Grant County herald. [volume] (Lancaster, Wis.) 1850-1968, 1902-11-13
TUESDAY EVENING, 1885 P. M.
Board called to order at 7:15.
Roll call. Quorum present.


Board called to order at 7:15.
Roll call. Quorum present.
Minutes of previous session read
and approved.
The clerk presented the following
resolution, which ON motion of Mr..
Frazier was referred to the commit
tee on charitable institutions:
To the Hon. Co. Board of Grant Co. Wis:
WHEREAS, Susan Cooper. a widow of John ID:
Cooper, soldier of Co. l, Third Regiment OF OF
Wisconsin Infantry, now deceased, has made
application to the Wisconsin Veteran Home
at Waupaca Wis, for admission to said Home
as widow of said veteran. and
WHEREAS, said Susan Cooper has heretofore
been and is now a county charge upon Grant
county, Wis. now. therefore. it is
Resotyed, That in case her application to
said home is accepted that the town board of
the town of Bloomington provide her with
transportation to Waupaca, Wis. and also
railroad fare for an attendant the said Sus-
an Cooper being an old person "A years of age.
and that the necessary expenses incurred IN
conveying said Susan Cooper, and expenses
of herself and attendant be presented to the
county clerk of Grant county Wis, who
shall examine the same and issue an order
payable to said town of Bloomington, which
sum shall be paid out of the contingent fund
of the county and shall be paid to said town
without delay. JOHN HARRIS. Chairman,
Dated Nov. H. 1902.
The report of T. L. Cleary as SUI
pervisor of assessment was present
ed and referred to the committee on
equalization:
Lancaster. Wis. Nov. TO- 1902.
To the Board of Supervisors of Grant Co.:
Wisconsin:-In accordance with section of
chapter 445 laws of 1901, | herewith submit
my report as supervisor Of assessments OF
Grant Co. Wis.
Special Form ''D'' shows the sales of real
estate in the AZ assessment districts of the
county since Jan. l, 1900, together with the
selling price, the assessed value for 1902, the
ratio of assessed value to the true value. the
total assessed value in each district and the
total market value. determined by the ratio
of assessed value to the true value as per
sales above mentioned.
cables to include the entire assessment
of all real and personal property in the as
SeSSment districts OF the county. and also the
true value as equaliZed by US.
The state tax commission furnished us
these blank forms and gave us full d1rec-
tiOnS for the use of them which we have dill
igently followed.
The equalization of real estate is based on
the records of sales taken from the register
Office and the assessment made this year by
the assessors. We have procured the as
sessmentS from the different town. city and
village clerks. 1t is believed that the system
of equaliZlng real estate adopted is fair ana
free from criticism
In equaliZing personal property it is more
difficult to secure sure and certain basis.
In equalizing the assessment of live stock
and single articles, the average value of the
articles in the entire county is aScerta1ned
and an even number, approximately the
average value. is taken and the number OF
animals or articles in each assessment dis
trict is used as multiplier of the average
value.-for example-horses and mules, $50;
cattle, $40; sheep and lambs. 81. so: swine. So:
wagons, etc. $40: watches, $40: pianos,
$1OO; organs and melodeOns, $40. All other
property as assessed except where increased
for special reasons. matter of some diff
Guilty arises where nonenumerated articles
ale assessed too low by the assessor or wholly
omitted from the assessments. Many such
cases occur. We have protected those towns
that have made honest assessments by in
creasng the assessment in other townswhere
property is wholly omitted or assessed below
the true cash value as the law requires 1t
is practically impossible at this time to set
out in full detail in this report the reasons
and data upon which the increases have
been made. The supervisor and his assistant
will meet with the board of equalization if
desired and explain the changes made and
the basis for them.
The first important work of the supervisor
and his assistant in the early months of the
year consisted in preparing the listsof record
ed loans from the records for the use Of the
assessors. These lists showed over S3.So0.0OO
Of loans liable to assessment in the county.
The assessors generally found a much larger
sum liable to assessment. They have asses
seq Of such loans S4192, sos. In a few instanc-
es they have. assessed much less amount
than we furnished them.
in the main we found the assessors faithful
and diligent in the performance of their du-
comply with the law. Several of the remain
ing IL assessors Wilfully assessed the proper
ty contrary to law. The assessors of the fol-
lowing towns were the worst offenders and
assessed the real estate at far below the true
value, viz: Waterloo, 40 per cent; Castle
Rock, AZ per cent; Liberty, 81 per cent; and
Fennimore town. SO percent. Many assessors
wholly omitted to assess young Stock hay.
grain and poultry. In the assessment of
farm machinery in some towns the average
per farm is less than sic and in others it is
over $3.50. Wehave euualized these errors in
above schedules
We spent most of the months of May and
June with the assessors or in travelling over
the districts In July and uguSt many
meetings of the Boards of Review were at
tended. Generally the Boards of Review
tried to comply with the law and greatly aid
city and town of Platteville the Board of Re
view greatly impeded and actually prevent
ed a lawful assessment from being made.
They refused to assess the real estate at the
full cash value as required by law. Where
the assessor or the Board of Review is OPP
posed to lawful assessment the taxpayers
are aware of it and take advantage of the
opportunity to dodge full. fair and lawful
assessment. The supervisor. T. L. Cleary,
believes that it is necessary to have d regu-
lar assistant supervisor and requests the
county board to authorize the appointment
OF one for the next year ensuing.
Much benefit was derived, Vt is believed,
from the county meeting of assessors held in
April last.
Some few assessors are hampered in the
performance of their duties because of an in
adequate compensation. 1t has been the
practice in some towns to make an allowance
of S25 to $50 to the assessor for the Job
This is authorized by law. Section 85l. r.
s.. directs that the assessors shall be paid
not to exceed So per day. The law does not
that they should be paid by the day.
The main objection to a lawful assessment
this year is caused by the assessments made
In past year. In most of the districts of the
past years to secure lawful, just or fair as