Vernon County censor. [volume] (Viroqua, Wis.) 1865-1955, 1905-12-13

payers &. the State. II the railroad
companies may thus refuse payment II
their taxes every other taxpayer in
the state may do likewise, and while
we are waiting for the courts to pass
upon the validity OF assessments, the
university, the normal schools and
the charitable and penal institutions
would be starved out and state gov
eminent become bankrupt. Is per
cent. penalty has been imposed in all
cases for the non-payment OF taxes
within a certain prescribed period.
Such penalty is fixed for the puTpose
of enforcing the payment of taxes, not
for the purpose of securing a percent
age collection for the state. This pen
atty has been found sufficient to induce
the payment of taxes by the private
citizen. II fails in the case OF these
railway companies. Some question has
| been raised as to the validity Of the
penalty statute passed last winter for
the purpose Uf compelling the railros ds
to paw their taxes. II invalid, 1t is be
cause it requires the railroads to p2y
| Is per cent on their taxes from the
date of the passage of the act, and does
not allow any interval of time after
it became law within which they
might pay their taxes free from the
| Is per cent penalty Your attention
is invited TO this statute, and its
thorough examination at your hands
recommended. It seems TO me, how
ever. that the entire subject is one
calling for your most serious consider
alton. | believe that legislation can
be framed which will compel the rail
roads as condition precedent To this
right to go into court at all, to first
pay the taxes assessed against THEN
properties. The state has already au-
thorized the railroad companies to sue
and recover any unjust or unlawful
taxes levied and collected from them.
This should be a sufficient projection
to their interests"
Authority Of Tax Commission
Attention is called to defects IN the
statutes governing the actions OF the
tax commission in determining tAe
valuation of the general property of
the state, Chapter 237, laws of 1901,
provides that the valuation Of the
general property OF the state shall
be determined by the state board OF
assessment, for each county at the
full value" The board in 1901, 1902
and 1903 fixed the valuation of each
county at the true value as nearly as
could be ascertained. In 1903, chap
ter 3l5 made it the duty OF the
commission, as the state board of
assessment, to assess and tax the
railroads. No change was made with
respect to the duties of the L1ard in
assessing the general property OF the
state, and placing the valua IN of the
property of each county at it's full
value, indeed, the law of 1908 de-
clares again the legis alive intent for
the assessment of all property at its
full value by providing that the tax
rate to be applied to the railroads
shall be ascertained by employing as
a factor for determining such rate
the aggregate true cash value of the
general property of the state upon
which said taxes were levied. And
again it is provided that to ascertain
the aggregate cash value of the gen
eral property of the state. the board
Shall, according to thcir best knowl-
edge and judgment ascertain and de-
termine the true cash value of a the
general property assessed and to be
taxed in the then present year.
Section 10 of this act, however. pro
vides that the board may correct the
OF the general property OF
the state" for the purpose of fixing
the tax rate for the railroads. The
in making the state as
has taken into copsidera-
ton property not on the local tax
rolls, and which therefore would not
"be taxed in the then present year.
In making the first railroad assess
ment in 1904 a lump sum increase was
added to the valuation of the gen
era, property of the state amounting
to s51,0l5,000. In 1905 the general
property of the state was again in
creased by the round sum of S4S. 000,-
000. The result of the increases in
the valuation of the general property
of the state was to reduce the amount
Of the railroad tax for 1904 in the
sum OF s72,572. and for 1905 to the
amount Of s67l7l,56, or a total for the
two years amounting to st39. 743.
Questions are thus raised" saws the
governor. which should be settled by
the legislature. The subjec. is one or
great ard far-reachiug interest to the
state. and ought not to be left in
doubt. Is the tax commission con-
fined TO a svaluati0n of the property
upon the local rolls? Or may It. In
making the state assessments, con
slider property not upon the local tax
rolls? What Is tie limit upon the au.
thoTlty OF the commission under II e
language that Il may correct The
valuation? Do sections Q and 10 OF
chapter 3i5 Of the laws of 1903 author
lie the commission to add to the az.
gregate valuation OF the general prop.
erty Of the state lump sum, without
assigning such additional va uation to
any particular county or TO any par
ticular class of property?
The governor declares for ballot re-.
form and for the repeal of the law OF
las winter which submits 10 a ref
erendum the question of adopting the
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