Eagle River review. [volume] (Eagle River, Wis.) 1890-1927, 1907-04-12
SCHOOL TAX PLAN UNJUST
COMMISSION SAYS SYSTEM IS IL
LOGICAL, WASTEFUL AND DE-
MORALIZING IN STATE.
COUNTIES USING AID.
Not Necessary for Thinly Settled Com
munities to Raise Any Money at
All for Educational Purposes

MADISON, Wis, April 9.-The state
tax commission, in its biennial report
delivered to the Legislature last night,
recommends:
That there be a fixed amount of appro-
priatiOnS to the common schools, rather
than an amount changing with valuations.
That a different method be adopted for
distributing the common school fund, if the
present plan of school fund tax is con-
tinued.
The commission reviews the operation
of the ad yalorem railroad taxation law
of 1903 and concludes that it has worked
to improve and correct taxation evils
that existed prior to 1903.
Present System Unjust
With reference to the common school
fund, the commission explains the opera
ton of the present system, by which
the thickIy settled and rich portions of
the state are taxed to maintain the
schools of the thinly settled and poorer
portions of the state, and says:
There is thus provided annually for the
common schools of the state, independently
of the action of the school districts them.
selves, an amount which under present
valuations exceeds $3,OOO000, approximate
ly one and one-hatf mills on the dolar-and
this amount is increased annually.
With these liberal provisions made by the
state and county authorities, many country
districts find it unnecessary to make any
further tax levy to maintain their schools
This condition does not seem to exist in
and city OF village where the large levies
are needed to carry on the school work.
ana WaSteful and demOraliZing in any dis
trlct where the amounts received from the
state ana from the corresponding levy from
the county board create a larger fund than
the needs of the school, properly and lib
orally managed, require.
Property Tax Criticised.
The present system of the general
property tax III Wisconsin, and the adj
mlnIstratlOn of 1t, come in for strong
adverse criticism. The commission
declares that there has been no substan-
tial improvement in local assessments in
the state as a whole since 1902, and
while the aggregate of such assessment
has advanced somewhat, such advance
has not been equal or relatively equal to
the actual increase within that period in
quantity and value of property, legally
taxable under the general assessment
laws. In other words there has been
actual retrOgresSiOn.
Double Taxation" Enigma.
A vcluminous appendix of 100 pages
presents the results of special mort
gage taxation investigation conducted by
Prof. t. 5. Adams of the University of
Wisconsin. No tangible conclusions are
drawn from the work.
The only practical conclusion which is
ventured is to the effect that experience
has shown that abundant data can be
presented by both sides to substantiate
their claims as to the effect of double
taxation
The report shows that the total
amount of general property in the state
for the year 1905 was $1,997, 342 so,
and the aggregate taxes for all purposes
was $50, 1872, 500, giving an average rate
of taxation of $11.3S per $1,000
The total value of all railroad property
for the year 1906 was $237 ,239, 800 and
the total tax assessed was $780, 37.