Vernon County censor. [volume] (Viroqua, Wis.) 1865-1955, 1902-10-08

the tax commission and both branches of
the Legislature, / signed them az govern
or and assume full responsibility for such
action. They Were not the insane sx-
periments' or wild vagaries" or Sense
less theories" of "dreamers" or "dema.
gogues" or "dictators." They were drawn
and passed in continuation of the work Of
the tax commission, which under pre-
ceding administration had prodded up the
assessors into better enforcement of the
laws for the discovering and assessing
property more uniformly, resulting in in
creasing assessments nearly one hundred
millions of dollars the last year OF that
administration. Three Of these four bills
were drawn by the tax commission, GER
tainly not an insane ~ wild" or
"senseless" body of men; ana cnr was
drawn by the experienced and conserva-
tive assemblyman from Chippewa coun-
ty, Mr.. Thomas, in accordance with the
recommendations of the tax commission
and with its assistance. They expressed
the honest convictions and the best
thought of men of ability and learning,
who are giving the ripest years of their
lives to a fair and impartial discharge of
high public duty. They viii be honored
in the history of this state when the
, reckless critics of their enduring work
have scarcely outlasted the sound and
fury" of their arraignment.
Criticism of This Legislation Unjust and
Unwarranted.
And what complaint is lodged against
this legislation? To begin with it has
been criticised because assessments have
been made at full value in order to pro-
mote uniformity and equality of taxation.
1t is claimed that this means higher
taxes upon all taxpayers and serves no
other purpose. Few men would be will
ing to advocate a scheme of assessments
which makes one mans taxes higher
NJ IN
kind, amount, and actual value, And YET
when like property is assessed at diff
ferent values the element of Unequal
ity is introduced at the very be.
ginning which results in confusion
and injustice throughout the entire sys-
TEN. The uniform assessment of all prop
erty is absolutely essential to equitable
and just taxation. Under ell circum-
stances, at all times. gnd with all men
this has been found attainsb Die only when
the cash market value is taken as the
standard
The tax commission at the beginning Of
| their labors found assessments in Wis
| consin ranging all the way from 10 per
| cent. to 100 per cent of actual value, as
| between individuals, townships, counties
country and city property. With the strug-
| gle to correct these gross inequalities in
boards of review, battling every approach
| to uniformity, it became the duty Of the
commission to get the assessments on a
basis of equality by securing the assess
| ment of all property at the true market
| value as provided by law. 1t is believed
! that this has been generally secured and
| that assessments are now ON altogether
| the most uniform basis ever before at
| tanned in the history of the state.
Public Expenses Not Dependent on As
sessment.
| This however, does not mean any in.
In bao h. 81
| valuation is increased the tax rate is
| proportionately lowered Increase in the
assessment will not add one dollar TO
| the amount of the state, county, or local
| tax. The tax levy has nothing to do
| with the assessments. If the tax levy
! remained at the same rate year after
| year and assessments were increased
| taxes would increase. But the sum
| necessary to tie raised for state taxes
and county taxes are ascertained. appor-
| toned and certified to each town. city.
! and village in the relative proportion to
| its taxable property according to its
| actual value. The town. city. or vii
| lage determines for Itself the amount
| necessary to be raised for local purposes,
| adds this sum to the state and county
| tax which has been certified to it, and
| then determines the rate necessary to
| raise the required amount. If the prop
erty appearing on the roll for that mu-
Y
| rate, then the percentage rate of the
| levy will be correspondingly high If
| the valuation by the assessor has been
| high, the percentage rate of the levy will
| be low. AS STATED by Tax Commissioners
| GsQn:
the same amount Of taxes is to be
| collected whether the assessment is at
| true value or at a percentage thereof
| The only direct effect of the assessment
| at true value over one at 80 per cent,
| is to reduce the percentage of the levy
| one-half on all the property on the roll.
For these reasons it Is clear that no III
| crease in the assessed valuation of prop
| erty by the local assessors will produce
/ any increase in either state, county, OF
| local taxes.
The Mill Tax.
| There has been an increase. and an un,
| necessary increase. in the school Iunu
| for the benefit of the common schools
The income for this fund Is raised by the
/ lew of a tax of one mill on each dollar
| of assessed value of the taxable property
of the state. Not the value as asses 4ed
| bv local assessors. but the full value
| as determined according to the Judgment
| of the state board of assessment.
! By an act Of the last Legislature the
| tax commission was made the state board
! of assessment in lieu OF the state officers,
| who had heretofore constituted the
! hoard When the bill making this change
| came before me for approval it i'm
| pressed me as being a good bill. This
/ extra service by the tax commission was
| TO be performed without extra compen-
| sation. Ii substituted three experts who
| we're giving their time 20 the question OF
/ values. assess nents acd Taxation FOR
| board compos I'd Of men whose time vas
| occupied with other subjects. who, as
| rule, were not making a study of the mat
| ters with which the board had 20 deal,
! and who were changed every two or four
| wears. I approved the bill. II made no
/ change in the duties of the board as to
| assessing or determining the value of the
/ taxable property Of the state The new
| law provided in the same terms as the
/ old law that each board should determine
/ the value Of the taxable property OF each
| county which shah be the full value
/ according "a its best Judgment"
! For ten years the income from the mill
I tax under this statute had ranged from
| $4,000 20 $8540o0 annually. II was
/ the fact, and was generally understood.
I that the amount had been kept within
/ the limits by the state boaFu's fling the