Wood County reporter. [volume] (Grand Rapids [i.e. Wisconsin Rapids], Wis.) 1857-1923, 1902-05-15


A motion was carried fixing the as
Sessed valuation of all hogs six
months old and over at 81 per hun
dredweight."
The supervisor mentioned writes In
explanation of this action of the as
SCISSORS as follows:
TIE values contained are merely
basis to assess from and not at. that
is, II person should own al animal
that would be worth more than the
lguFe named IN the table, then such
animal is to be assessed for the fus
value, or should it not be worth the
figure so named, then such ANNA.
would be assessed for less than the
prices so named. The reason for
making this table was that most of
the assessors seemed to think that II
1t was not made there would be a. wide
variation in values in the different
districts on the same kinds of stock
and practically of the same value"
The tax commission in answer to
the supervisor makes the following
comments:
IL the schedule of values agreed
upon as stated in these minutes shoutd
De observed and adhered to by the
assessors in accordance with yOur
explanations of its intended use. the
legality of the assessment wOutd
probably be unaffected thereby nro-
VIued the average valuations stated
are the true average values of the
several kinds of property mentioned
There is danger, however. in MAX
ing agreements Of this character. in
that the average agreed upon as 70
particular kind of property NAV be
more or less than the true value of the
average specimen; and such agree.
ment are liable to be construed AS
liking an arbitrary schedule Of vaiues
and may therefore be held to be
illegal by the courts under the rule
declared in the case of Heracy vs.
supervisors of Barron county. 81 WIS.
rs. There is danger also that such
agreemtns may tend to hamper or eng
harraSs the individual assessor IN the
free exercise of his personal judgmen.
OF values in each particular casa
duty which the law enjoins upon him
and which he is bound to observe in
order to maintain the integrity and
legality of his work Agreements OF
this character are not SO serviceable as
they may seem at first. If such agree
ment were made, each assessor would
still have to determine what shall be
regarded as an average specimen OF :
particular class of property to be taken
as his standard. One assessor may
choose as his standard of horses for ID
stance sound, young animal but
weighing say only from / 200 to 1900
pounds. Another may select a mueh
! larger or better bred, or more active
! and a much more valuable animal as
/ his standard. 1t is unnecessary to
show how such varying standards
| would lead TO inequitable results.
1T is probably safer to make 20
agreements whatever of the character
mentioned. 1t is of course helpful an0
desirable for assessors to discuss to-
| gether the actual value of the various
| kinds OF property and thereby gain as
much information and knowledge on
the subject as possible. Further than
| this they can hardly go with safety.
They cannot lawfully agree TO make
their assessment on any other basis
than actual value. 1t is unnecessary
to agree to make assessments on the
basis of true value, for to do so is
DUTY already imposed by law, and each
assessor has virtually agreed TO do this
in taking his oath of office. A further
! force to his obligation"