The Telegraph-courier. [volume] (Kenosha, Wis.) 1888-1946, 1904-05-12
Supervisor Of Assessments Harri-
son Lays Down Rules i0I As ess-
ment for Coming Year
THE FULL VALUE OF PROPERTY
Assessors Instructed as to the Duties Tm-
posed and Powers Granted Them IN
der the Rulings of Tax Commission.

| To the Assessors Of Kenosha County:
Gentlemen
You have been called to meet for
conference and instruction in relation
to your duties in pursuance of chap
ter AS of the laws Of 1901.
It is not necessary at this time to
refer to that law in detail, or to the
separate sections of the law relating
to assessments. They are to1erab1y
plain, and copy will be furnished
you for your guide. You should be
familiar with them in detail before
you commence your work.
Two or three days in studying the
laws and fixing the important points
firmly in your minds will be time well
spent. You have been elected to the
most responsible office in your dis
tricts. The people have placed this
confidence in you and are looking to
you for a just and equitable listing of
their property. You cannot be too
careful in the listing and va1uing of
property for taxation. The law re-
quires that property shall be listed at
full fair cash value. My duties re-
quire me to see that it is so listed:
also to call your attention to what
may be overlooked, underva1ued or
overva1ued, and then, if you fail to do
your duty, to report such failure to
the board of review and the county
board, and in such report I believe
/ r IL
best of my ability and Judgment, re-
/ port what belongs on the rolls regard
less of what district it may belong in.
In our assessment of 1904 we have
the advantage of another years ex-
perience under the new law. Let us
profit by 1t. It will better prepare us
for the difficulties we have to meet.
We are all prone to weakness when
we come to face the tax dodger. am
aware that we shall give offense to
some people by assessing all property
at full cash value, but we are not in
it to make friends, but to simply COM
ply with the law, and if there is any
of us that feel that we have not the
will power to endeavor to use all alike,
then let us step down and out at once
and not disregard the solemn oath we
have taken. I realize that those who
violate the law each and every year in
giving in their property will take Of
tense and hamper you in your work,
but be of good cheer; something of
that kind, little out of the ordinary,
will break the nonotony of your work.
A public officer who violates his
oath of office because someone Or a
number ask him to do so, is not only a
criminal, but a coward. We have
promised to faithfully perform the
duties of our office and enforce the
laws of the state; therefore, no good
4 citizen can honestly criticise public
officer for obeying the law. 1t is true,
our troubles are doubled on account
of the effort of some to evade the law
It is also true that it is more pleasant
to have the public generally approve
our acts. But deny that it is easier
for us to perform our duties by vio1at-
ing the law than by enforcing it.
Any departure from the law by us
only mu1tiplies and adds to our work.
Our laws are based upon the propo-
sition that taxation must be just and
equitable, and that all property own
ers must bear alike the burden Of
taxation. You all know what a
fair cash equitable value means-that
which may be obtained for a piece of
property where one is desiring to sell
and party desiring to buy who has
the means.
It is our duty to see that the equal
burden shall be properly and rightly
determined, as far as it lies in our
power.
Be conservative. Consult with 9th
ers and consider well their Judgment.
| would advise thorough inspection
Of all property that is possible.
Don feel that you may value prop
erty higher than your adjoining dis
tr1ct, for / will take care of YOU as
regards the district, and the commits
sion is endeavoring to as regards the
counties.
But bear in mind that none of us
supervisors is 1nfa1l1ble. One of Our
aims should be to look out for errors
OF Judgment in last year S rolls and
see It the most of us have not valued
the best properties too low and the
cheaper ones too high. This will ap-
ply more especially to lands in the
country towns. An equitable assess
ment IS the most important Of ali the.
| proceedings IN our system of taxation.
Without perfect foundation, the
whole superstructure will be weak.
Study the subject carefully and show
by your work your ability and fitness
for the position you hold, so that the
tar payers will have no cause. to re-
greet that you were selected to perform
said ardnous duties. A thorough
knowledge of the law will aid You in
every step. Especial attention. is.
called to section 1855 as to the assess
ment Of personal property. ri says.
yon shall assess from actual view. and
if you have reason to believe. that the.
person listing his property has any