The Telegraph-courier. [volume] (Kenosha, Wis.) 1888-1946, 1901-07-11
District Attorney Buckmaster Receives
Letter From Madison in Regard
to Assessing Property.
GEORGE CURTIS, JR., EXPLAIN:
The Law Says Assessors Must Assess All
Property Full value-Is Not New
Law-New Penalties.
MADISON, July S. 1901.

MADISON, July S, 1901.
A. E. Buckmaster, Esq, District At
torney, Kenosha, Wis.
Dear.Sir-Answer to your communi-
cation of 18th u1t. has been unavoid-
ably delayed. You ask:
"What is the attitude of the tax com
mission in regard to the law requiring
property to be assessed at it's full
valued" Also,
"Whether or not there is a DISPOSE
ton on the part of assessors to evade
it's provisions? Also,
elias any test of the law as to it's
validity been begun?"
The law requiring property to be as
sessed at its full value is not new, but
is as old as the State itself. We are
not aware that it's validity has been
brought to any judicial test; nor are we
aware of any ground upon which its
validity can be seriously questioned.
Indeed, it may we'll be doubted wheth-
er any other rule for the valuation of
property would satisfy the constitu-
| tiona1 requirement that ''the rule of
taxation shall be uniform" Speak
| ing of this statute and accompanying
provisions designed to secure its OBJ
servance, it has been judicia1lY OBJ
served:
THE statute is just and wise en-
actment to secure the integrity of as
sessments, and so to fulfill the con-
stitutiona1 rule. The policy and JUS
tice of the provisions recited are OBJ
vious, and it would be idle to enlarge
upon their necessity to such just and
equal rule of assessment as will satisfy
the constitutional uniform rule of tax
ation."
Chief Justice Ryan in the case of
Marsh VS.. Supervisors, AZ Wis, ,502-
SIS.
Again, in Schett1er VS.. Fort Howard,
43 Wis, 48- 81:
cit was intimated, as it has been on
other occasions, that the statutory rule
of assessment is frequently or gen
orally disregarded by assessors, and
that the consequence of holding asses
sors to compliance with their duties,
under the statute and the constitution,
would be disastrous.
cit is impossible for me to Judge how
far so vicious a habit may prevail
among assessors. But even if it were
universal, it seems impossible to me
that it should influence the court to
hesitate in giving effect TO all the con-
sequences of their wi11fu1 disregard of
duty. If it be true that assessments
throughout the state are frequently, or
generally, orssuniversally made in def
ance of the statutory rule, it appears
to me better that the state and the
municipal corporations of the state,
should suffer inconvenience, than that
Our whole system of taxation should,
at the mere will of local officers, be
fraud upon the constitution, and
statutes carefully framed in comp1i-
ance with the constitution.
"The, question, think, resolves it.
self into this: Whether statutory
officers can, in the execution of their
office, wi11fu11y disregard the safe
guards of the statute which creates
their office; whether it is for the 1egis-
1ature to provide a general and con-
stitutiona1 rule of assessment Or for
assessors to set the statute at defiance,
and to esta b1ish, each for himself, sew
era1 and unconstitutional rules"
AS to the latitude of the tax com
mission in regard to ...... "the law
requiring property to be assessed at
full value" we beg to state that it is
more fully expressed in our pamphlet
of instructions to assessing officers
than is practicable in an ordinary let
ter. We believe a copy of such
pamphlet was mailed to you some time
ago.
We are not fully or accurately in
formed as to the extent to which
assessing officers are disregarding the
law in the assessment for the present
year. We have heard of some instances
of such violation of duty here and
there in different parts of the state
besides your own locality, but as yet
no definite complaints have been
lodged with us. But upon all the in
formation thus far obtained a bona
fide attempt to observe the law seems
to be the rule, and wil1fu1 defiance of
the law, the ,exc option. This is graft
flying in view of the customary prac-
tice of former years.
The Legislature of this State at its
last session enacted Chapter $50 for
the removal of assessing officers for
certain wi11fu1 or intentional violations
of the law; also Chapter 37o, imposing
punishment for certain violations of
the statute regarding the valuation of
property for assessment. These pro-
visions are of course designed to Sc
cure the better performance of the du-
ties of public officers. Whether they
will accomplish the end sought will
depend very largely upon the action of
the people in their respective localities.
It would be impractical BILE for this COM
mission to inspect or revise the work
of all the Assessors in the State, NUM-
bering over 1900, and to direct prosecu-
tons or proceedings for removal, of