Northern Wisconsin advertiser. [volume] (Wabeno, Wis.) 1898-1925, 1901-01-17

to the legislature, and formulating and
recommending legislation. an
advised that no complete plan of re
vision of the tax laws will be pro
posed in the report made at the open
ing of the session. The disappoint
ment experienced on this account will
believe, be lessened by the aid which
you will doubtless receive from the
commission during the session in
remedying the evils existing in some
directions, and mitigating, if not
wholly correcting, them in others.
would, under no circumstances, urge
undue haste in the work of the com
mission. 1t is of the utmost Importance
to each citizen and every interest,
that. all the time necessary should be
taken and every possible facility fur
nished to enable it to complete, in a
satisfactory manner, recommendations
for a revision of the tax laws"
The governor then suggested a limit
be placed on the expenditures of the
commission, that it's statistical work
be done by the labor bureau, its pow
ers extended, that it should make re-
ports to the governor ard that it's ex-
istence be limited to four years. Con-
tinuing he said:
Il recommend fhat you so legislate
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 provi-
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 of
the provisions of the law with respect
to the disclosure of property for 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-
specting the assessment and collec-
tion of taxes; to visit, through some
member of the commission, each
vestigate 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
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
of the witnesses are located outside
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 to
recommend legislation; to examine
upon their own motion, or upon the
y
complaint as to property liable to
taxation that has not been assessed
or has been improperly assessed, or
to take such proceedings as will insure
! its assessment under the law, whether
such property be owned by an in
ton.
THAT the law with respect to the as
sessment of all property can be so
amended, 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 neigh
| boring states adding two or three
hundred millions to the assessed valu-
alton of personal property in a short
| twelve months, we shall be dere It in
our duty indeed, if we fail to strength
en- the law wherever it is weak and
provide for its vigorous enforcement.
To this end the assessor should be
clothed with authority, and it should
be made his duty, to interrogate under
oath individuals and the officers of cor
porations with respect to property.
| Failure to perform this duty in any
case should be made the subject of
such reasonable penalties as will make
it possible to secure the conviction of
any assessor who fails to perform his
duty.
ut should furthermore be made the
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 misstated with respect to
his property, or the properly of any
cooperation of which he is an officer
1t should be made the duty of the
district attorney upon receiving such
information, or upon the sworn com
plant of any individual that property
liable to taxation has not been as
sessed, or has been improperly as
sessed, in either case, to cite such in
dividual or person complained of to
appear before the circuit court, or, a
Judge thereof, there to be examined
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