River Falls journal. [volume] (River Falls, Pierce County, Wis.) 1872-2019, 1891-06-11
From the Dunn County News

GCCNlitE III Ntluc Atic oulu VI G-uOs 81
that subdivision then read as follows:
II. Wearing apparel family portraits. librar-
les, kitchen furniture, and other household fur-
niture, not exceeding in value the sum Of two
hundred dollars aud also growing crops.
This subdivision was further amend
ed last winter by Chapter 36l. so as to
read as follows:
IL Wearing apparel, libraries, family por-
traits, kitchen furniture, growing crops, and
two hundred dollars worth Of household furni-
ture, and other personal property.
1t will be observed that the law has
been changed in two important items,
Cd the insertion of the word "librar-
les before instead of after the words
family portraits" and ~ by adding
land other personal property" which
practically eXempts household furni-
ture and other personal property TO the
value of $500.
OF course the changes were presum-
ably made to relieve the poor labor
ing man. from the burden OF taxa
ton. aud now let us see how he is TAX
en- care of by this law.
|. In the exemption of libraries
the evident intent of the old law was
TO exempt from taxation private or
household libraries. The words "fam-
lily portraits. libraries were constru.
cd by assessors generally to mean
family portraits and family libraries,
but not the office libraries of lawyers
and other professional men. There
were many lawyers, however, who
denied this construction of the law
and insisted that their law libraries,
worth in some instances thousands of
dollars, were exempt under the gem
eral term OF "librarieS,' but wher-
ever the assessor has done his duty
and assessed law libraries as he did
the tools of the farmer, manufactured,
or mechanic, the owner has usually
paid the tax. Now it will be noted
that the new law passed for the ''poor
laboTing man" places the word
libraries" before the words family
portraits" and 50 escapes the qualify
ing adjective family" entirely. As
it now stands the word libraries
must include all libraries, and hence
this new law exempts from taxation
every law library in the state and an
additional $500 worth OF personal pro-
perry belonging to the poor, Cypress
ed lawyers of this commonwealth.
We would like to have Boss Wall,
or any other democrat, tell US why a
lawyer should have his library exempt
from taxation. His law books are the
tools of his trade and are no more en-.
titled TO exemption than the tools of
a blacksmith shop or printing office,
or the tools and machinery of the far
mer.
>. Under the old law household
furniture To the value of 500 was
exempt from taxation. Its intention
was To relieve from taxation TO that
extent a person struggling 10 support
a large family. But the reformers
were not satisfied and amended the
law SO as to include "other personal
property" in the $500 exemption.
What is the result! Every tax payer,
rich OF poor has an exemption of 500
ON personal property. No matter how
wealthy a man may be he is entitled
TO this exemption just the same rs his
poor neighbOr. Under this law four
fifths of the saloon keepers in the
state will not pay cent of tax on
their stock of liquors and cigars, OF
furniture. In fact, the poor labor
ing men" who appear to derive the
most benefit from this exemption law
are the lawyers and saloon keepers.
We have in mind several young men
In this city, each of whom own a
horse and buggy. They are amply
able and, no doubt, are entirely will
ing To pay tax on them, but this law
exempting $500 on personal property
permits them to 80 scot free.
\
labcring men in this city. Nearly
every man of family owns his house
and lot. We venture TO say that not
many of them have an assessed yalua-
ton of S2j on personal property.
While he gets an exemption of S25
his wealthier townsmen are each CIV
en- an exemption of $500 on personal
property. Now with all this valua-
tiOn ON personal property wiped out
where Will the burden of taxation fall!
On the real estate, of course. Then
it follows that the woTkiDgman' 5
house and lot must stand an increased
taxation to make up for the loss of
taxable personal property OccaslOned
by this $500 exemption. Instead of
relieving from taxation the working
man who owns his little home IT
adds TO his burden. If this is a speci-
men of the democratic methods of
taxation, the poor laboring man"
may well say, From the democratic
legislature of Wisconsin, good Lord,
deliver u.s.
Furthermore the law renders the
valueless as means of
furnishing statistical inf T att o n,
showing the number of cattle, horses,
sheep and swine in the country; and
it is difficult to see how any just and
fair equalization of assessment can be
made by the county board without
this information.
There is "A school of economists who
what is termed the single
tax" method of taxation. Briefly 1t
means that real estate only should be
taxed. This law is very long stride
in that direction. Take the assess
meut roll of Otter Creek last year.
Under this law every taxpayer, ex-
cept three, would be exempt from
taxes on personal property. 1t fol-
lows then that the taxes must fall on
real estate in that town and we will
have an example of the Henry George
single tax theory worked out right at
home during the coming year.
There seems to be no end to the
mischief done by the late democratic
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