Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1905-11-09

local taxing districts in the state by
exempting it from taxation therein
and levy on it by state officers tax to
be raid into the state treasury for
state purposes in lieu of all other
taxes.
Z. That the legislature may adopt
as the rate at which railroad property
is taxed upon its value the average
rate paid by the other property in the
state the year previous.
s. That in providing for such rate
the legislature do not delegate the
right to fix such rate to the local tax
ing districts, but fix It themselves.
3. That the tax so provided for
while it goes into the state treasury
and becomes part of the genern
fund of the state. is not levied as the
full annual state tax required to be
provided for by section 5, article s, OF
the constitution of Wisconsin.
10. That section 5. article s, does
not require the legislature in provid,
ing the rate at which property in a
it so it shall produce the exact amount
of money required to meet the esti-
mated expenses of the state ana the
fact that the different taxes provided
10Y Iul payable into the general fund
of the state might in any year create Il
surplus does not render the statute
providing for any one of them void
(unless, perhaps, the rate was fixed for
the express purpose of creating sur,
plus).
II. 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
II. That the doctrine of classified,
ton permits the valuing of railroad
property as a unit, without deductions
Of Indebtedness, although such deduc.
tons are allowed to mortgagors of a
certain class of real estate and the
owner of credits.
Is. That the mode of taxing rail-.
roads, provided for in chapter S15 laws
of 1908 is not repugnant to the provis.
ions of the constitution or to the 14tn
amendment to the constitution of the
United States.
AS to Assessors Work.
No attempt was made, says the de.
cision, referring to the trial, to show
that the law was complied with by the
state tax commission, but an attemp,
was made to show that many asses
sors for the year 1903 did not take In
TO consideration certain elements OF
value, as franchises of corporations
and good will of corporations and
partnerships. The court says he can
see no effect that this could have upon
the validity of the tax in question, un
less it be by showing that some 1oca
rates were made higher than they
otherwise would have been by reason
of an unlawful and void assessment
and that that increased rate affected
the rate of the PLAINTIFFS tax.
If these local assessments were moi
void because Of some unlawful pro
ceedures or failures on the part Of tn,
assessors in making them. it cannon
be claimed that the rate based upor
was not lawfully used in fixing the
rate of the plaintiffs tax. The pre-
sumption is that these assessors die
their duty, that their assessment rolls
were properly verified and their valua
ions 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, OF
any wilful or intentional disregard oil
any law regulating their duties as as
SCISSORS The most that is shown is
that in valuing certain kinds of prop
erty at what they honestly believed tc
be its true cash value, they did not
consider certain things that tend t.
and do increase the value of such prop
erty.
II an assessment can be defeated b,
showing that the assessor in arriving
at the value placed by him on property
did not consider one thing that tend
ed to increase its value, it can also BIZ
defeated by showing that he did MOI
consider another thing. To void as
sessments on such grounds would put
an end to all taxation and government
which canont be supported without il
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