The Washburn times. [volume] (Washburn, Wis.) 1896-1976, 1901-01-16

cry interest, that all the time necessary
should be taken and every possible ia
cility furnished to enable it to complete,
in a satisfactory manner, recommended
lions for a revision of the tax laws.
But, though 1t may require another BIZ
ennial period to perfect and complete this
work of the commission, the fact should,
under no circumstances, be made the eX-
cuse or justification for delaying such
corrections of manifest inequalities as ie
is possible for the present Legislature to
effect. Indeed, the great task of the
commission in constructing complete
system may be aided by remedying every
defect possible in the existing law either
by amendment or independent act at this
session, thus advancing along the line of
| revision and testing results wherever
possible. In the meantime. the excess of
burden which has so long rested upon
certain classes of our citizens would be
transferred to those who have carried
less than a prOportlonate share IN the
past. Every act of government should
be fair and just, and no portion OF the
system which allows certain classes of
part, should be permitted to stand upon
the statutes.
The forthcoming report of the tax com
| mission may not offer any recommends
tions to you respecting amendments to
existing laws with a view Of equallzlng,
insofar as may be, the assessment and
collection of taxes. Nevertheless, in this
work which it plainly behooves you to
undertake, you will, without doubt, be
greatly aided by the commission either by
further report during the session, or by
! cooperation with your committees IN
charge of this subject, in framing, per
fecting and amending legislation to that
end. Such legislation may be incorpo-
rated in, and made part of, the final
system Of taxation and adopted as the
law of this state. But, in the meantime,
you will have rendered a great service to
your constituents by affording the larg-
est measure of relief which you can give
them at this time.
Check on Com IN ission.
One of the first questions you should
consider in dealing with the subject of
taxation is the law creating the commits
sion itself. A careful examination of it
will, L believe, convince you that it re-
quires either very radical amendment, or
that it should be entirely recast and re-
enacted.
One provision of this law seems to me
very Objectionable as 4 matter of public
policy. There is absolutely no limit or
check whatever upon the expenditure of
money which may be made under it. In
terms it authorizes the employment of
any number of persons, to be paid sal
aries as the commissioner, who is empow-
cred to place them on the pay roll, may
determine. In addition to this, the law
warrants the payment Of expenses and
disbursements on account Of the commits
sloner, his assistants and clerks, without
limitation, itemized accounts, vouchers.
or the approval Of any other officer of the
state. In this respect L think the law is
without example or parallel in the stat
utes of the state. Certain it is, if there
be precedent for such legislation, it
should not be enlarged. Such a discre-
ton is very liable to be abused sooner CIR
later. Under a provision nearly, if not
quite, as bad it is reported that sister
state has incurred an expense of over
100000 for one years work by her tax
commission.
Another feature of this law which I
believe can be changed with great adj
vantage to the important duties of the
commission and economy to the state is
the transfer of all statistical work to
the bureau of statistics. Work of this
character requires the services of men
trained to the business. 1t should be
under the supervision and control of the
commissioner of statistics, whose reputa-
ton would at once give authority to this
branch Of the work, and guarantee rapid
ity and accuracy in its execution. This
would relieve the commission of the bur-
II
bureau, and of supervising that special
class of work, with which they can be
acquainted only to limited extent. To
obtain the best results, it seems to me the
commission should be free to give their
time wholly to the vigorous enforcement
Of existing law, a critical study of it's
practical operation, and the development
of better methods suggested by intelli-
gent and discriminating observation and
experience. Their valuable time should
not be spent In supervising an office force
in the performance of clerical and Stats
teal work. There has for some time
been employed in this office, besides the
commissioner and his two assistants, a
force costing $500 per annum. I urge
upon your attention the ACCESSIBILITY Of
relieving the commission of the perform
ance of all labor of this character, be-
lieying that in so doing you will save
money for the state, and, at the same
time, advance the important work of the
commission.
Shorten Their Terms.
In extending the term of service over
period of ten years and fixing the sal
airy Of the commissioner at $1,000 and
the two assistant commissioners at $4,000
each, the Legislature was undoubtedly
prompted by the desire to attract to this
service men Of ability and fitness, such
as the work demands. 1t does not, how
ever, appear reasonable that it should
require ten years to revise the tax sys-
tenn, or that when a revision has been
completed by the Legislature that it
should require the services of the COM
mission as a standing committee on re-
vision for six or eight years thereafter.
The period covered by two biennial SEES
sions Of the Legislature would appear to
be a generous allowance of time for II
thorough and complete performance of all
the work contemplated by the law.
Enforce the Laws.
Hence, [ recommend that you so legis-
late as to require the commission not
only to have a general supervision of the
system of taxation, but to take such
measures as will enforce the provisions
of the law, that all property be placed
on the assessment roll at the actual cash
value; that it be required to institute
proper proceedings enforcing penalties
provided for public officers whose duties
pertain to the assessment and collection
of taxes, and against individuals and
officers of corporations failing to comply
with the provisions of the law with re-
spect to the disclosure of property for as
sessment; to prefer charges for the re-