Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1909-03-18
Old Rose Striped Serqe Suit
Cundry & Cray Co.
The lax CASE.

A hearing was had before the State
tax commission at Madison on Tuesday
in the case Of the appeal by the city of
Mineral Point from the equalization and
assessment of Iowa county by the board
Of supervisors at the last November
session.
On behalf of the city appeared Ed
ward Brown, mayor, with Thomas M.
Priestley, attorney, and the following
witnesses: G. G. Cox, supervisor of as
sessment; Robert L. Joiner, deputy su-
pervisor of assessment; John w. Horn,
member Of the county board; w. P.
Bliss, city clerk; W. N. Curry, W. A.
Jones, John Knight, and Robert M
Crawford
In opposition appeared A. G. Roethe
of Highland, T. H. Burns of Clyde, Al
bert E. Thomas of Eden, Henderson G.
Raine of the town of Mineral Point,
James Jackson Of Waldwick, Joseph
Frost Of Avoca, and J. P. Smelker, at
tOrney, representing the city of Dodge
vile and several towns and villages.
The case was presented on the part
Of the city of Mineral Point in a spirit
of utmost fairness, without questioning
the motives of the members Of the cOun-
ty board who are responsible for the
imposition of the extraordinary burden
from which the appeal is taken, but
challenging the wisdom Of their judg
ment and the justice of their action.
Oral testimony and documentary evi-
dence We're submitted to establish the
following facts:
That the work Of supervising the as
sessment of Iowa county for the year
1908 was done by G. G. Cox, supervisor,
and Robert L. Joiner, assistant super
visor. That Mr.. Cox personally investi-
gated and reported on the assessment of
personal property; while Mr.. Joiner
the man Of all men best qualified for
such work, delved into the work Of find
ing the true value of real estate of the
county. To this end he compiled a list
Of land sales in the county extending
over the last five years and comprising
over one thousand transfers. This in
vestigatiOn showed that during that
time the farm lands had increased forty
per cent. To be conservative, and to
place the increase upon strictly cash
basis Mr.. Joiner reduced his estimate
Of this increase to thirty three per cent.
The same investigation showed that
during the same period there had been
but very slight increase, if any, in the
value Of real estate in the cities Of
DodgevilIe and Mineral Point. In their
work Mr.. Cox and Mr.. Joiner followed
strictly the directions of the state tax
commission.
The committee on equalization and
assessment made a report in which the
value of all property in Mineral Point
was placed at S1,616, 146,-an amount
which in relative value did not vary
greatly from that at which the city was
equaized in recent years.
This report was accepted by the coun-
ty board, and, after it was laid over un-
der the rules, the question of its adoption
was submitted by the chairman and by
him declared adopted by viva vOce
vote. Realizing his mistake, he called
attention to the fact that the question
required an aye nay vote. That the
member from Waldwick, Mr.. Jackson,
then asked if this turn left the report
still open to amendment, and Chairman
Roethe said that he so ruled. Then Mr..
Jackson offered to amend by adding
S25O,OOO to the valuation of the city of
Mineral Point, and spoke in favor of the
amendment, which was adopted by a
vote of Is to u, and the report as
amended was adopted by the board.
The Democrat submits this as brief
outline of the case, and holds that in
equity the relative assessment of the
city as reported by the committee on
equalization orght to have been still
further reduced instead of being raised
as it was without, proper evidence, in
the amount of $3.50, 900.
The tax commission has taken the
case under advisement, allowing the
parties thirty days to file briefs.