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

|
edge on the part of the assessors and
tax officers that the commission is clothed
with such power and authority will go
a long way toward securing strict obe-
dience to the law on the part of suci,
officers. With the certainty that they
are liable to be called upon to report
| fr1ly TO the commission with respect to
| tha performance of their duties at any
time, their work will be performed with
view Of being subjected to scrutiny
and investigation, which, in and of it
| self, will produce radical reform at the
outset.
Secure Uniformity of Assessment
That the law with respect to the as
sessment of all property can be so amend
ed, supervised and enforced as to secure
uniformity Of assessment and enormously
| increase the tax upon classes of property
which now escape wholly or in part.
there is not the slightest reason to doubt.
With neighboring states adding to or
three hundred millions to the assessed
valuation Of personal property in a
short twelve months, we shall be derelict
in our duty indeed if we fail to strength
en- the law wherever it is weak and pro-
vide for it's vigorous enforcement. To
this end the assessor should be clothed
with authority, and it should be made his
duty to interrOgate under oath individu-
ais ana the CluCerS OIL COEpOfdllOnS with
respect to property. Failure to perform
this duty in any case should be made
the subject &C such reasonable penalties
as will make it possible to secure the
conviction of any assessor who fails to
perform his duty.
1t should furthermore be made the
F. duty of the assessor to report to the tax
commission, for their information, and to
the district attorney of the county, any
| individual who refuses to answer fully,
or is believed to have evaded or misstat-
ed with respect to his property, or the
property of any corporation of which he
| is an officer. 1t should be made the
duty Of the district attorney upon re-
ceiving such information from any asses
! sOr. or upon the sworn complaint of any
| individual that property liable to taxa
! ton has not been assessed, or has been
improperly assessed, in either case, to
| cite such individual or person complained
of to appear before the circuit court, or
a judge thereof, there to be examined
and answer fully questions relative to
| such inquiry, and to be subject to pro-
ceedings in contempt for failure to so APP
pear and so answer, and liable to prose
cution for perjury for knowingly and
any material fact upon which he is inter
rOgated.
1t is not my purpose, nor would it be
possible within the space properly assign
able to this subject, to instance all the
changes by amendment and otherwise
urgently demanded in the tax laws.
Railway Taxation.
| One of the questions you will have to
determine in dealing with this subject is
whether railway companies shall be taxed
directly by assessment upon the value of
| their property, or whether they shall con-
time to pay under the license system
certain percentage upon their gross earn
ings. The strong objection to license
| fee upon gross earnings is that it allows
the corporation to make its own report of
the amount of its gross earnings, or, in
other words, to assess itself 1t is but
just to note in this connection, that, as
! appears by the above tables, the railway
companies have been fairer than the
average of individuals, who, as to the
great mass of personal property, assess
themselves: the percentage of assessed of
market value of the railways being
70 5-1OO as against II 9-10O for all other
personal property in 1899. In no case.
however, should the assessment be left
to the taxpayer, whether corporation or
! individual, without some check or safe
| guard for the state. If the railway COM
panies are to be taxed directly by assess
ment upon the value of their property,
then L have no hesitation in saying that
the assessment should be made by state
board of the highest possible character
and ability. If the present system of 4
license fee fixed at a certain rate per!
cent. upon gross earnings, is to be con-
tinued, then [ recommend that there be
repoSed IN some representative of the
state, either the"taX commission or board
of assessment, authority to increase the
amount of gross earnings, reported by
any railway company, to such sum as
will, in the judgment of the commission
or board of assessment, render the
amount just and equitable as represent
Or no 0afI e &Ix1
pany reporting the same; that such be
taken as prima facie evidence of the ac-
tuas gross earnings of such railway COM
pany; but that any railway company con-
slderlng itself aggrieved by the sum 50
fixed as gross earnings may appear before
such commission or board of assessment
and be fully heard and produce wit
nesses and evidence in their behalf in re-
spect thereto. The final determination of
the commission or board should in some
form be subject to the supervision of the
courts. Authority to increase the amount
or value of personal property of the in
dividual, as returned by him, is now con-
ferred upon the assessor Try statute. Like
authority should be given the tax COM
mission or board of assessment with re-
spect to the corporation, if taxed upon its
own report of gross earnings.
With no other class of property is there
presented so fragrant an example of open
disregard of the law as in the case of
bonds, mortgages, securities and the aver
age amount of money in possession and
on deposit. A conservative estimate,
based upon the latest accessible data to-
gether with the census figures for 1890,
shows real estate mortgages in Wiscon
sin amounting to $11O,O0O,OOO. This
takes no account Of unrecorded securities,
computed at S165,OOO,0OO. 1t is there
fore safe to say that not over 5 per cent.
of the taxable notes, bonds and mort
cages in the state pays any tax whatever.
Personal Property Tax.
The average amount of money in pos
session and on deposit which the assessor
succeeded in finding and returning as
taxed in 1898 was only 81, 163,444. On
the first Monday in July, 1898. the state
and private banks alone reported to the
state treasurer money on deposit
of the United States comptroller of the
currency shows that on the 9th day of
May, 1898, the very month in which as
sessments were made there was in the
national banks of Wisconsin SAG, 224 DOL
43. Or in both national. state aud prI-
vate banks on these two dates in 1898 am
aggregate of $4,000, 513.50 More than
49, 80