Vernon County censor. [volume] (Viroqua, Wis.) 1865-1955, 1901-06-05
is WARNING TO ASSESSORS
TAX COMMISSIONS ANNOUNCE
MENT.
Prosecution to Follow Fraud-Drder Fun vaira-
tion-Says tho Statutes Must Be Carefully and
Conscientiousiy Complied With,

Prosecution 10 Follow Fraud-tirder Fun falra-
tion-Says tho Statutes Must Be Carefully and
Conscientiousiy Complied With
MADISON, Wis, June g. The State Tax
commission is determined &c have all
property in the state assessed at its full
valuation and warns assessors that they
will be promptly prosecuted If the stat
utes are not carefully and conscientious
ly complied with. The commission has
prepared and will send out pamphlet
Of instructions to the 500 assessors of
the state The pamphlet is of state wide
Importance inasmuch as it outlines the
general policy of the State Tax commits
sion. The instructions close with this
significant paragraph:
1.-The laws enacted by the legislature
Of 1901, especially those imposing severe
penalties upon assessing officers for will
full violation of official duty, plainly in
dictate that the people through their
representatives insist that such viola
tons of law as have heretofore been
customary or occasional, particularly the
practice of under-valuation must be
abandoned To this end the members
of this commission will cheerfully aid
and assist assessing officers so far as lies
in our power.
In another portion of the pamphlet
the commission says:
1T is no more difficult, indeed it is
much easier, to follow the law than TO
viola it 1t would seem that assessing
officers would not hesitate to do their
work in full compliance with the law
without being made subject to liability
for failure to do 80 but now that the legis-
L. 49, Tod In n
officers liable to punishment, forfeiture
and removal from office and also sub
ieet to civil liabilities in damages, for
violation u official duty it may be
reasonably expected that tne mischiev-
GUS practice of differentiation will be
abandoned by every assessor in the state.
If any shall persist in adhering to such
practices he cannot justly complain if
proceedings be taken to hold him to such
liability as may be incurred.
The commission qualities its warning
by saying that: 1T Is not assumed that
any assessing officer will Intentionally
do any wrongful act; nor Is any threat
or other hostility to such officers intend
ed. But it is well known that in many
assessment districts the law has been
customarily disregarded, especially as
regards the valuation of property. and
that some assessors at least, are liable
TO follow such custom without wrongful
intent unless some word of friendly
warning is given.
The commission calls attention of as
SCISSORS to the law requiring land and
buildings thereon to be assessed sep
arateiy The assessors are urged 10 view
and inspect property in order to deter
mine values correctly. Assessors should
not try to shift their responsibility upon
boards of review.
In assessing personal property it is
more impol tant. says the commission.
that il be assessed to the proper person
than in the case of real estate. There is
no lien for personal property tax. 1t
is a mere personal demand and IL charg-
ed the wrong person would not be en-
forceable. The commission cites the
provisions of the statute requiring as.
SCISSORS tn place upon the assessment
roll opposite the name of each person
liable to assessment on personal property
the valuation of all personal property
owned by himself or wife, or which he
has it charge or possession as lessee. oc-
capant, agent, mortgage, Pledge, pa
rent guardian, executor, administrator,
trustee, assignee, or receiver, which is
liable to taxation.