Wauwatosa news. [volume] (Wauwatosa, Wis.) 1900-1948, 1903-03-07
Tax Commissions Estimate Of Market
Value Of Personal Property in Wisconsin
II Was Based on a False Assumption.
The Commission Cut Down the
vaIua ion of the Local Assessors.
ISSUED in Behalf ot Wisconsin Railways


The Commission Cut Down the
Valuation of the Local Assessors.
ISSUED in Behalf ct Wisconsin Railways
In the preceding article we discussed the
lax COMMISSION report of the true valGe
or country reel estate. We showed that scs
estimate wsa very much less than tbs
census returns. We shall next consider the
true value of personal property But be-
Tore we say anything in criticism of tbs
.oHlHilssion estimates of the true value OF
tne personal propertS q Wisconsin we
shall state, largely Il the commissions own
mates.
On page &C OF its first biennial report the
Tax Commission very briefly explains the
plan on which IL computed the value OF per.
s0EaI property. Speaking of its own acts
the commission said In their compata.
IONS the commission first calculated tire
totaI value of the personal property. by TAX
ING the average ratio of assessed valuation
10 actual value shown by real estate in
tach assessment district lit was deemed a
| IaiF presumption that the assessor applied
! 10 personal property, or that part OF it dis
| covered by him, the same ratio that he ap-
pHed 10 real estatci, then adding the total
assessment of personal property in each dis
| trrt for five years and taking an average
Ua mat and applying to- sta shfi 3sfds estate
| Stated in other words the commission arhi-
uatHy increased the values OF personal
properly bxed by the local assessors in the
same ratio that 1t had already increased the
vdIueS OF the real estate fixed by the same
! lGcat aSSeSSOrS The commission assumed
tlat only the same degree of under-valua-
ton prevailed In the case OF personal prop
trty That the commission had found to exist
IN the case OF real estate. For example. II
Ihe average assessment for five years of the
gg ttls2nal property or a certain assessment
district amounted to 5000 and the com
| mission had previously found that the real
estate OF this district for the same five
years had been assessed at but one-half its
true value. the commission would double the
| local assessment of $4,000 10 get its So
Ina Il
OF the district.
We do not concede that the true value OF
me personal property of the state can be
round In this way. First, because we be
NeNe assessors under-value personal prop
ertF much more than they 10 real estate,
especially in large cities, and, secondly, be
cause they lind practically all of the real
estate while they find but small part Of
the personal property. The latter conten-
tor II says III was deemed a FAIR PRE-
81 NPTtON that the assessor applied TO
personal property. Or THAT PART OF II
DISCOVERED BY HIM the same ratio
that he applied to real estate In mai king
It's valuations, however It proceeded as Ii it
had not made this admission.
We protest against the rough and ready
method adopted by the commission 70: find
Ing the true value of the personal property
IN the state; and insist that the esti-
mates of the commission are not a safe
guide for action. The whole controversy
or whether or not the railroads are paying
their fair share Of taxes depends almost en-
UItlE on the NdiNdtlOnS placed en- the Otner
property in the state and we Shall not allow
TO 70 unchaengcd the Tax Comln,~s Ions
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 ut
oil strengthened by the apology it makes
for its failure to graphic with the problem
Of getting personal property on the assess
We have now stated the assumption on
which the Tax Commission based its estl-
mate of the true value of the personal prop
Crty in Wisconsin and we have also present
ed some objections to its methods of va,uI-
lion and have called attention to the utter
lack Of zeal displayed by the commission
Ia the discharge of this, its most important
task. Having discussed its methods are
now free to discuss the statistical matter
submitted by the commission.
Il requires but a very superficial examine
ton 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 Of
valuation adopted by the latter. Wherever
local assessor made an effort 70 find the
personal property in his district he was
able to discover much more Of this class of
property than the commission would ac-
knowledge the district contained. In It's
first report the commission made m eSt-
mate which il raised S26. pa 2J3 In Its Sec
1pd report Of the total va.qe Of the per-
sonG property IN the state.
The local assessors in ~ Of the II coun-
ties of the state have discovered and as
sesscd much more Of this class OF property
than the Tax Commission will admit TO he
II existence. Notwithstanding he fact that
the local assessors have actually found tho
property the commission stiii refuses to be
convinced Where the local assessors re-
turns of personal property were higher than
It's own estimates The commission scaled
down the assessors returns until they were
approximately equal TO its own estimates.
IT has calmly taken the position that If the
facts conflict with the theory 1t has an
nounccd. or more accurately the presump-
lion II has stated. so much the worse for
tho facts The Tax Commission has prac-
lically given notice that the valuations OF
personal property In the different counties
shah not exceed Its estimates. The
acts of tho commission suggest the story OF
Prorrustes. the fAhled highvayman Of
Attlci. who is said to have reduced his
raptivps In size ny chOpping or the limbs
~ an those whom he found too long for
the he'd he had prepared
We do not believe the loral assessors over
at the last assessment. Such metamor-
pnoss Of the assessors is not conceivable.
1t would he fully as easy to believe the
leopard could change his spots or the
Ethlopiau his skin. Even the highest re-
turns mnde Ivy the local assessors fall short
Of tho full value of the property in their
We can soc no ground on which the com
mission was justified In sealing down the
valuations of the local assessors OF 80 OF
the n counties Of the state by tho large
sum Of S45, ItE, T32 II would he interest
Ing to hear from the Tax Commission as TO
tho basis on which It reduced the assess
ment Of the personal property Of Ashland
county from $2,374rS9 TO S1.C06.o2G and the
assessment OF personal property in Chip.
pewa county from S50a3,G9T to So. 2G5. Dos.
and the assessment OF the personal property
In Grant County frcm S90a3.G31 10 So
4eSSG3 ami the assessment of the personal
property in Waupaca county from $4o32, $50
To S2.35S. 800.