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

| ings against any wrong-doer in court or
| before the public is much more certain
to attain justice, if the wrong-doer Is
accorded every right, and the benefit of
| every fact and circumstance in his IA
vor to which he is fairly entitled. So
| no narrow proceeding against railroads
| alone no belittling of the amounts they
| do pay as compared with the contribu-
| ti0ns of individual taxpayers, no failure
| 10 admit any statement of fact in their
favor could strengthen the case against
| them, or fail to weaken that OF the state.
| For these reasons, l have no doubt,
! having also found that large amounts of
| personal property were escaping taxa
| ton; that property assessed was not uni
| formly assessed-one mans property be-
| ing assessed at full value another at
| less than a quarter of its value ami that
| these inequalities were never fully ad-
| justed by boards of review; and desir-
| ing above all things in so far as possible
to deal justly by all and lay broadly the
| foundations for fairer and more equal
taxation and in so doing strengthen the
case against the public-service corpora
| lions by dealing with absolute justice be-
| tween them and taX-dodging individuals
| for all these reasons, l believe, the tax
| commission made the recommendations
| for legislative action with reference TO
| delnquencies on the part of individual
| taxpayers as well as delinC on the
| part of public-service corporations.
What the Legislature Did
But what did the Legislature do with
| these recommendations?
| First: 1t passed the bills, as recon-
| mended by the tax commission, to en-
| force the law against individuals and
| private corporations; bills to insure the
fQ Xaff0D n UnpPabantq and or
| ers' stocks, mortgages, securities, and
| other personal property, and to assess all
| taxable property, personal and real, at
| full and uniform value, and that, too,
! without a dissenting vote from a senator
| or assemblyman, Democrat or Republic
| an.
What it Failed to Do.
! Second: The Legislature refused to fol-
| low the recommendations of the tax
| commission for the increase of the taxes
Of the public-service corporations, and
| the railroad and other public-service cor
! poration bills died the death in both the
| Senate and Assembly.
| Criticism by the opposition is made
| that the Legislature did wrong in follow
| ing the recommendations of the commits
| sion to secure more complete assess
ment and more uniform valuation Of
| all the taxable property Of individuals
and private corporations.
| No criticism is made because that Leg
islature refused to follow the recon-
! mendations of the commission and in
crease the taxes Of the railroads and
| other public-service corporations.
First, l shall make it plain that the
Legislature did precisely right in follow
| ing the recommendations OF the commls-
| sion for the more complete assessment
and more uniform valuation of the tax
| able property of individuals and private
| corporations, and,
Second, l shall make it equally plain
| that the Legislature was guilty of
! great wrong in not following the recon-
mendation o. the commission and in
creasing the taxes of the railroads and
J other publie-serV!ce corporations.
Approval of Legislative Action.
In carrying out the recommendations
! of the commission for a more thorough
| and complet assessment and more uni
| form valua ion of the taxable property
! of the state the Legislature passed four
| bills. The SO bills were so plainly right
and necass lry that they were supported
by Republicans and Democrats alike,
both in the Senate and in the Assembly
| These four bills provided:
" For removing assessors Tor lnteh-
| tional violation of duty and for the APP
| pointment of their successors by the cir
| cult court; ~ for Furnishing the giving
and taking Of brides by taxpayers, as
SCISSORS, and boards of review, in assess
ing or valuing property at less than its
! true value, or for Intentionally emitting
! its assessment altogether; 81 for insur-
ing q thorough supervision and better en-
| forcement of the tax law; and "a for
better defining, enlarging and more
| clearly expressing the duties and powers
of the tax commission, and limiting ex'
| penditures by those officials.
h. w-tsfAr
| of these laws is their own vlndlcauoh
| Assessors who Intentionally violate duty
| ought to be removed, and the circuit
| courts can surely be trusted to decide Ill
each case. Taxpayers. assessors, mem
bers of boards of review, and all Other
| officials, high or low, state or MUNICIPAL
| who give or accept brides ought sum
| marily to be punished. The tax laws
| were already enforced as to taxing fac
| TOTES, farms, shops, homes and all Wis
| ible personal property, except as TO UNI
formity of valuation, and how unjust tt
| these taxpayers TO critieise Legislation
/ which by a thorough supervision of the
assessment and valuation of property
| will require those to pay up fully who
/ unIawfully were not paying at all, Oh
| having but little, and who are so much
| better able TO pay an equal share. And
finally. who could have believed that
| comnlaint would be made because the
4
| efficient the services OF the tax commits
| sion. bg more clearly defining its duties
and powers.
These are the laws and the only laws
| at which these criticisms are leveled.
! There is not provision in any one OF
| them which made any property assess
/ able which was not assessable before.
| They simply provided for better en-
| forcement of law so that each taxpayer
| owning taxable property OF any kind
| should be taxed upon it just the same as
| his neighbOr owning ike kinds OF proper
| ~ Is taxed upon his. These bills were
| necessary TO Just and equitable distribu-
ton OF thu tax burden as between individ-
| uals and private corporations. and finally
| as between these taxpayers and public
| service corporations. Ii was laying the
! foundation for placing all upon an equal
and Just footing before the law. Ii made
! il impossible for the railroad TO say that
| tax refoI,m was 8 lop-sided reform aimed
| TO punish them and permit owners OF
| large amounts OF taxable property TO 60
/ untaxed
Criticism II these bills is criticism OF
I the tax commission. criticism Of the Leg
/ stature When they reached the execu-
| i've oe1cs with tue unanimous approval OF