Wausau pilot. [volume] (Wausau, Wis.) 1896-1940, 1903-06-02

Appropr iations.
Madison correspondence:
The forty-ninth session of the Wiscon-
sin Legislature came to an end at noon
Saturday. 1t has been one marked by
many events; it has been notable in many
respects In many ways more was ex-
pected of il than OF any session for years
past. In some respects the expectaneies
have been met, but the record Of achieve
ments falls far short of the anticipa-
tons INDUCED in at the commencement.
New Epoch in States History.
The session has marked a new epoch
in the history Of the State, one likely to
be echoed in the future in other States.
1t has begun the operation of pioneer
legislation in this State and to a certain
extent has become the pioneer OF the
States in a discussion which Is certain
to command great attention in the flu
ture. This is particularly true so far as
the exemption Of credits is concerned
Through the report Of the tax commits
sion and by the debates in the Legi,la-
ture, particularly in the Senate, Wis
consin has given greater recognition to
this new field of legislation than any 9TH
er State and there is little doubt that It
has given an impetus to credit exemption
which can never be checked until the
question has been infinitely threshed and
a more satisfactory solution reached re-
specting the taxation of this class Of
personal property than now obtains, or
has obtained heretofore.
The Legislature at this session has
taken gigantic strides into new avenues
looking toward a complete revision of ex-
listing methods of taxations of corpora
tions, particularly railroad companies.
While checked in the endeayor to read
just the existing freight tariffs it has
fomented movement that will not end
until, AZ least, something has been ac-
complished in securing to the State a
greater supervision Of the public service
and quasi public corporations 1t has
done much toward the settlement of the
problem Of direct nominations by the
people by placing the ultimate settlement
of that question with the people them
selves.
Care of Children.
OF all of the actions directly affecting
the future welfare Of the State taken by
the Legislature in many sessions passed
there has been none that viii doubtless
rebound to the larger benefit of the State
and its citizens than the legislation en-
acted ut this session touching upon the
welfare of the common schools and at
fording greater protection and care to
the children. BY its actions relative to
compulsory education. to the labor OF
children and in providing liberal fund
for the care of and the extension of the
public schools the Legislature at this
session has safeguarded the interests of
the coming generation to a greater de-
gree than at any time in the past.
Not alone in the matter of the com
mon schools has the Legislature accom-
plished much, but it has dealt literally
with the institutions for higher learning.
irrespective of whether or not this be
wise and desirable education, because u
the feeling that the more extensive the
courses at the State University the more
expensive, in equal ratio, the securing
of that education. Behind this is the fear
that the university may be unintention-
ally lifted beyond the reach of the poor
mans children.
The volume Of legislation accomplish
ed just about equals that of the session
of 1901 Then 476 chapters were enact
ed. This year the number viii fall about
ten short, but the quality is far in add
vance.
Taxation.
Changes have been made in the laws
relating to taxation hat will affect ev-
--sry community. Because of the chang
ing of the method Of taxing the railroads
from the license fee system to the ad va
loren system it is expected that the
revenues of the state will be increased
upwards of 100000 from this single
item alone. Another source of revenue
will be from the lumber districts. where,
while the assessors have been djligent in
assessing the lumber piles, it has been
almost next to impossible to collect the
TAX The new law providing for the tax
ing of the lumber against the owner of
the land or the agent and giving him O
lien on the lumber for the tax, in protect
ing i'm against any disposition upon the
part Of the owner not To pay, viii MAXI
it practically impossible for any of tbs
lumber to escape and many thousands OF
dollars are expected to flow into the cof
fcrs of the State from this source. \
considerable income is also expected from
the taxing of inheritances. Under the
new law the gifts. or requests TO the
individuals will be taxed in place of tht
estate being directly taxed.
In the way of increasing the exemp-
lions of property the Legislature has
done considerable Musical Instruments
where the value added to the household
furniture will not exceed 5000 are ex
empt watches, bicycles firearms are ais,
exempt in addition to the tools of me
chanics where the amounts do not exceed
$50 in value.
The only changes made relative to tn,
taxing of express and sleeping car com
panies has been to place the assessment
in the hands of the new State board o.
assessment. which is the tax commission
Otherwise the law has not been changed
Park lands have been exempted ant
changes have been made relative to tn,
taxing of banks in that the assessed val
uation Of the real estate is 10 be deduct
ed from the capital stock. Property own
ed or occupied by municipalities wher,
no rental is paid, is to be exempted ant
provision is made for the distribution Of
the license fee tax from electric light
plants. owned by railroad companies. Il
the municipality where the plants are 10
Gated. Heretofore It was distributed [,
the municipalities through which III,
railroads run. The change was made be
cause of complaint made by Wauwatosa
The mortgage taxation bin does no
come up 10 the expectancy. While IN,
mortgage is 70 be taxed as an interes
in real estate. it is only to be aSsesSe,
separately upon request Of the owner o
the land The school tax law provide
for virtually seven-tenths mill tax Il
place Of the one mill tax. Provision /
made for the levyinc of a oae-fourth mil
tax in the towns for road improvement
and n tax is to be levied that will yiei'
S2Sl. 600 for the normal school fund N
important taxation measure that wa
passed extends the right Of the assessor
60 increase the valuation of credits iron
that stated by the owner. If they deem
advisable The owner must pay the IN
unless he appears before the board # re