Vernon County censor. [volume] (Viroqua, Wis.) 1865-1955, 1903-06-03
Taxation.


Changes have been made in the laws
relating to taxation that will affect ey-
cry community Because of the chang
ing Of the method of taxing the railroads
from the license fee system to the al va
loren system il is expected that the
revenues of the State Will be increased
upwards Of S500,000 from this single
item alone. Another source of revenue
viii he from the lumber districts. where.
while the assessors have been diligent 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 tho agent and giving him Il
lien on the lumber for the tax in protect
ing him against any disposition upon the
part of the owner not to paY. will make
it practically impossible for any of the
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 ,rill be taxed in place Of the
estate being directly taxed
In the way of increasing the eXemp-
tions Of property the Legislature has
done considerable. Musical Instruments
where the value added to the household
furniture will not exceed 500 are ex-
empt: watches bicycles, firearms are also
exempt in addition TO the tools of me-
chanics where the amuuats do not exceed
$50 in value
The only changes made relative to the
taxing Of express and sleeping car com
panies has been to place the assessment
in the hands Of the new State board of
assessment, which is the tax commission
Otherwise the law has not been changed.
Park lands have been exempted and
changes have been made relative to the
taxing Of banks in that the assessed val
nation Of the real estate is TO be deduct
ed from the CAPITAL stock. Property own
ed or occupied by municipalities whore
no rental is paid, is to be exempted and
provision IS made for the distribution of
the license fee tax from electric light
plants. owned by railroad companies, to
the municipality where the plants are 10
Gated. Heretofore it was distributed to
the municipalities through which the
railroads RIM. The change was made be-
cause of complaint made by V'auwatoSa.
i ilt illbt -t&@E tGAdiihA Bl4i tA'EH NO
come up TO the expectancy. While the
mortgage Is ~ be taxed as m interest
in real estate it is only to be assessed
separately upon request Of the owner Of
the land. The school tax law provides
for virtually a seren-tcnths mill tax ia
place Of the enc mill tax Provision is
made for the levying OF a one-fourth mill
tax in the towns for road improvement
and tax Is to be levied that viii yield
$4,000 fer the normal school fund ~
important taxation measure that was
passed extends the right Of the assessors
to increase the valuation Of credits from
tha5 stated by the owner. if they deem
advisable The owner must pay the tax
unless he appears before the board Of re
view. An important change 10 the local
boards is made by putting the ward
supervisors On the city boards in place
Of aldcrmapic members This is for the
purpose Of giving them the same benefit
thas the town supervisors enjoy who ara
members Of the town boards jr the
sprine. thereby the better fitting them
ives 20 act whan the county assess.
cent md appropriations are decided
upon. Legislation was begun locking