Wood County reporter. [volume] (Grand Rapids [i.e. Wisconsin Rapids], Wis.) 1857-1923, 1901-01-17

aiken and every possible facility fur
lished to enable it to complete, in
manner, recommendations
or a revision of the tax laws"
The governor then suggested limit
De placed on the expenditures OF the
commission, that its statistical work
be done by the labor bureau, its pow
9rs extended, that it should make re-
ports to the governor and that its eX-
stence be limited to four years. Con-
,inuing he said
81 recommend that you so legislate |
as to require the commission not only
to have general supervision of the
system of taxation, but to take such
measures as will enforce the proyi-
sions 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 en-
forcing penalties provided for public
officers whose duties pertain to the as
sessment and collection of taxes, and
against individuals and the officers or
corporations failing to comply with
the provisions of the law with respect
to the disclosure of property Tor as
sessment; to prefer charges for the
removal from Office Of any assessor
who has violated the law respecting
assessment, and. in the prosecution OF
the same, authorize the commissioner
to call upon the attorney general or
any district attorney of the state to
prosecute any violation Of the law re-
speL ting the assessment and collec-
ton of taxes; to visit, through some
member of the commission, each
county in the state, personally, and IN
yestigate the work Of assessors, with
authority to summon the assessors OF
the county to appear before such com
mission, or any member thereof, and
to submit TO examination respecting
the performance of their duties as
such assessors; to have full power and
authority to take testimony and eX
anime individuals and officers of cor
porations, and require the production
of books and papers; and where the
officers and books and papers and any
|
the state, whenever necessary, to be
empowered to take dispositions in or
der to procure such information as
may be useful either in enforcing the
law or in enabling the commission tC
recommend legislation; to examine
upon their own motion, or upOu tht
information If any individual, into an!
complaint as to property liable tt
taxation that has not been assessed
or has been improperly assessed, o
to take such proceedings as will insure
it's assessment under the law, Whethe
such property be owned by an in
dividual, a copartnership, or corpora
ton.
THAT the law with respect to the as
sessment of all property can be s.
amended, supervised and enforced a
TO secure uniformity of assessmen
and enormously increase the tax upol
classes of property which now escap
wholly or in part, there is not tn
slightest reason to doubt. With neigh
boring states adding two or tire
hundred millions to the assessed Walt
alton of personal property in shoI
twelve months, we shall be derelict i
our duty indeed, if we fail to strength
en- the law wherever it is weak an
provide for its vigorous enforcement
To this end the assessor should
clothed with authority, and it shout
be made his duty, to interrogate unde
oath individuals and the officers of CO..
porations with respect to property
Failure to perform this duty in an
case should be made the subject c
such reasonable penalties as will max
it possible to secure the conviction c
any assessor who fails to perform hi
) duty.
ut should furthermore be made tn
duty of the assessor to report to tn
tax commission. for their information
) and to the district attorney of tn
county, any individual who refuse
to answer fully, or is believed to hay
evaded or misstated with respect t
his property, or the properly Of an
cooperation Of which he is an Officer
1t should be made the duty of tn
district attorney upon receiving sue
information, or upon the sworn con
plant of any individual that propert
liable to taxation has not been a!
sessed, or has been improperly a:
SesSed, in either case, to cite such il
dlvidual or person complained of t
appear before the circuit court, or,
judge thereof, there to be examine
and answer fully questions relatiy
to such inquiry, and to be subject t
proceedings in contempt for failure t
so appear and so answer, and liable t
prosecution for perjury for knowingl
and wilfully answering untruthfully a
to any material fact upon which he i
Intercepted.
One Of the questions you will hav
to determine is whether railway con
pa1ils shall be taxed directly by as
seSSment upon the value of their pror
erty, or whether they shall continu
to pay under the license system a cel
tG!1 percentage upon tAeir gross earn
ings. The strong objection to & L
cenSa fee upon gross earnings is tina
it allows the corporation to make it
own report Of the amount of it's gros
earnings, or, in other words, to asses
itself. It is but just to note in thi
connection, that, the railway com "a
MES have been fairer than the averas
of individuals, who, as to the grea
mass of personal property, asses
themselves: the percentage of as
sessed of market value of the rail
ways being 25 5-100 as against II 9-IGt
for all other personal property il
! 1899. In no case however Shnnlt