Northern Wisconsin advertiser. [volume] (Wabeno, Wis.) 1898-1925, 1917-01-19
GOVERNOR Phillip DELIVERS MESSAGE
Wisconsin Legislature Receives Recommendations ano Pro
gram of Executive for 1917 Session---Changes IN
Taxation Laws Asked-Urges Economy

Madison, Wis, JAM. 10.-Gov. e. L
Philips message to the Wisconsin
legislature of 1917 was delivered to
day 1t reads, in part, as follows:
In entering upon, your duties as leg
islators, it is important for you to
know what the probable income of the
state will be for the next biennium, in
order to guide you in making appro
priations. | therefore submit to you
an estimate of the states income de-
rived from other sources than general
tax levies for the fiscal years 19l7-lS
and 1888. l am also able to present
to you the appropriations that nave
been requested by the different depart
ments and state institutions and the
revisions and recommendations made
by the State Board of Public Affairs
and the Central Board of Education.
The following are the budget recon-
mendations as per the State Board of
Public Affairs and the Central Board
of Education, not including land and
building requests:
Summary.
1918 191S-19
Estimated Receipts ....s14.7O7.S 1867 s15.277s06
Estimated Appropria-
tons ............ 14,olV'4O1 14'oSo'fo0
Estimated Balance 397.466 S 6s4.3S7
Estimated Receipts.
1917-18 1888
Receipts from Corpora
tions. Estates and
Fees .....S 8,461 900 5 $685., 900
Departmental Receipts. 2S92.494 2,795S54
Charitable and Penal In
stitutional Receipts :. 596674 597, 1924
Normal School Receipts S35240 860199
University Receipts -. 2422459 2,486429
Totals s14.7O7. 1867 s15,277. 300
Estimated Appropriations.
1918 1879
, For Boards Depart
ments & Commissions S.15O.97S s,491.945
For Charitable and
Penal Institutions 2084,274 2062217
For Normal Schools. 12S5669 1,194137
For University ....... 2,789,485 2,845,770
Totals 0,4O1 s14,593.4 69
The appropriations that are recon-
mended have been kept within the
states income. If the appropriations
which you will make are kept within
the limits suggested by the revising
boards, the probable excess of the
states revenues for the same period
will be STA ,140.00 The estimates of
expenditures do not include any appro-
priations for new state buildings. The
indications are that the states reven-
ues will be sufficient to provide the
money to complete the building oper-
ations authorized by the legislatures of
1913 and 1915.
W' Taxation.
Under our system of taxation real
property pays the larger part of the
taxes collected. 1t is, therefore, neces-
sary that the assessments of such
property be carefully made and that
the values be arrived at on some uni
form basis. To do this requires men
of experience and good judgment
The work of our local or township
assessors is in many cases not well
done. 1t frequently occurs that re-as-
sessments are necessary. In such
cases the work is done by agents of
the Tax Commission and is quite cost
ly, the expense falling upon the town
ship that is re-assessed. We shall get
more equitable assessments and, there
fore, more satisfactory results if we
will by law abolish the OLD ~ystem of
local or township assessors and create
the office of county assessor instead
Such county assessor should be COM
PEELED to pass a satisfactory civil serv-
ice examination and the appointment
should be made by the county board
They should, however, do the work
under the direction of the State Tax
Commission. Their salaries and ten
ure of office should be fixed by legisla-
tive act
The Tax Commission suggests num-
erous changes in our income tax law.
l am particularly impressed by the
suggestion that taxes paid upon per-
sonal property should not be used as
an offset for income taxes. 1t is diff
cult to understand why such provi-
sion ever was made. If personal prop
erty is to be taxed there seems to be
no good reason why the tax payer shall
be permitted to deduct the amount
paid from his income tax AS the law
works out in its present form a large
percentage of the income tax that is
assessed at a considerable cost be-
comes uncollectable because of this
provision of law. The aggregate in
come tax assessed in 1915 on the in
come of 1914 was $3,S37,370. and the
amount of personal property receipts
used as an offset was S1,S25, 641-thus
reducing the net result of the tax by
nearly fifty per cent. | recommend
that that statute which permits the tax
payer to use his personal property tax
receipt as an Offset for income tax be
repealed.
/ also recommend the repeal Of the
law under which the owner of home
is compelled to pay an income tax on
it's rental value. 1 do this because l
believe such a tax is unfair and un-
just.
l call your attention to the numerous
recommendations made by the Tax
Commission. Their report has been
placed upon your desks. I cannot