The Manitowoc pilot. [volume] (Manitowoc, Wis.) 1859-1932, 1913-05-01
ASSESSORS MEETING.

court house. All the assessors we're
present with the exception of Fred
Althep of Two Rivers. Jos. Connell,
supervisor of assessments, presided at
the meeting. His address to the asses
sors was as follows:
Gentlemen
1t affords me much plea in re-
gard to the duties placed upon us by the
taxpayers of the several districts to
greet you at the beginning OF this
years work, 1913.
Section 772d of the statutes provides
that the County Supervisor shall annu-
ally, on or before the last Tuesday OF
April, call a meeting Of all the assess
ors of the county for a conference and
instructions relative to the duties of
such assessors in the valuation and as
sessment of all kinds and classes Of
property subject to taxation under the
laws of the state.
The fundamental requirements of a
good assessments are:
First, complete list of all taxable
property in the district, and, second, a
correct valuation of the same. The
enc is as important as the other, and
both are necessary 10 the validity OF
the tax and equal distribution OF the
burden. A correct valuation OF the
property listed will not cure inequali-
ties resulting from omissions; neither
will complete list of property cure
inequalities in assessments. In either
case, an incre lsed burden is cast upon
those whose property is assessed. 1t is
therefore very important that COM
plete list of all the taxable property in
the district is secured, and that the
same be correctly valued. Section
1852 provide NH, "a estate shall be
valued IT, :. ssor from actual
view at full val which could ordinar-
lily be obtained therefor at private sale:
and Section 1866 requires personal pro-
perty to be assessed at its true cash
value. In both cases the law is plain
and positive. Nevertheless, the prac-
tice of assessing property at an estim-
ated percentage of its true value still
prevails. Such practice is an open
violation of law and cannot be too
strongly condemned. 1t produces con-
fusion, uncertainty and discrimination
and is a menace to effective admins
tration.
Assessors who Intentionally under
value property are subject to removal
from office, to prosecution and fine, and
to civil liability for any damage sus-
tanned by their conduct. Any taypay-
er, prejudiced by any assessment made
in this manner, may apply for re-
assessment, and, If granted, impose the
entire expense on the offending COM
mupity.
Section 772d provides that the county
supervisor of assessments shall have
full and complete supervision and dir
ection of the work of the town, city
and village assessors Of the county.
Section 772e provides that such oific-
er shall as often as may be necessary
during each year personally visit each
town, city and village in his county
and have access to all public records,
books and papers of officers throughout
the county, and shall make full and
complete examination of the same and
all matters and subjects relative to the
assessment and taxation of property to
the end that he may secure accurate
knowledge and full information Of the
assessment of property in the several
assessment districts in his county.
Section 1921 provides that the county
supervisor of assessments shall exam
inc and test the work of assessors dur
ing the progress of the assessments and
shall have power to personally value
and assess different kinds and classes
of property, so that he may ascertain
whether such assessor is assessing pro-
perty at full value or is emitting pro-
perty subject to taxation from the roll.
Said officer shall have all the rights
and powers Of an assessor for the ex-
animation of persons and for the dis
covery of property subject to taxation.
To comply with the duties imposed
upon me by the sections of the law
heretofore mentioned, will personally
view and assess from thirty to one
hundred of all kinds and classes Of pre-
perty in each assessment district, and
upon such inspection, If found that as
SCISSORS are violating sections 1852 and
1855 Of the Wisconsin statutes, pro-
ceedings will be started for tie re-ss
sessment of such districts.
In conclusion, / wish to state that
this article was not written as a mere
threat or scare but for the betterment
of assessment and equal distribution of
the tax burden. 1t is to be hoped that
assessors will faithfully perform their
sworn duties and assess all property at
it's true value as the law requires so
that action under the penal laws may
not be necessary.