Vilas County news. [volume] (Eagle River, Vilas County, Wis.) 1896-1927, 1905-12-11

their taxes is a serious embarrassment
to the state. II these were paid, nc
levy of state tax would be necessary.
If 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. If 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 a certain prescribed period.
Such penalty is fixed for the purpose
enforcing the payment Of taxes,
not for the purpose of securing
a percentage collection for the
state This penalty has been found
sufficient to induce the payment
of taxes by the private citizen.
1t 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. If invalid, it 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 law within which they
might pay their taxes free from the
Is 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 a condition precedent to this
right to go into court at all, to first
pay the taxes assessed against their
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 protection
to their interests"
Authority of Tax Commission.
Attention is called to defects in the
ct at11tnC oOvprpinr tbo aotiopc Of tho
tax commission in determining 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
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 315 made it the duty Of The
commission, as the state board OF
railroads. No change was made with
respect to the duties of the board in
assessing the general property OF the
state, and placing the valuation of the
property Of each county at it's full
value. Indeed, the law of 1903 de-
clares again the legislative 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 their best knowl-
edge and judgment, ascertain and de-
termine the true cash value of ali 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
valuation of the general property OF
the state for the purpose of fixing
the tax rate for the railroads. The
commission, in making the state as
sessments, has taken into considera-
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
eral' property of the state, amounting
to $51,015,000. In 1905 the general
property of the state was again in
creased by the round sum of $48,00O,-
900. 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 $72,572, and for 1905 to the
amount of $67,17156, or a total for the
two years amounting to S139, 743.
"Questions are thus raised, says the
governor (which should be settled by
the legislature. The subject is one OF
great and far-reaching interest to the