Vernon County censor. [volume] (Viroqua, Wis.) 1865-1955, 1903-01-21


and individual taxpayers to the state
Acting along these enes. after pro
tracted contest, the STATE of Michigan
adopted the al yaloren system Of taxing
railroads ana other pubIc-serYice eoruora.
lions established a state board OF assess
ment, aseertained the value OF railroad
property. applied to IL the same rule OF
taxation which Is applied 10 the propertv
OF individuals, resulting in an Increase
In the IaXes on railroad property Of that
state Of 81 36G,3243s.
The taxpayers OF this commonwealth
were very patient while investigation was
being prosecuted. They have shown great
forbearanee with delays and postpone
ments heretofore. They have Sustained
wrong and injury which can never be re-
paired. They have carried the burden OF
otkers IN addition 10 their own, for which
they Will never be compensa ted They have
paid out Of their savings the taxes of the
puhhc-service corporations for many years.
Is Is their due, 1t is due 10 the state, that
these wrongs should end here and now
/ The past cannot be recalled. The wrongs
inflicted cannot be repaired but there is
lodged with this Legislature the fun au-
thOrity, and upon IL rests the binding obi
CATION 10 deal Justly with these corpora
lions and with tb" people. This duty Is not
one which may De shirked or evaded or
postponed.
Suggestion of Compromise.
Efforts may be further continued TO OBJ
struct the course of justice. These falling
as last resoit efforts Will he made to
compromise. There has been given into t,ur
I
opinion may arise in the performance of
public duty upon questions Of policy. This
Is not question of policy. The railroad
companies of this state owe the state more
than 100000 year For many years.
because of the postponement or defeat Of
legislation requiring them 10 pay their pro
portiOnate share of the taxes. the other tax
payers of Wisconsin have paid for them
million dollars annually. The case has
been tried, the hearing has been full. Judg-
ment has been given again and again.
4t1Asg hRN-p hnps -
ties. and repeated by candidates for OF
nee, over and over again. The question
Is not an open one. There is no oppor-
tunity for misunderstanding There is no
tained. The truth is known. 1t is lodged
In the public mind to stay. The people
want million dollars a year because that
Is the sum owing They are not TO be
wheedled by any soft phrases about con
servatlsm. There Is nothing to compro-
mise Equal and just taxation Is 4 funda-
mental principle of republican government.
The amount due as taxes from railroads
and other public service corporations should
be paid. and paid in full. and | am con-
tidenta the legislation to secure that pay
ment will be promptly enacted.
| recommend that the bill formulated by
the tax commission in accordance with their
report, pursuant to the law creating that
body. aud presented by them to the Iegis-
lature. be passed promptly. and that there
may he no uncertainty ! now say that
measure creating a state board OF assess
ment to determine the value of railroad
property. and applying to railroad com
panies and other public service corporations
the same rate OF taxation which other taxa
BILE property pays In this state, win be
promptly approved by the executive, II
given the opportunity.
That the tax commission should constitute
a board of assessment. In whole or in part,
/ have no hesitation In recommending, The
terms Of the members of the board should.
however. be so changed TO expire at in
teryals of two or more yeals, to the end
that there should be at all times men upon
the board trained in its work. The term
of service should be from six to nine years,
which will enable the commission to ac-
qulre such experience as to become more
and more proficient in their duties of valu-
ing corporate property and mastering all
the complications of corporate accounting.
But in determining the value of railroad
property and the property of other public
service corporations 1t will be found neces-
sary to place at the command of the board
the expert knowledge OF competent civil
engineer and competent accountant. Men
skilled in these lines of work command
good pay. The railroad companies employ
the best talent available in each of these
departments. The state will be placed at a
great disadvantage in assessing and collect
ing axes flom public service CORPORATIONS
nn!ess 1t so equips it's board of assessment
and taxation as to meet these corporations
on equal terms with equal talent.
There are two methods. either of which
would equip the board for this important
work They might he authorized to en-
ploy such experts in their discretion and
pay them reasonable salary. There would,
however, always be the possibility of he
Legislature failing to provide an appropria-
ton sufficiently adequate to secure this as
sstance for the board.
This important work might he crippled
under the plea of economy which the cor
pora tons would adroitly uige through their
many agencies. This danger could be oh
Waited by increasing the membership of the
commission or board of assessment, adding
tbarafo n civil tUppr and pXppFt
countant. In undet ,akng and carrying for
ward this important wolk there would ne
found constant employment for such a
commission. The increase III expense, arls-
ing from the enlargement OF the board by
two additional members, would be trihing
Indeed compared with the increased reve-
nues of the state resulting from the proper
tionate taxation OF the property of these
great corporations at full value. The board
of state tax commissioners. acting as the
state board of assessment for anpraising
and assessing the property OF publc-serVlce
corportons, is certain to become the mosl
important body in our entire tax system.
We are therefore. bound to exercise the
greatest care in establishing II upon SAFE
and permanent foundation. While in this, as
in all things pertaining TO the pubic serN
ice extravaganza in expenditure must not
be- permltted yet there be no more
certain method of squanderlng the pubic
money than in mistaGIng cheapness IN the
the public service.
n establishing state tax commission
from these corporations the immense sums
of money which they have successfully ana
W -ongfully withheld from the state, we are
imposing upon chem task hedged about
and complicated with difficulties OF every
/ cont eiyable Kind and nature. Their course
win We obstructed, their work VIII be sub
iected to the most searchin,, ANALYSIS, IL
win be tested in courts, and the state VIII
lie Short sighted and waSteful or both time
and money. IT 1t fails to afford sueh com
mission the very best equipment possible
for the great undertaking committed to IT,
Wisconsin can pres: ~ the experience OF
other states some of which assess the prop
erty of corporations through a commission
or board composed % state officers. Such
boards or commissions bring 10 their duties,
as a rule. no special training or aptness
for the work and can give but small por-
ton of their time, since their regular duties
as state officers must take precedence; con
Seduently. they are but i'll prepared TO con-
front the able accountants aud engineering
experts employed by the corporations
There Is. however, one merit in the sys-
tenn Of assessing corporate property through
commissions of state boards composed OF
state officers and that is they are directly
responsible TO the people and must with
each recurring election defend their acts as
commissioners before the voters.
In other states the boards are appointed
renee Of the higher branch OF IN" Isegisla-
ture Where the terms of service are long.
the commissioners or members OF the board
Of assessment become expert IN their du-
ties. even though they rad little technical
knowledge when appointed. and this method
Is preferable, but II + open 10 tae onJeec-
nnence in the appointments and conhrma-
tion of them from time TO time and thus
influence the appraisal OF th'lr own prop
erty.
II has been suggested by an eminent writ
err on this subject that!
The safest plan for organizing a state
commission is "A combination Of ex-oficio
and appointiye officers with equal voting
powers Three uppointiNe members with