Report of the Wisconsin Tax Commission to the Governor and Legislature, Թողարկում 10

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Wisconsin Tax Commission., 1920
 

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Common terms and phrases

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Էջ 8 - Every subject of the Commonwealth ought to find a certain remedy, by having recourse to the laws, for all injuries or wrongs which he may receive in his person, property or character. He ought to obtain right and justice freely, and without being obliged to purchase it; completely, and without any denial; promptly, and without delay ; conformably to the laws.
Էջ 26 - All county officers, whose election or appointment is not provided for by this Constitution, shall be elected by the electors of the respective counties or appointed by the boards of supervisors, or other county authorities, as the Legislature shall direct. All city, town and village officers, whose election or appointment is not provided for by this Constitution, shall be elected by the electors of such cities, towns and villages, or of some division thereof, or appointed by such authorities thereof,...
Էջ 27 - Assessment districts should be large enough to justify the employment of at least one permanent official in each such district, who should receive a salary sufficient to make it possible for him to give all his time to the work.
Էջ 38 - By this act the legislature has, in substance, declared that the state's system of taxation shall be changed from a system of uniform taxation of property (which so far as personal property is concerned has proven a failure) to a system which shall be a combination of two ideas, namely, taxation of persons progressively, according to ability to pay, and taxation of real property uniformly, according to value.
Էջ 21 - The rule of taxation shall be uniform, and taxes shall be levied upon such property as the legislature shall prescribe.
Էջ 25 - More often than not men competent to make a good assessment, if tendered the position, refuse to accept. Not infrequently the place is given to some one simply because he needs it, or because he will do the work for less than anybody else, or because he will be an easy mark for influential tax dodgers. Men of this type soon discover that the surest way to remain long in office is to be easy and accommodating, and above all to keep the assessment of their district down to the lowest possible point.
Էջ 38 - By the present law it is quite clear that personal property taxation for all practical purposes becomes a thing of the past. The specific exemptions of all money and credits and the great bulk of stocks and bonds, as well as of all farm machinery, tools, wearing apparel, and household furniture in actual use, regardless of value...
Էջ 47 - To investigate the tax systems of other states and countries and to formulate and recommend such legislation as may be deemed expedient to prevent evasion of assessment and tax laws and to secure just and equal taxation and improvement in the system of taxation in the state.
Էջ 21 - To have and exercise general supervision over the administration of the assessment and tax laws of the state...
Էջ 26 - In this plan a resident appointee cannot be changed to any other county. The third plan, like the two we have already outlined, makes the county the unit of government for assessment purposes, but unlike the other two the assessor, instead of being appointed, is elected by popular vote for a term of at least four years and is removable from office only for cause and in the same manner that other county officers are removed. This plan provides that no one shall be eligible to hold the office of assessor...

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