The Telegraph-courier. [volume] (Kenosha, Wis.) 1888-1946, 1915-03-25
MANY FINANCIAL TROUBLES
Grants Have Grown at Each Session of
Legislature Until Grand Mix is Con-
fronting Present Law Makers.-Fail
to Oberve Provisions of Laws.

I The extent Wisconsin has drlfted
from constitutional moCrings is again
demonstrated by facts disclosed in the
practice Of state officers renting taxes
and in the failure of the legislature to
levy such taxes.
This is no mere agitation raised by
Gov. Philip with respect to the pres
ent situation as it relates to appropri-
ations made by the legislature of 1913
for building authorizations, but is
matter of greatest Importance in the
conduct of the states business along
lines prescribed by the constitution.
The fact is acknowledged that it has
long been the custor', when the state
treasury would permit, to offset appro-
priations made by the legislature with
money on hand, or estimated to be on
hand, and thus relieve the necessity Of
llevying state tax for such purposes.
The authority, however, under which
it is done is none the less contraven-
tion of the constitution and in direct
violation of the power conferred solely
upon the legislature
The power of levying all taxes rests
with the legislature and any attempt to
delegate this power to executive offic-
ers is in violation of the constitution.
Section five of article eight reads:
The legislature shall provide for an
annual tax sufficient to defray the esti-
mated expenses of the state for each
year, and whenever the expenses for
any year shall exceed the income, the
legislature shall provide for levying a
tax for the ensuing year, sufficient with
other sources of income to pay the de-
fciency as well as the estimated ex-
penses of such ensuing year. y
Provision Not Observed.
For many years after the adoption Of
the constitution, as shown by the SEES
sion laws, at each session of the legis-
lature, tax levy was authorized. This
constitutional provision was observed
until about twenty years ago, when
seemingly the legislature either neglect
ed to perform its constitutional duty or
the duty was absorbed by the state Of
fcers.
In 1887 law was passed which gave
the governor, the secretary of state and
the state treasurer authority, if such
authority could be constitutionally con-
ferred to remit state taxes. Under this
authority and in their discretion when
ever the condition of the funds of the
state would warrant the proceeding.
money the general fund was used to
defray the appropriations made by the
legislature and these appropriations
were not placed in the tax roll sent to
the counties as a state tax.
Under the practice the legislature.
the constitutional authority which
alone has the power to levy state taxes.
had no voice in the matter with respect
to the annual tax levied. The state of
fcers alone controlled the question of
whether or not there should be a levy or
how much should be levied
The effect of the agitation COVERING
the practice of remitting taxes, is to
call attention to the fact that in the
matter of taxes as well as in MANY 9th
er respects, constitutional safeguards
and limitations have been widely de-
parted from in Wisconsin government
during the last decade or more If the
contention Of Gov. Philip is sutained,
and it doubtless will be by the legis-
lature, there will be return to consti
tutional authority and constitutional
observance IN governing tax matters.
Grants Have Grown.
In the smallest unit OF government.
the township, the voters themselves au-
thorize the tax levy at the annual town
meeting. The county boards act for the
county and under the constitution the
sole authority for levying taxes is with
the legislature. While it is true that
the secretary of state and state treasu-
rer have the power of furnishing esti-
mates of receipts and expenditures to
the legislature upon which the tax levy
can be based, the legislature, taking in
to account possible treasury balances,
the fact remains that the legislature
alone has the power of levying taxes.
In considering the fact that appropri-
ations authorized by legislation have
grown enormously session after session,
the practice of permitting state officers
Ito assume responsibility not properly
theirs, is apparent. The contribution
places this power and responsibility with
the legislature and any attempt to exer-
else it otherwise is in direct contraven-
ton of fundamental law
Under the practice INDUCED in for so
many years the legislature can exceed
the speed limit on appropriations and
escape responsibility for its action as
long as the state officers find way of
getting money into the treasury to pay
them. If, however, under the constitu-
tional limitation, the same legislature
which makes the appropriations also is
forced to make the tax levy, there is
direct accounting to the people for