River Falls journal. [volume] (River Falls, Pierce County, Wis.) 1872-2019, 1901-01-17

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has been read before both branches
OF the Wisconsin legislature lie
deals first with the matter Of improv-
ing the management of state funds.
He says the fact that under the law
the fiscal year ends September 30.
and all regular official reports are for
The term ending on that day is
largely responsible for much Of the
public misunderstanding Of state
finances. He continues, in part, as
follows:
Reports for the fiscal year show bal
ances upon a date within a few weeks
after the receipt Of large amounts Of rev
enue as license fees from corporations
etc, but months before the close 81 the
administration term-months I'm which ex-
traordinary disbursements. including leg
lsiatlrc expenses in each biennial term.
must be made before considerable rev
enueS are again received. The usual and
natural result Of this system Is found in
misleading official reports showing
handsome cash balance at the close of the
fiscal year, and four months later a new
administration finds Itself confronted at
the beginning Of its term Of life with
an alarming deficit as the foundation for
new appropriations by the legislature
binary current expenses"
The governor then submits a table
showing the receipts and disbursements
of the state from October /. 1889 to Sep
TENDER 30. 1895 and says:
These Statistics covering each year
and each biennial period. show that In
four years out OF the ten there was an ex-
cess OF disbursements over receipts even
at the close Of the fiscal year 1t Is not
difficult in view OF the system that has
been In use 10 believe that the trust funds
of the state have been In requsition for
general fund purposes during the great
er portion OF all those years. 1t may
not be practical to make the fiscal year
of the state end with the calendar and
administration year, SO far as the gen
"rul Otici1lreports are involved II oughttO
be possible for the legislature to require
complete reports of the financial Condi-
lion OF the state government to be pub
lished AT the beginning OF the calendar
year. These will afford great assistance
20 legislative committees. In addition
there should be required more accu-
rate estimates for disbursements, the
same 10 be made in detail for each de-
pHrtment Of state government. With this
exact knowledge of the condition OF the
states business at the close OF each adj
mlnistration and at the beginning of each
legislative session. the proper committees
can formulate legislative budget or APP
preparation bill covering all expenditures.
Taxation.
The general scope of legislation and the
large number of subjects acted upon In
each session is unfavorable to the ex-
haustive examination and consideration
of "A problem as intricate and complex
as the complete revision and c0didca-
tion of the tax laws, The creation OF
commission TO make such investigation
as the character and Importance OF the
subject demand to report TO the legisla-
ture the results OF it's examination, and
to make recommendations in aid of just
and efficient tax laws could not fail OF pub
lie approval Chapter BOG. laws of 1899
authorizes the appointment OF tax COM
missioner and two assistants TO the com
missioner, for the purpose OF inyestigat-
ing the tax system OF this state report
Ing thereon TO the legislature and formu-
lating and recommending legislation. Ow-
ing 10 the scope OF the work. and the
great loss sustained to the commission in
the death OF the first tax commissioner
Gen. Michael Griffin. 1 am advised that
no complete plan of revision OF the tax
laws can be proposed In the report made
al the opening Of the session
The disappointment experienced on
this account will, | believe be lessened
by the aid which You viii doubtless re-
ceive .rom the commission during the ses-
sion in remedying the evils existing in
wholly correcting. them in others.
would, under no circumstances. urge UNI
due haste in the work of the commission
IL Is of the utmost Importance to each
citizen aud every interest that all the
time necessary should be taken and every
possible facility furnished TO enable It
to complete, In satisfactory manner
recommendations for IA revision OF the
tax laws
But though IL may require another BIZ
enulm period to perfect ana complete this
work OF the commission the TACT should.
under no circumstances be made the Cx-
Cuse or justification Tor delaying such
corrections OF manifest inequalities as it
is possible for the present legislature to
effect
n recommend that you SO leglslate as
TO require the commission not only to
have a general supervision OF the sys-
tenn OF taxation, but 10 take such meas
ures as viii enforce the provisions of the
law, that all property be placed ON the
assessment roll at the actual cash value,
that il be required to institute proper
proceedings enforcing penalties provided
Tor public officers whose duties pertain
To the assessment and collection of taxes,
and against individuals and the officers
Of corporations failing to comply with
the provisions of the law with respect
to the disclosure of property for assess
mcnt 90 prefer charges for the removal
llpll OlLlNt Nl any assessor VINO mas NlD-
lated the law respecting assessment and
in the prosecution of the same, authorize
the commissioner to call upon the attor-
ncy general or any district attorney OF
the state to prosecute any violation of
the law respecting the assessment and
collection of taxes. to visit through some
member of the commission each county
in the state personally. and Investigate
the work Of assessors with authority 10
summon the assessors OF the county 10
appear before such commission, or any
member thereof, and To submit TO exam
inauou respecting the performance of
their duties as such assessors. to have
fun power and authority 70 take testi-
muny and examine individuals ana OH
GERS of corporations, ANA require the pro-
ductinn OF books aud papers; and where
the Offices ana books and papers ana any
OF the witnesses are located outside the
state wherever necessary, 20 be en-
powerd 70 take dispositions i'm order To
procure such information MS may be use
ful either IN enforcing the law or in en-
abllug the commission to recommend leg
iSlauon. 10 examine upon their own mo-
tion, or upon the information of any in
.dividual into any complaint as 70 prop
erty liable To- taxation that has not been
assessed, or has been improperly assessed.
or to take such proceedings as Will in
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