The Telegraph-courier. [volume] (Kenosha, Wis.) 1888-1946, 1905-05-11
Supervisor of Assessments Har-
rison in His Annual Letter
Lays Down the Law.
PROPERTY VALUE TO BE EXACT
Supervisor Indicates That in His Revi-
sion of the Figures He Will De-
mand That Property Under
Assessed be Raised.


H. Harrison, this morning sent to the
assessors of the towns and of the city
his annual letter of instructions. Mr..
Harrison is still firm on the theory of
assessing property at the full value,
and if the instructions are carried out
this will be the rule for this county
this year. The letter of the supervi-
sor is interesting to the general pub
lie, as it lays down the policy to be
followed by the assessors in making
the assessments. The letter follows:
Gent1emen:-You are about to COM
mence the herculean task of listing
and placing a full cash value on all
property, both real and personal,
within the county THAT is not especial
1y exempt by law for the purpose of
taxation.
! would have you keep constantly IN
mind that with you lies the fornda-
ton for just and equitable distribu-
ton of the burden of taxation, for
without an equitable valuation of
property there can be no equity in the
results. Your duty is very import
ant one and you need to face it with
energy and courage. | quote from
Judge Gi1sen, of the tax commission:
1T may be questioned whether any
higher duty or greater responsibility
is imposed on any other set of officers
than on those selected to place a
value on property for taxation"
Each of us has some theory in re-
gard to taxations as to what may be
just or unjust, but theory does not al
ways work well in practice. Gov.
Stokes of New Jersey, in a recent
message, said: "What is needed for
the settlement of tax problems is less
theory and more good old ten COM
mandment honesty"
Therefore, let us drop our theories
and apply the law as we find it, bear
ing in mind that we need to use all
the good, common sense we possess
land also all we can get from our
neighbors as we11j in our duties.
We are to work under the assess
ment laws of 1908. If any change
that will affect your work, you may
note them in the papers and apply
them at once and will notify you as
soon as am notified officially.
Quoting from Judge Gi1sen's in
structions to supervisors of assess
ments at the fourth annual meeting,
he says:
IAN eminent law writer on taxation
says: The wrong which results in
injury to the taxpayers is very likely
to originate with the assessor. The
action of that officer when property is
taxed by value determines the proper
ton which shall be levied on each in
dividua1 taxpayer and the taxation is
equal or unequal, according as the
assessor performs his duty
You and you alone, have the power
to equa1ize the tax in your district.
My duties require me to equalize the
tax assessments between the districts
and to see that they are reported in
my annual report to the county board
and to the state tax commission at a
full cash value. 1t is also my duty to
inspect your work and If l find any
property that is not on the roll at a
full cash value, to call the attention
of the assessors to the same and If
they do not correct, to report it to the
board of review of said district.
Therefore, you cannot shift the re-
sponsibility of an inequitable tax on
to other shoulders than your own.
I would be glad to have the taxpay-
er report any inequality he may OBJ
serve to the assessor and myself and
also any description Of property that
is not correct, SO we may get every
thing on to the rolls in proper shape.
Any assistance can render any of
you will be cheerfully given. If you
run up against hard proposition
there are always men of good judgment
to help you out.
w. H. HARRISON,
Supervisor of Assessments.
Dated Kenosha, Wis, May 1st, 1905.