Wausau pilot. [volume] (Wausau, Wis.) 1896-1940, 1902-04-29
ASSESSORS MEET.

u.
pal address was made by Supervisor of
Assessment, VIM. Warehouse part of
which is herewith given. 1t is full Of
many suggestions and we print the most
important parts for the benefit of read
ers-
GENTLEMEN:-You are assembled here
pursuant TO provisions of Chapter AS,
laws of 1901, and especially Section 4
thereof; part of said section reads as
follows:
Annually, on or before the last Tues
day of April, the County Supervisor of
Assessment shall call a meeting of all
of the assessors of the county for con-
ference and instruction relative To the
duties of such assessors in the valuation
and assessment of all kinds and classes
of property subject to taxation under
the laws of the state.
At the outset it may be of benefit to
have brought to your notice the manner
in which this convention has been
brought about.
The original bin creating the Office of
Supervisor of Assessment was drafted
and introduced by Hon. John w
Thomas, member of assembly from
Chippewa county; the said bill became
law May 10, 1901, although changed
almost beyond recognition, and we
must accept this law as well as all
others upon the statute books as they
are and not as we might wish them to
be
A wise man has said I'VE are here to
consider the methods which are best
calculated To secure the enforcement
of the law as it is and not as we may
think it ought to be- and can but say
that in my humble opinion this is the
only way in which to look upon the
laws governing assessment of property
and trust that you will agree with me
in this matter, as in any event you or
cannot change the law in any partic-
ular, and might just as we'll work upon
the theory that 'all laws are good
until proven wrong or bad.
To you, gentlemen, is allotted the
most important part in all taxation
matters-that of listing and valueing all
property in your assessment districts at
its true value for assessment purposes;
and in this connection allow me to
point out the Importance of Il full valu-
alton of all property of whatever kind
or nature, real or personal, and, see
that all such property is placed upon
the assessment roll of your district
The valuation of property is one of the
vital questions for you and deserves
especial practical consideration and
earnest thought.
Under valuation upon the assessment
rolls has undoubtedly taken firm root
in Marathon as well as in other coun
ties of the state and will surely prove a
stumbling block to you in arriving at a
true cash value of all property assess
,.hI 10 fhrAnnhnnt tho cnUnraI afaf
districts of Marathon county Iu this
connection, / cannot do better than
quote Assistant State Tax Com
missioner George Curtis, Jr., upon this
point:
MIR. Curtis sadly Where the prac
tice of differentiation has prevailed for
years, in many assessment districts
arbitrary valuations for assessment
purposes have become established
which are not based upon any definite
or uniform PERCENTAGE of true value.
These arbitrary valuations are changed
from time to time according to the
notions of successive assessors, pre-
vious assessments being taken as a
guide or standard rather than actual
values. until the whole becomes but Il
mass of arbitrary figures. Assessment
valuations thus become to be, andin fact
are commonly considered and treated
as something apart from and unrelated
to actual values. The feeling on the
part of the assessor that he is bound by
no definite rule or standard begets in
difference and carelessness, gives bias
or prejudice free play, and with the
easy going or Intentionally dishonest
official, affords both room and cover
for favoritism and partiality."
You are earnestly requested to read
aud diligently study the addresses of
the several members of the State Tax
Commission as contained in the printed
pamphlet presented to you at this meet
ing, and containing the proceedings of
the first annual meeting of the Super
visors of Assessment.
We have been land will be again
asked as to the placing of lambs, calves
and other sO-called worcestershire per-
s)nal property upon the assessment
roll; glance at Section 1867, Statutes
of 1898, will answer all questions of this
character; the first question on the per-
sonal property blank being the number
and valuation of horses of all ages;
then neat cattle of all ages; mules and
asses of all ages and sheep and lambs
A careful reading of section 1851,
laws of 1898, will aid some of the assess
ors of this county and section 1862 to
1859, in connection with the instruction
to assessors, etc, issued by the Wis
consin state tax commission will mater
Tally aid all of us.
You will observe that the secretary
of state has provided for your use
(through the county clerk for the pur-
pose of listing some of the so-called
intangible articles of personal property
a new blank; this is IA new blank To be
used in connection with the regular
pei S NAL property blank, and | would
respectfully call your attention to the
form of affidavit thereto attached,
wherein the person being sworn, de-
poses and says that the foregoing state :
ment is correct and true statement,
etc, of personal property belonging To
him or his wife or had by him in charge
or possession as agent, Pledge, parent,
guardian, executor, administrator,
trustee, assignee or receiver, etc
You are advised that an assessor
under the law has the authority to adj
m mister oaths to determine the amount
and value of personal property, other
than moneys, notes, bonds, MOI tgages,
etc, and should any such person re-
fuse to testify, you may call upon other
persons as witnesses, to give evidence
under oath as to the items and value of
the personal property of such person
Furthermore, section 1866 provides
that the assessor after arriving at the
total valuation of all articles of per-
sonal property which he may DE able =
discover as belonging to any person if
ne has reason to believe that such per-
son has other personal prooe.sy con
si>ting of money, credits, deots due or
to become due, or any other things of
value liable to taxation, he shall add to
such aggregate valuation of personal
property an amount which in his iudg-
m mt will render such aggregate valua-
ton a just and equitable valuation of
all the seasonal property liable to taxa
ton belonging to such person. To
quote Mr.. George Curtis, Jr, again
1T may be thought that the most i'm
portant of these special provisions are
those giving the assessor the power to
require sworn written statement of
m ,neys. notes, etc and To examine prop
erty owners and witnesses under
n 4 ~ f0 all other kinds of nronsrtx~.