Wauwatosa news. [volume] (Wauwatosa, Wis.) 1900-1948, 1917-01-12
Executive Asks for Changes in Laws
Covering taxation, Education, Pri-
mary Elections and Workmen's
Compensation - Would Have Four
Year Term for Governor.

priatiOnS. | therefore submit to you
an estimate OF the states income de-
rived from other sources than general
tax levies for the fiscal years 1878
AID 1888. / am also able to present
to you the appropriations that have
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 1els-1s
Estimated Receipts -. s14.7O7 ,s67 S15,277 .sOs
Estimated Appropria-
tons ............ 14310,401 14,593.469
Estimated Balance 8 ss7.4ss 5 ss4.sS7
Estimated Receipts.
1s17-1s 1s1s-1s
Receipts from Corpora
tions, Estates and
Fees .............s s.461. 900 s s,5ss.OOO
Departmental Receipts. 2392.494 2.795,354
Charitable and Penal In
5Jb,bl4
Normal School Receipts 835.240 S60I99
University Receipts -. 2,422,459 2.4s5,429
Totals. ...,........s1 47O7.ss7 sl5,277.sOs
Estimated appropriations,
1917-1s 1s1s-19
For Boards, Depart
ments & Commissions 8,150.973 S S.491.345
For Charitable and
Penal Institutions -. 2os4274 2.os2. PIT
For Normal Schools. 1926. 500 1.194,137
University
Totals. ............ s14.S1O.4O1 s14.5s3. 4e9
The appropriations that are acom-
mended have been kept with the
states income. If the appropria ions
which you will make are kept within
the limits suggested by the revising
boards, the probable excess of the
states reveRues for the same period
will be $774,140.00. 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.
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 system 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.
| 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 a 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 it's present form 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 $S,S37,370, and tn,
amount of personal property receipts
used as an offset was $1,S25, 641-thu
reducing the net result of the tax b.