Ladysmith news-budget. [volume] (Ladysmith, Rusk County, Wis.) 1907-1927, 1911-01-27
REPORT OF SUPERVISOR
OF ASSESSMENT
To the Honorable Board Of Supervis-
ors of Rusk County, Wis
consn.

Gentlemen-Pursuant to law, l
herewith respectfully submit to you
1ay annual report for your considera-
ton.
[ attended the annual meeting with
the State Tax Commission in Febru-
airy last. These meetings of the Sup
ervisors of Assessment with the State
Tax Commission Is important instruc-
ton and of great aid to me.
A meeting of the assessors of the
County was held on the last Tuesday
in April. All the assessors except two
were present. Questions were taken
I'D and discussed that would promote
"A more efficient administration of the
Assessment laws. They were also
urged to assess all property in their
districts equally, as the largest share
cf taxes paid in the county are local
taxes. The worst outrages in assess
ments are the inequality and discrim-
inat30n made within the same dis
trict
Equality in valuation is the corner
stone upon which all legislation is
based. and by far the most import
ant question in relation to assess
ments is uniformity, and the cooper
alton OF the assessors and Boards of
Review are needed to bring about this
much needed reform.
We are all public servants, and it
is our bounden duty to work together
in the interest Of the puplic; in no
other way can the best results be
obtained.
The assessment is about nine per
cent higher than last year, but still
tairty per cent too low. l feel obllg-
I'd to place my figures considerably
higher than the assessors. There has
been improvement in most of the dis
triCts. both in real and personal prop
erty assessments, but still there is
ulenty of room for further work along
tais line.
There are still some of the assess
ors who are following too closely the
assessments made in the past, but
we must take into consideration tnat
the assessors have a hard task TO
perform and many hard propositions
to contend with.
The question of assessment is not
seriously considered from a moral as
pect but is usually treated as bus
mess proposition, from narrow and
most selfish point of view.
You will note there is a change in
the statistical report in form CD ,
fcom former years. l have used the
sales OF the last five years to get
the average market value; the same
sales the State Tax Commission uses
in estim ating the value of the county
In placing the true value of real es-
tatc OF the several districts you will
notice did not use the full average
por cent found by the sales. The
transfer is generally made on the bet
ter lands. A district has more or
less waste land which has to be con-
sdered,
AS to personal property, | have
Cnade such Investigations as would en-
able me to determine as nearly as
possible the true value of that class
of property.
Ia determining the full value OF
Moneys. Credits, etc." also "all 9th
er personal property" l have to use
my best judgment, together with sta
ttstical experience. Many supervis'
crs give, as the true value Of "all
other personal property" two pei
cent of the same valuation. This
tate Of the same district and
Moneys, Credits, etc." at three per
cent Of the same valuation. THIS
could not be applied in our sparsely