Vilas County news. [volume] (Eagle River, Vilas County, Wis.) 1896-1927, 1903-03-09
Tax Commissions Estimate Of Market
Value Of Personal T0psrV in Wisconsin.
u Nas Eesec ca O False Assumption.
The Commission Cut Cown the
saiua ion OF the Loca. Assessors.

- WIS EG&el CT al8e Is = l01 ptOns
The Commission Cut rown the
Ealua ion Of the Loca. Assessors.
ISSUED Ia Ben d. Wisconsin Railways.
Ia Jle preceding article we discussed the
. Tax commission report Of The true value
telNatc was Veg. much less than the
= census returns. We shall next consider the
4 true falve uf personal property. But be-
+ -D-e Nt say ANYTHING in criticism OF the
. JAe personal property Ia Wisconsin we
I sH.li. state. largely ln the commissions own
+ mates.
/ On page G0 of IFS FIRST biennial report the
Z AK 'uMml >siou very briefly explains the
. p.aA on which 10 computed the value oI per-
4 sonar property. Speaking OF its own acts
4 lnt commits sion said. I'm their cnmpata.
/ lions the commission first calculated ire
I tot'l value Of tle personal property, by tax
i !As iuh average ratio Of assessed valuation
I 70 actual value shown by real estate In
/ taeh ass SSmtLt district ut was deemed
! Ia'l presumption that the assessor applied
! 70 personal property. or that part OF 1t dis
i Gov ttti %! lim, the same ratio that he APP
! pied 70 rea! estate, then adding the total
! ass esinent or personal property in each dis
/ ttlct FOR i've years and taking an average
/ ratio"
Stated ia other words the commission arbi-
I tta.iiy Increased the values Of personal
/ property Fixed by the local assessors in the
same ratio that it had already Increased the
/ values OF the real estate fixed by the same
/ loca. assessors The commission assumed
4 that only the same degree of under-yalua-
! ton prevailed IN the ease of personal prop
erty that the commission had found 20 exist
i IN tte ease OF real estate. For example. TX
I the average assessment for Eve years of the
personal property OF "A certain assessment
/ district amounted 20 $4,000 and the COM
/ mission had previously found that the real
I estate OF this district for the same i've
/ years had been assessed at but One-hat its
/ true value. the commission would double the
! local assessment Of $4,000 10 get its So
! called true value OF the personal property
| OF the district.
We 10 not concede that the true value Of
! the personal property of the state can be
| f0Cnl Ia this way. First, because we be-
4 icve assessors unler-yalue personal prop
ertr much more than they 10 real estate,
especially IN large cities. and, secondly. be-
| cause they hnd practically all Of the real
| estate while they find but a small part OF
/ the personal property. The latter conten-
| ton flt commission comedies In measure
| for 4 says lit was deemed a FAIR PRE-
SUMPTION that the assessor applied 10
personal property. OR THAT PART OF 1T
DISCOVERED BY HIM, the same ratio
| that ne applied 10 real estate. In making
its valuations. however It proceeded as If IL
haa not made this admission.
We protest against the rough and ready
method adopted by the commission Tor find
ing the true value of the personal property
I'm the state: and we insist that the esti-
mates OF the commission are not safe
guide Tor action. The whole controversy
OF whether or not the railroads are paying
their fair share 81 taxes depends almost en-
| tirCly on the Variations placed on the other
property In the state and we shall not allow
TO 20 unchallenged the Tax Commission 5
estimate ~ the value OF persona. property
| based entirely on presumption Whlch
neither appeals 10 common sense nor finds
any support IN experience.
The half-hearted attempt of the commits
sion 10 discover the personal property which
every one knows escapes taxation Is 20 say
the least both surprising and disappointing
for here lay its greatest field for usefulness.
and the position OF the commission is not ut
all strengthened by the apology it makes
for is failure 10 grapple with the problem
OF getting personal property on the assess
ment rolls.
We have now stated the assumption on
which the Tax Commission based Its esti-
mate 81 the true value OF the personal prop
erty In Wisconsin and we have also present
ed some objections 10 its methods OF valua-
ton and have called attention TO the utter
lack Of zeal displayed by the commission
In the discharge OF this Its most important
task Having discussed its methods We are
now free TO discuss the statistical matter
submitted by the commission.
II requires hut n very superficial eXamna-
tiOn 81 the valuations made by the local as
SCISSORS and those made by the Tax Com
mission 70 perceive that there was some
thing radically wrong with the method OF
valuation adopted 10y the latter. Wherever
n local assessor made an EFFORT % nnd the
| personal property In his district he was
able 10 discover much more OF this class or
property than the commission would ac-
1
| first report the commission made an eStl-
mate which IL raised S26245,253 in its sec
| ond report. OF the total value OF the per
sOnal property In the state
| The local assessors In 53 Of the Il coun-
| ties Of the state have discovered and as
| sessed much more OF this class OF property
/ than the Tax Commission Will admit 10 be
| I'm existence. Notwithstanding the fact that
/ the local assessors have actually found the
| property the commission still refuses to be
! convinced. Where the local assessors re-
1 err-F M nHnunFfE higher than
| its own estimates the commission scaled
| down tho assessors returns until they were
/ II has calmly taken the position that If the
/ facts conflict with the theory IL has an
| nouncnd. or more accurately the preSump-
/ tion II has stated. so much the worse for
/ the facts. The Tax Commission has prac-
! tieallv given notice that the valuations OF
personal property In the different counties
| shall not exceed its own estimates. The
acts 81 the commission suggest the story OF
Pr0crustcS the tabled highwayman OF
| Attira. who Is said 10 have reduced his
captives in size 10y chopping or the limbs
/ OF ali those whom he found too long for
| the bel ha hal prepared
| We TO not believe the local assessors over
valued Tie property Of their constituents
phosis o. the assessors Is not conceivable.
/ II would be- fully as easy 10 believe the
leopard coud change his spots or the
ETHIOPIAN his skin. Even the highest re-
| turns made hy the local assessors fall short
/ OF the fun value OF the property In their
Il 0lSfrlrES.
| We can see no ground on which the COM
mission was justified In scaling down the
| valuations % the local assessors OF - Ot
! the II counties OF the state by the large
/ sum OF So lO5. 10 II would be interest
| ing 10 hear from the Tax Commission as 10
( the basis on which II reduced the assess
| ment OF the personal property Of Ashland
| county from S2.3T4.oS9 to S1.G9G.926 ana the
pewa county from s5Ga8.o97 to s2.2G5. POS,
/ and the assessment OF the personal property
| I'm Grant County from S9093.G31 20 So
property IN Waupaca county from $lO32, 800
/ 70 s.. 3jS. 500.