Vernon County censor. [volume] (Viroqua, Wis.) 1865-1955, 1905-11-15

anu becomes a part of the general
fund OF the state, is not levied as the
full annual state tax required to be
provided for by section 5, article 8, OF
I the constitution of Wisconsin.
10. That section 5. article 8, does
not require the legislature in provid-
ing the rate at which property in a
particular class shall be taxed to fix
it so it shall produce the exact amount
of money required to meet the esti-
mated expenses of the state AMI the
fact that the different taxes provided
81 an able into the general fund
of the state might in any year create a
surplus does not render .le statute
providing for any one of them void
unless, perhaps, the rate was fixed for
the express purpose of creating sur
plGs).
H. That sufficient difference exists
between steam railroads and street
and electric interurban roads TO permit
OF The latter being excluded from the
class in which steam roals are put.
y. That the doctrine OF classified
tion permits the valuing of railroad
property as a unit, without deductions
of Indebtedness, although such deduc-
tons are allowed to 'Tnortgagors of a
certain class of real estate and the
owner Of credits.
49, That the mode OF taxing rail-
roads, provided for in chapter 315 laws
Of 1903 is not repugnant to the provis.
ions of the constitution or to the 14th
amendment to the constitution of the
United States.
AS to Assessors Work.
No attempt was made, says the de-
ciston, referring to The trial, to show
that the law was complied with by the
STATE tax commission, but an attempt
was made to show that many asses
aors for the year 1903 did not take In
10 consideration certain elements of
aitse, as franchises of corporations
ANA sood viii OF corporations and
nar nerships. The court says he can
sec no effect that this could have upon
,ige validity of the tax in question, un
less it be by showing that some local
rates we're made higher than the
otherwise would have been by reason
of an unlawful and void assessment.
ani that that increased rate affected
the rate OF the plaintiffs tax.
If these local assessments were not
void because of some unlawful pro
ceedures or failures on the part of the
assessors in making them. it cannot
be claimed that the rate based upon
was not lawfully used in fixing the
rate of the plaintiffs tax. The pre-.
sumption is that these assessors did
their duty, that their assessment rolls
Were properly verified and their valua-
tons all made as the law requires
them to be made. There is nothing
disclosed by any of the testimony OF
these witnesses tending to show any
fraudulent conduct ON their part, or
any wilful or intentional disregard OF
any law regulating their duties as as
| SCISSORS. The most that is shown is
that in valuing certain kinds of prop
erty Al what they honestly believed to
( be its true cash value, they did not
consider certain things that tend 70
and do incre ase the value OF such prop
erty
II an assessment can be defeated by
showing that the assessor in arriving
/ az the value placed by him on property
I dill not consider me thing that tend
ed TO increase is value, it can also be
( defeated by showing that he sid not
. consider another thing. TO void as
Sc 'mentS on such grounds would put
ar end 10 all taxation ana government,
which cnnnnt he summarized wiz hnnt II