Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1905-12-07

| their taxes is serious embarrassment
| To the state Ii these were paid, no
| levy of state tax would be necessary
| II they are not paid and any money is
to be expended upon the state capitol
it will compel the collection OF a
special tax, thus imposing an addition
al burden upon the individual tax
payers OF the state. II the railroad
companies may thus refuse payment OF
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 A Is per
cent. penalty has been imposed in all
cases for the non-payment Of taxes
within certain prescribed period.
Such penalty Is fixed for the purpose
enforcing the payment Of taxes,
not for the purpose of securing
percentage collection for the
state. This penalty has been found
CT taxes by the private citizen.
It. 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 pur-
pose of compelling the railroads to
pay their taxes. II invalid, 1t is be
cause it requires the railroads to pay
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 u law within which they
might pay their taxes free from the
IL per cent. penalty. Your attention
Is invited to this statute, and It's
thorough examination at your hands
recommended. 1t 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 n condition precedent to this
right to go into court at all, to first
pay the taxes assessed against their
properties. The state haH already an.
and recover any unjust or unlawful
taxes lowed and collected from them
This should be sufficient protection
to thcir interests"
Authority Of Tax Commission.
Attention Is called to dclcCis in the
statutes governing the actions Of the
tax commission in crmining the
valuation OF the general properly of
the state. Chapter 237, laws OF 1901, |
provides that the valuation OF the
general property Of the state shah
be determined by the state board OF
assessment, for each COun at the |
fun Nalue". The board IN 1901 1902 |
and 1903 fixed the valuation OF each
county at the true value ms nearly as
could be as2CrIAined In 1903, chan
ter 3l5 made it the duty of he
commission, rs the state board OF
assessment, to assess pnd tax the
laiIrond{ No change was made with
respect to the duties Of tho bpard in
assessing the general property Of the !
state, md placing the valuation of the |
propClt. OF each county at its tul |
value, Indeed, the law CT 1903 de |
ciarcS again the legislative intent for
tho assessment Of all property at it's |
iull va so by providing shat the tax |
rate to be 3EpIicd to the railroads
shall be asCCrlained by employing U.s.
u factor for determining such rate
tho aggregate true cash value OF No |
general property of the state uurn
which s2id taxes were levied" And |
again II Is provided that to ascertain |
the aggregate cash value of the gen
clal pr pcrty of the state. the board |
shell, according to their best lnOwI- |
edge Hnd Judgment ascertain aud de, |
term, the ttpo cash value OF III thc |
general property assessed and TO be |
taxed in the then present year
Section 10 of This act, however, pro
vidcs chat the board may correct the |
valuation ar the general property OF /
the static for the purpose of fixing |
the tax ratio Sur the railroads. 'rhc F..
commission, In making the state us
sHSsments, has llkon into considcra |
rolls, end which therefore could not !
be toN 4 in the then present year
In making The FIRST railroad assess
ment In 1904 lump sum increase vas
addod to the valuation of the gen
eral property Cf the state, ampuntng |
10 $5l0l5,OOO In 1905 tho general |
property of the state was AGAIN IN
creased Ivy the round sum of $4,000. |
000 The result of the increases in
the y0luation of the general property |
Of tho state waa to reduce the amount |
of the railroad tax for 1904 in he
sum tf $72572, and for 1905 to the |
amount Of SGG17l,56, or a total for the |
two Years amounting to $l397l& |
Questions are thus raised" says the |
governor which should be settled 10y !
the legislature. The subject Is one OF
great ard farreaching interest to the
state, and ought not to be lett III |