Vilas County news. [volume] (Eagle River, Vilas County, Wis.) 1896-1927, 1901-10-28

Owing to the fact that there have
been several violations of the assess
ment law this year the state tax COM
mission has sent out circulars to the
county boards of the various counties
of the state calling attention to the
fact that the law makes it obligatory
for the county boards to elect super
visor of assessments The circular in
part reads as follows:
Tt is well known that for many years
assessments in different parts of the
state, aud in different assessment di
trictS in the same county, have
vented almost every conceivable vari-
alton from the legal standard of full
value, besides other departures from
legal requirements. This has pro-
duced such confusion and want OF
uniformity as to render local assess
ments unreliable and almost useless
as basis for, or as data to be used in
making the state and county assess
ments for the apportionment of state
and county taxes 1t is hardly neces-
sary in this connection to enter into
an extended discussion of the practice
heretofore existing in the state Of
making assessments at much less than
full value, or to dicuss the evils re-
sulting from such practice. We have
referred to the subject here only fo:
the purpose OF emphasizing the ira
portance of the office of county super
visor of assessment, which was Great
ed by the legislature for the very pur-
pose of abolishing the unlawful prac-
tees which have heretofore existed,
and bringing assessments of property
for taxation into full compliance with
| law We think every one who will
give the subject due consideration and
ascertain the powers and duties of the
| supervisor of assessment as stated IN
the law providing for the election OF
such officer to be selected for the Of
| flee should be man of ability and in
tegrity, fearless and free from the in
| fiuence of personal or local interests
or political Affiliations. Members of
| the several county boards are earnest
| ly advised to choose for this Office a
man who possesses these qualifica-
tions in the highest degree.
''The making of just and equitable
assessment, or equalization, has al
ways been d work of much difficulty
and perplexity, owing chiefly to the
want of uniformity, as shown in
the assessments made in the several
assessment districts of some counties
During the assessment season of 1901,
earnest effort was made to induce all
assessing officers to faithfully observe
all provisions of law enacted for their
guidance and especially the rule re-
curing property to- be assessed at full
value. In many assessment districts
there appears to have been bona
fide attempt on the part of the assess
ing officer to comply with these re-
quirements of law. Had this been
faithfully done in every district, the
county assessments this year could be.
made much more easily and would be
far more just and accurate than has
been ordinarily possessed in former
years. Unfortunately, however, in
nearly every county in the state there
old practices of differentiation and
omission Of some kinds of personal
property have prevailed to some ex-
tent AS a consequence, in most in
stances, county boards will be obi
gated, as heretofore, to resort to such
statistical and other information as
they may be able to obtain in addition
tT hn TO- o4E inc,
the relative valuation of taxable prop
erty in the several assessment dis
tricts in the county.
''The assessment returns for 1901
in some instances show greater lack
of uniformity than in former years,
but under the practice of former years
it has generally been found necessary
to disregard the assessment returns
to some extent and to restore to stats
tical and other information 1t is be-
lieved that the wider variations in.
assessments this year will not ma
terially increase the difficulties usual
ly encountered in making county as
essments.
eve assume that all members Of
county boards are DESTROYS of securing
just and equitable county assess
ment, and that at least a majority con-
slider that the legal rule requiring
property to be assessed at full value
is a wise provision and that it's en-
forCement is necessary in order to Sc
cure justice and uniformity in assess
ments. All members holding such
views should take especial care to see
to it that it's assessment has been In
good faith, made at full value in COM
pliance with law, and that no district
whose assessment is made otheriso
should gain any advantage or reward
for evasion or emission of duty on the
part of the assessing officers"