Eagle River review. [volume] (Eagle River, Wis.) 1890-1927, 1912-01-12
INCOME TAX LAW
DECLARED VAIN
State Supreme Court unboIt,
ConstltutionaIity Of Act
INCOMES OF 1911 AFFEC1Fn
Opinion Delivered BY CHIEF h,,a,
WinsIow Calls 1t a New svs,
of Taxaton-Brands Old MAJ
of Making Levy a Failure,

Madison.-The income "a,
was sustained in an opinion by cl ,%'
Justice Winslow of the state snnrna
court in the case of the state =,
Bolens, versus Frear and otI.
After sustaining the jurisdictior :.
the supreme court, the general y
ject of the law is reviewed tho o.~
saying that the statute as nassoa !
the legislature is not a new and
tried experiment in the bistorv :,
taxation; that it is merely = cbons
from the old system Of uniform tov.
ton Of property, which, in Il,
opinion Of the court, has proven
failure SO far as personal pronertv i
concerned. The new system. emhod
led in the income tax law is G..
forth as combination of two idO.s
namely: Taxation OF personal Dnn
erty, progressively according to III.
ability to pay, and taxation of ro,
property uniformly, according IL
WI
value.
The section providing for the tava.
ton Of the incomes of nonresidents
derived from a source within tb
state, and for the taxation of cqr
tain proportion of the income arising
from interstate business, are moi
passed upon, and number of other
questions are left for future coDsiI
Grafton.
AS a whole, the court regards the
law as constitutional, and says thai
should any provisions be unable b1
stand test, they could not be vital
and would drop out, leaving the Law
stand in it's fundamental and essen
tial features.
Incomes for the year 1911 are tax
able, and the assessors of incomes
will begin work soon. Enforcement
of the law is entirely in the hands OIL
the state tax commission. The ey
emptions include individual incomes
up to $500. A husband and wife are
allowed $1,000, and for each child /
under is years of age and for each
legal dependent an additional $500
is allowed.
The rates of income taxation after
making exemptions are as follows
First $1,000 Or part thereof, | pei
cent; second $1,000 or part, II
per cent; third $1,000 or part II
per cent; fourth $1,000 or part IL
per cent; fiji $1,000 or part, pei
cent; sixth 900 or part, 2 4 pei
cent; seventh $1,000 or part, 3 pei
cent; eighth $1,000 or part, 3 4 per
cent; ninth $1,000 or part, pei
cent; tenth $1,000 or part 4 y pei
cent; eleventh $1,000 or part, pei
cent; twelfth $1,000 or part, 5RF
cent: over $4,000 per cent.
Income in the new law includes
the following:
All rent of real estate, lncludAs
the estimated rental OF reSldenT
property occupied by the owner
terest from money loaned or ln'eS
ed; wages, salaries or fees Derive
from services, except Of publlc OH
Gals; dividends or profits deII''
from stock; royalties from frahcnIS
or legalized privileges OF any Ains
and all other income not eXeHlp'1
Pensions and postmaSterS SalSiN
are not taxable. Incomes OF corpus
tions are assessed by the SCa'S
commission; of individuals y!
county assessors Of incomes, OF "A''
thirty-nine will be appointed
The law contemplateS that 'aAp+
ers shall keep correct iSoo'l
their years income. Stringent ~.
lations to guard income secfS" III
provided for assessors, ana IVI'
ton renders an offender llaO''
heavy fine or imprisonment