The Superior times. [volume] (Superior, Wis.) 1870-1912, 1902-11-01

ings against any wrong-doer in court or
before the public is much more certain
10 attain justice il 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 beittling Of the amounts they
do pay as compared with the contribu-
tons Of individual taxpayers, no failure
TO 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, | 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 quarter of its value, and that
these inequalities were never fully ad-
justed by boards Of review; and desir-
ing above all things in 50 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 pubic-seryiCe corpora
tons by dealing with absolute justice be-
tween them and taX-dodging individuals
for all these reasons, | believe, the tax
commission made the recommendations
for legislative action with reference to
delinquencies on the part Of individual
taxpayers as well as delinquences 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
taxation Of merchants and manufactur-
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 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
meut 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-
mendatiOus Of the commission and in
crease the taxes of the railroads and
other publiC-ServiCe corporations.
First, shall make it plain that the
Legislature did precisely right in follow
ing the recommendations of the commits
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 a
great wrong in not following the recon-
mendatiOn of the commission and in
creasing the taxes of the railroads and
other public-service corporations.
Approval Of legislative Action.
In carrying out the recommendations
Of the commission for q more thorough
and complete assessment aud a more uni
form valuation of the taxable property
of the stat, -he Legislature passed four
bills These bills were so plainly TEht
and necessary that they were supported
by Republicans and Democrats alike,
both in the Senate and in the Assembly.
These four bills provided:
IL For removing assessors for inten-
tioual violation OF duty and for the APP
p0intment Of their successors by the cir
cult c0ur,; e. for furnishing the giving
and taxing Of brides 10y taxpayers, as
SCISSORS, and boards of review, In assess
ing or yaluing property at less than Its
true value. or for Intentionally emitting
its assessment altogether, 81 for Insur-
ing thorough supervision and better en-
forcement OF the tax law; and a. for
better defining charging and more