Northern Wisconsin advertiser. [volume] (Wabeno, Wis.) 1898-1925, 1903-03-05
Tax Commissions Estimate o. Market
Value OF Personal TOEerb in Wisconsin.
u Was Based on a False Assumption.
me Commission Cut Down the
vaiua ion of the Local Assessors.
ISSUED in Ben Il q WISCONSIN, Railways.

me Commission Cut Down the
saiua ION of the Local Assessors.
ISSUED in Ben Ii ,f Wisconsin Railways.
~ IN the preceding article we discussed the
lax commissions report of the true value
Vi country real estate. We showed that its
estiIiiate was very much less than the
census returns. We shall next consider the
True value OF personal property. But be-
IoIe We say any thing in criticism of the
tSHlihllssion estimates of the true value of
tue personal property in Wisconsin we
snail state, largely in the commissions own
mates.
On page sc of its first biennial report the
lax commission very briefly explains the
pan on which it computed the value of per-
sGEai property. Speaking of its own acts
the commission said In their compIta-
lions the commission first calculated tae
total value of the personal property. by tax
ing the average ratio of assessed valuation
70 actual value shown by real estate in
each assessment district Qt was deemed Il
Iair presumption that the assessor applied
10 personal property, or that part of it dis
covered by him. the same ratio that he APP
pled to real estate). then adding the total
assessment of personal property in each dis
trlct for five years and taking an average
ratio"
Stated in other words the commission arbi-
trarily increased the values of personal
property fixed by the local assessors in the
same ratio thNt il had already increased the
NetAutS VI tue veal estate nNeu DIV the same
local assessors. The commission assumed
that only the same degree of under-valua.
ton prevailed in the case of personal prop.
erty that the commission had found to exist
IN the case or real estate. For example, III
the average assessment for five years of the
personal property of a certain assessment
district Amounted to $4,000 and the con-
mission had previously found that the rea
estate OF this district for the same five
years had been assessed at but onehalf its
true value, the commission would double the
local assessment of 100000 to get its so
called true" value of the personal property
of the district
We do not concede that the true value Of
the personal property of the state can bt
found In this way. First, because we be
lieve assessors under-value personal prop
erty much more than they do real estate
especially in large cities, and, secondly. be
cause th"y find practically all of the rea
estate while they ind but a small part o.
the PEI sonal property. The latter cOnten
ton the commission comedies in a measure
Tor II SAYS lit was deemed a FAIR PRE-
SUMPTION that the assessor applied I,
personal property. OR THAT PART OF II
DISCOVERED By HIM. the same rati,
that he applied to real estate" In maxim:
its valuations, however. it proceeded as If i
had not made this admission.
We protest against the rough and ready
method adopted by the commission for find
ing the true value of the personal propert!
in the state; and insist that the esti
mates of the commission are not n SAT,
guide for action. The whole controversy
of whether or not the railroads are paying
their fair share of taxes depends almost en-
tirely GU the valuations placed on the othel
property in the state and we shall not allow
to go unchalenged the Tax Commission
estimate of the value of personal property
based entirely on presumption" which
neither appeals to common sense nor finds
any support in experience.
The half-hearted attempt of the commits
sion to discover the personal property which
every one knows escapes taxation is to say
the least both surprising and disappointing
for here lay its greatest field for usefulness
and the position of the commission Is not al
all strengthened by the apology 1t makes
for its failure to grapple with the problem
of getting personal property on the assess
ment rolls.
We have now stated the assumption OIL
which the Tax Commission based its esti
mate of the true value of the personal prop
| erty in Wisconsin and we have also present
| ed some objections - its methods of valua
| ton and have called attention to the ute
| lack of zeal displayed by the commission
| In the discharge of this, its most importan
| task. Having discussed its methods we ar
| now free to discuss the statistical matte
| submitted by the commission.
1t requires but a very superficial eXamlna
| tion of the valuations made by the local as
SCISSORS and those made by the Tax Com
| mission to perceive that there was some
| thing radically wrong with the method o
| valuation adopted by the latter. Whereve
a local assessor made an effort TO find tn
personal property in his district he wa
property than the commission would &C
| knowledge the district contained. In IT.
| first report the commission made an esti
mate which 1t raised 500, 245, 2J3 in its sec
] ond report. of the total value of the per
| sonal property in the state.
The local assessors in 80 of the II coun
| ties of the state have discovered and as
| sessed much more of this class of property
| than the Tax Commission will admit to b,
| in existence Notwithstanding the fact tha
| the local assessors have actually found tn,
property the commission still refuses to bC
| convinced. Where the local assessors re
turns of personal property were higher thar
| it's own estimates the commission scaled
| down the assessors returns until they were
approximately equal to it's own estimates
| 1t has calmly taken the position that If the
| facts conflict with the theory it has an
nounced. or more accurately the presump
ton 1t has stated. so much the worse foi
the facts The Tax Commission has prac
tically given notice that the valuations OF
personal property In the different counties
shall not exceed its own estimates. The
acts of the commission suggest the story OF
PrOcrustes. the tabled highwayman OF
Attica. who is said to have reduced his
captives in size by chopping off the limbs
of all those whom he found too long for
the bed he had prepared.
We do not believe the local assessors over
valued the property of their constituents
at the last assessment Such a metamor-
phosls of the assessors is not conceivable.
1t wOuld be fully MS easy to believe the
leopard could change his spots or the
Ethiopian his skin. Even the highest re.
turns made by the loca! assessors fall short
of the full value of the property in their
districts.
We can soc no ground on which the com
mission was justified in scaling down the
valuations of the local assessors of 80 of
the II counties of the state by the large
sum of 81 1el. 1872. 1t would he interest
ing to hear from the Tax Commission as TO
the basis on which 1t reduced the assess
ment of the pPrsonal property of Ashland
county from S3,3l4nS9 to 81 926 and the
assessment Of personal property In Chip.
pewa county from S5093. 097 to 50. 26j POS.
and the assessment OF the personal property
465.S63 and the assessment of the personal
property IN Waupaca county from $4,032, 800
TO 50 rs. 900.