River Falls journal. [volume] (River Falls, Pierce County, Wis.) 1872-2019, 1909-01-14
TAXATION.

subject of taxation will be a theme
for thought and discussion, and the
more generally it is discussed the
better it will be for the great mass
of taxpayers.
The above observation has been
suggested by the perusal of an adj
dress delivered by George Curtis,
Jr., of the Wisconsin Tax commits
sion at the annual meeting of the
Wisconsin Municipal league, held
at Oconomowoc, Wis, Sept. 3, 1908.
In his address Mr.. Curtis empha-
sizes a number of unfortunate
truths already known to many novi-
ces III the study of economics, the
principle one being the signal fail
ure of our present system of assess
ing general property for the pur-
pose of taxation. This system,
while true to the theory of democ-
racy, has, during a practical appli-
cation in the state covering period
of so years, proven inadequate.
A very simple and easily under
stood provision of the assessment
law is that assessors shall assess
property at the value that could or
dinarily be obtained therefor. This
law has been repeatedly sustained
by the Wisconsin Supreme court.
Yet, the law has been practically
universally ignored by assessors.
Recognizing the failure of this
law, in the hope of improvement,
the legislature introduced the inno-
walton of a Tax Commission, sup
plemented by supervisor of assess
ment for each county in the state.
The Tax Commission has done, and
is now doing, effective work in the
matter of taxing the property of
special interests, but Mr.. Curtis
frankly admits that so far as the
work of the commission applies to
general property it has been fail
ure.
Through persistent efforts on the
part of the Tax Commission the To-
cal assessment of the state for 1902
was raised to rs per cent, which
was % per cent. below a legal as
sessment. The commission soon
lost it's grip on the local assessors
who, according to the latest Stats
tics, cut the valuation down TO 81
per cent.
We need not here discuss why the
present system of assessing prop
erty for taxation is failure. That
it does not meet legitimate require
ments after trial of go years ought
to cause intelligent people to at
least inquire whether or not an i'm
proved system can be adopted even
at slight sacrifice Of the principle
of a democratic system of govern
ment. Mr.. Curtis suggests as an
improvement upon the system now
prevailing, the appointment of an
expert in each assessment district
TO make an annual assessment, his
tenure Of Office to be contingent
upon his efficiency and proper dis
charge of his duties, and not upon
the caprice of those who want their
property valued lower than that of
their neighbors, or that situated in
another town or county.
The innovation suggested would
involve the adoption of constitu-
tional amendment, and in the inter-
est of a proposed change for the
better the taxpayers of the state are
urged to discuss this subject. Mr..
Curtis quotes Lawson Purdy as say
ing: To legislate by constitution
is to legislate for the benefit of
courts and lawyers and against the
interests of the people. The con-
stitution should furnish skeleton
of government and not code of
laws" And again: 1t is beyond
the bounds of possibility that the
wisdom of the present shall suffice
for succeeding generations. One of
the best features any tax system
can have is susceptibility to easy
modification, and one of the worst
is a condition of Capitalization
The address of Mr.. Curtis is con-
sentative in character, and should
be read by every taxpayer in the
state. Write to the Wisconsin Tax
Commission, Madison, Wis, for a
copy of it.