Mineral Point tribune. (Mineral Point, Wis.) 1869-1938, 1896-11-19

and report 70 the county board at its annual
meeting IN November, 1ssB. That the chairlnen
Of the several towns and mayors OF cities be re-
quested to assist the commission in their re-
spectlye towns and cities, and that the expense
Of the commission be limited To per diem and
the actual expense incurred; the expense Of the
several chairmen and mayors acting as guides
70 be borne BY the several towns and cities
Pursuant to the foregoing the Chairman APP
pointed the undersigned such commission.
Nobody at thisday disputes the right ofgoyern-
ment to tax its people, and nobody pretcnds TO
deny the proposition that taxes should DO levied
with uniformity on all property; but it is not
saying 100 much 70 say that in practical life
there ~ no such thing as uniform taxation
upon all property. 1t is fact, one well known
and admitted, indeed, that that form OF prop
erty, being personal property, which marks. its
posessorG generally as persons having surplus,
as 1t were, is SO elusive that it in a very great
degree escapes taxation.
Although We do not recognize it as coming
within the purview of our duty, we can but re-
mark that the methods Of taxation that pre-
vail IN this state, having reference particularly
to our system Of listing and assessing property,
appear to but lily answer tine purpose intended.
II il probably true that the fault is not patent
IN the law relating 70 the subject; it is inherent
IA the system, i Is latent in the law,
The primary defect We believe is in the fact
that the office OF Assessor is filled by election
every year. While human nature remains what
tits men will not carry out the details of our as
sessment laws for the pay that is earned by an
assessor. For an assessor is to fulfill the du-
ties OF his Office strictly according to the law
would be to incur the hostility OF at least por-
tion of the most influential men of his town.
For his year Of office with its few dollars Of
compensation he would be forced to forego all
chance Of again being elected t. office; he
would become an object of hatred TO some OF
the community. Say what you will, under our
laws, AN assessor is a sort OF an inQuisitor,
and no man will take that role to act among
hie neighbours.
Whether our belief in the matter be true or
not, at any rate the fact remains that there is
every year general break down in tho matter
of assessing. Personal property is not listed,
ard ~ lo town II there any pretension made to
assessing anything at its full value. The as
SCISSOR of each town acts according 10 lis own
ideas, u those Of his predecessor. In the unu
town the assessor will assess at half vaiaa. or
fifty pei cent; in an adjoining town the as
SCISSOR will work upon basis OF quarter values
or twenty-five per cent ana IN the othrr towns
the percentage OF asses sed Vasue To the total
value is found to vary between 25and 71 per cert
The consequence of i'll this is that the county
board of this county Is annually, in eqaalizing
the values OF the various towns and citee,
Obliged 10 make its best possible guess Of what
is Just and fair as between town and town. de-
pending more, indeed upon the concurrent
testimoney OF preceding county boards as
ed in the reportsof their equalzng com
mittees than upon the returns made by the as-
SCISSORS.
IL will be agreed to By all parties that every
town and city should each bear its just and pro-
portionate share Of the burdens OF State and
county taxation; but when the law requiring
assessors TO assess property at full value is uni
yersally disobeyed, and every individual asses
sor adopts his own standard, how county
board equalize real estate values? 1ist, uuly
data it has before it from the legal source Of
it is misleading. This consideration
shows how absolutely imperative it is tat il
system Of assessing shall be devised that shall
work ON the theory of assessing al true Yaiurs-
and now we speak particularly Of real estate.
The equalizing of values would be easy indeed
III case assessments were upon the basis If full
value.
We need in Wisconsin some method Of asses
successful method.
that shall list all property, personal as fully as
real estate, and then assess all at full value.
That would mean a just and fair equalizationo of
the burdens of taxation. In effect we have no
such system. We have such results. But
enough has been said upon this subject,
This commission came into existence because
like the state of affairs above men,
toned was known to exist by the members OF
the last county coard who had longest served
as county board members. They know that
save in the matter of numbers OF horses, cattle,
etc, incidentally reported every year by the
various town and city assessois, the returns of
the assessors were practically useless for the
purpose of data in making an equalization OF
the assessments OF the county, and it was be-
cause of such knowledge, and with the desire
that matters should be inquired INTO that the
present commission was provided for.
In pursuance of the object to be attained the
undersigned have personally inspected every
town, city and village in the county
In general way this commission, speaking
now with relation to real estate, has by its la
bors substantially verified the correctness of
the equalizations of real estate made by the
county boards of this county in recent years
combinations made independent of assessors
valuat ions, and upon tho collective knowledge
of the members OF the County Boards Of the
ulation OF towns, mostly notably in advancing
Moscow and Waldwick but on the whole we
have changed real estate but little from what
ii has heretofore been equalized at.
At the outset this commission determined
that it would try and express its conclusions in
full yalues-rather over than under. That de-
termination we have carried out in the tabular
statement which is Incorporated ia this report
The actual figures look large, but II will be re-
membered that they do not mean an increase
of taxation. We have been the more inclined
to express the actual values because OF the
thought that the effect upon the future assess
ors of tho county may be beneficial.
We have not only examined the various
towns with view to determine the relative
values compared one with another; we have
looked up in every town the assessors yalua-
lions OF a number OF farms, and fixed values on
the same in order to determine the percentage
basis upon which the assessor acted; While
we have not assumed that land of the same
quality is worth as much in one place as in am
other in this county, regardless Of how u was
locally valued, it isiyet true that we have given
that idea pretty strong recognition, modified,
OF course, by consideration Of nearness to mar
kets, etc.
Rether Eden Linden and Miiin. There are
shades of difference between them, but, all
things considered, we think they should stand
lying town in the county, but the soil is rather
thinner than is the soil of the prairie part OF
the three towns above mentioned. We have
classed Brigham and Ridgeway together. IL Is
probably true that Brigham has rather the
largest area of comparatively smooth land but
the soil on much of it that appears the most
smooth is thin and its rougher portion is
rougher than any area of the same size in
Ridgeway Our endeavor has been to find and
express the average comparative value OF each.
The town OF Dodgeville il will be observed has
been somewhat reduced. We have been moved
to do this by examination of it on the north.
Mineral Point town We also slightly reduced.
The major part Of its best lying land is char
acterized BY like thinness of soil with the land
ia Waldwick which in adjoins. OF course II
has not tho same proportion of smooth land
that Waldwick has. Highland we have lower
"a a triiie. Clyde we have placed lowest of any
town lii tile county. Pulaski is put next above
Clyde Arena and Wyoming we have classed
together. The villages are of course Included
with the towns. They arc all put IN at full
values, ~
The valuation Of the real estate Of the cities
Mineral Point and Dodgeville, is the valuation
az the respective Assessors OF the two cities.
The assessor of Mineral Point made his assess
ment upon i basis of one-third values. We YER
flied by personal examination the truth Of his
ttatempnts. Our valuation of the real estate
Of that city Is therefore simply the valuation OF
the assessor multiplied by three The assessor
OF Dodgeviile city assessed property upon
basis OF 40 per cent. OF the true value; Upon
that basis he did good work. To get the true
on tinr IN fine rnAl estate OF the city we have