Ladysmith news-budget. [volume] (Ladysmith, Rusk County, Wis.) 1907-1927, 1908-04-30


we have no time or inclination to dis
cuss here.
With all men is born the desire to be
thought we'll of by our fellow man, and
during our official work we hesitate to
do those things that will incur their
displeasure, even if we know we are
doing wrong. Our people have been
so accustomed to an undervaluation that
if any of rs should do our full duty, hon
estly, as we know it, we couldn't hold
our "yob, " or. expressing it differently
and not forcibly, we would fail to hold
the good will Of our fellow man. So,
speaking plainly, let us be as honest as
we can, and try and convince our en-
ployer, the people OF our town, that we
are working for their interest by as
sessing at full cash value. The fear or
knowledge that we would have the dis
approval OF the taxpayers OF our town,
if we did our duty, should lot deter us
from doing our best. And yet, this is
the secret of our failure.
The knowledge that an assessment at
full value is the only just assessment,
should lead us to do better and more
honest work. If one town is assess ed
at full value, that value will not be in
creased by the county board but remain
the same in the equalization. Another
town assessed at one-half Of its value
has it's assessed value doubled for
equalization, so none will be injured by
a full assessment and none benefited by
low one. Use your own best judg-
ment in placing a valuation upon any
piece of property and not the Judgment
of the former assessor. In crltlclSlng
the work of an assessor, you Will note
that often use the pronoun ''us, and
| plead guilty to many Of the weakness
ses that assessors are subject to. Let
me repeat, we cannot stand still in this
work, and if | can have your assistance,
| assure you we will go forward. You
are all men of more than average ablli-
ty and character, but | do believe,
more fully than ever, that, having ac-
cepted a public trust, we should not
follow the habit of copying the old roll,
mistakes and all, or place valuation
AS the bulk of taxes come from real
estate, and lack of equalization is more
clearly noticed here than elsewhere, 1T
is very important that we give it our
best consideration. What land sells for,
or land of similar quality and equally
we'll located would sell for, is good evil
dence of it's true value, but not conclu-
sive until you have considered the fol-
lowing questions: Was the party
obliged to sell the property or not?
Was the property worth more to the
party who bought than anyone else?
Did the party sell the property because
he was offered more than it was worth?
After you have answered these ques-
tions it ought to be easy to settle upon
the true value. When assessing near
district lines try and meet the assessor
in the next district to the end that you
may both equalize the value and place
a Just one on those tracts of land. [
have noticed, in one instance, where a
man owned an eighty acre farm, forty
acres in each town, and nearly of an
equal value; one assessed a good deal
more than the other. This should never
occur, and would not if anything like d
true value had been sought by both
assessors.
Assessors in towns where a railroad
passes should deduct the number of
acres occupied by right of way and
place valuation according to damage
or increased value such railroad makes
to the land. If the parcel of land, for
instance, is a forty-acre tract in the
northeast corner of section, and has a
right of way running throughit 100 feet
wide, describe it as the one OF NE,
ex R of Ry,' 81 acres if the right OF
way is straight across the forty, or 81
if it runs diagonally across the same.
Be sure and set down the number of
acres. Guess at it if you have no bet
ter way of ascertaining the correct
number.
In considering the improvement on
real estate you have chance to show
your good Judgment. You are to judge
how much more such land would sell for
with the Improvements than without
them, such sum would be your assessed
value for improvement. AS a general
rule, about one-half of what it would
cost to replace these improvements Is
what they should be assessed for.
Waste land is not deducted from the
acreage but should be considered in
placing value on the whole.
Horses: Every horse of value shoulc
be counted Yearlings should average
about $45, two year olds about $65
From three to twelve years old horses
are in their prime, and should average
$1O0. From twelve to<fifteen years old
about $40 and those over fifteen years
old, about the same as yearlings
Stations 5000 to $400. Now these are
average values. You will find some ii
each class not worth more than ter
dollars and some of no value, which yol
would not list, but you will also fine
some worth double these figures, which
ought to keep up your average.
Neat Cattle: It is rather hard to give
you figures on this class of property, a
some grades are of more value thai
others, but would say as average val
ues, yearlings at ST, two year olds a
S12, three year olds at $1S, cows at ~
to S25, and bulls at 500.
Mules: There being very few IN tn
county of this class, it would be Difficult
to even place an average upon them
but you will be guided by what you
judgment will dictate.
Sheep: Average value on sheep Sa
, nearly right.
:. Swine: At this season of year an av
erage of ST would be close to the mark
Wagons, ETC.: Wide tired wagons ar
to be assessed this year. The forme
exemption having been repealed, a
J wagons should be assessed.
J Watches There are but few that ar
Z assessable, but find those few.
. Bicycles: There are none, so we WI
: use this column for automobiles.
] machine of this description should b
: assessed like binders, separators, NOV
ers and other farm machinery: abou
4 tWo-thirds of it's cost the first yeal
about one-half the second, and afte
t that its value depends upon the cal
4 the owner has bestowed upon it.
. Pianos and Organs should averae