The Exemption Law.

lowing circular letter form chairman
Brown of the County Board:
DEAR SIR Much diferencs Of opinion exists
among Town Officers as 10 the scope and mesn-
ing OF the amendment TO subdivision eleven Of the
assessment laws r. S made by chapter s61. ex-
/ empting 500 worth Of household furniture nd
other property from taxation. The point to de-
| eide T.: II the party assessed has not the full
amount Of household furniture Of value Of 500,
must the assessor deduct from any other person
al property sum sufficient to make aggre
gate exemption Of $500 from any or all Of the
| personal property Of the assessed To pat it
more plainly; II the party has horses Of the val
ne Of 5000. and has no household furniture or
other property Of any kind Is he entirely exempt
from taxation?
It seems incredible that this amendment has
any such meaning. 1t win be observed that this
amendment changes nothing but this
subdivision eleven, leaving the assessor to
schedule and assess all property az heretofore
without exception, as under the old assessment
laws.
II such a construction Of the amendment
should be fully and fairly carried out it would
nearly wipe out the personal property OF most
towns in Grant county and impose an added
was the intent, the amendment should, in the
int rest Of justice and out Of respect for
sense. be promptly amended out OF existence.
Again this amendment was not published IN
til April Goth, and it IL immpossible that asses.
sors could have generally been acquainted with
its provisions on the following day. on which
they are supposed 10 enter upon their duties.
am decidedly OF the opinion. all things con
IL !. III,
old methsds OF assessment and equalization by
towns during the present year.
Very Resp'y
D. F. Brown, Chmn, Co. BID. Sup.
Bloomington, Wis, July :, 1891.
The chapter referred to is an smend-
ment to the exemption subdivision of
the assessment laws, enlarging its scope
so that every one shall have 5000 exempt
if they own that much personal prop
erty. 1t reads as follows. the italic
showing change:
Nc. TS7, al Published April 30. 1891.
CHAPTER 36i.
AN ACT TO exempt certain property from taxa
tion and amendatory Of section 1898 Of the
revised statutes.
The people OF the state Of Wisconsin represen
ted in senate and assembly, do enact as fol
lows:
Section l. Subdivision II. OF section 1898 Of the
revised statutes, as amended is hereby amend
ed a. TO read follows: list. Wearing
apparel, libraries, family portraits. ketchen fur
niture, growing crops, and two hundred dollars
worth OF household furniture, and other personal
PROPERTY
Section p This act shall take effect and be in
force from and after its passage and publication.
Approved April p, 1891.
This seems to be plain, and must be
enforced as we'll as the assessment
law of which lis now part. That the
assessor started out without knowing
its provisions does not excuse a contin-
ued violation after being informed, and
his drst work should be adjusted imme-
diately by himself or the board of equal
ization. There is nothing inconsistent
in the assessor being sworn to schedule
all property, for if he did not do so how
could he tell how much personal pro-
perty the taxpayer had from which to
take the excess of exemption. In other
words the property is assessed as here
tofore, then the assessor computes the
value of that exempted under the old
law and deduets tho difference between
it and $500 from the assessed personal
property. The whole transaction ap-
pearing on the assessment sheet.
The chairman's illustration is an ex-
ceptional one. and he will find by
trial that the exemption is not so dread
full after all. Other counties have COM
piled with its provisions and are not
complaining of an injustice. III proves
to be one, possibly the democratic leg
islature that passed the amendment in a
freak Of vote getting economy for the
poor working man, may be induced to
repeal it.