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

thu Legislature, | signed them as govern
or and assume full responsibility for such
action. They were not the insane ex<
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 a pre-
cedng administration had prodded up the
assessors into q 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" or wild" or
"senseless" body Of men; and one was
drawn by the experienced and conserva-
tive asscmblyman from Chippewa coun-
", 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 will 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 1t has
been criticised because assessments have
been made at full value in order to pro-
mote uniformity and equality of taxation.
II is claimed that his means higher
taxes upon all taxpayers and serves no
other purpose. Few men would be will
ing 10 advocate a scheme of assessments
winch makes one mans taxes higher
than another's upon property identical 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-
tenn The uniform assessment of all prop
ety is absolutely essential to equitable
and just taxation, Under all circum-
stances, at all times, and with all men
this has been found attanable 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 ID
boards Of review, battling every approach
y
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 10
sessment.
This, however, does not mean any in.
crease in taxes because as the assessed
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 be 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 20 be raised for local purposes
adds this sum to the state and county
tax which has been certified to il, and
then determines the rate necessary TO
raise the required amount. If the prop
erty appearing on the roll for that mu.
Mclpallty has been assessed Mt low
rate then the percentage rate OF the
levy will be correspondingly high. IL
the valuation by the assessor has been
nigh, the percentage rate of the levy Will
be low. AS stated by Tax Commissioner
Gibson:
The same amount Of taxes Is to be
collected whether the assessment Is al
|HF# H.
The ouly direct effect of the assessment
at true value over one at 80 per cent.
Is 10 reduce the percentage of the levy
| one-halt on all the property on the roll
For these reasons it is clear that no in
crease IN the assessed valuation of prop
crty by the local assessors will produce
| any increase in either state. county, or
local taxes.
The Mill Tax.
There has been an increase. and an I'm.
necessary increase, in the school fund
! lyr the benefit Of the common schools.
The income for this fund is raised by the
levy OF a tax OF one mill on each dollar
/ Of assessed value Of the taxable property
/ ~ the state. Not the value as assessed
/ by local assessors, but the full value
as determined according TO the judgment
OF the state board Of assessment.
by an act IL the last Legislature the
3 l4A ''A4N'tN~t1A " a. lAAIt LLt sLdAE BDdTl
4 ~ assessment III lieu Of the state officers,
. who had heretofore constituted the
I board. 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
1 20 he performed without extra compen-
+ sation Ii substituted three experts who
+ We're giving their time 20 the question OF
/ values, assessments and taxation for a
/ board composed Of men whose time was
occupied viii other subjects, who, a.
4 rule, We're not making a study Of lie mat
/ tiers with which the hoard had 10 1a0l,
/ snd WHO We're changed every two or four
+ years | approved the bill Il made no
/ change in the duties ~ the board as 10
/ assessing or determining the value u the
i taxable property IL tile state. The new
4w provided g the same terms as the
a.3 .aw 'ha- #aah board Sh0u,l determine
/ the value tile taxable property OF each
county which shall be the full value
ace riding 20 is best judgment
! For ten years tGe income from the mill
! FAX under this s.atn-e had ranged from
+ Ns1pn % >a5#.tsW annually. Il was
tae saa-, ana was generally understood.
i tat THE amount Lad been kept within
i the limits TIN tile state boards liking ihs
value Of the taxable property u th& saaSs