123 Wis. 73 | Wis. | 1904
Tbe true assessment, wbicb was prima facie-correct, and wbicb relator .bad no right to have reduced, except upon evidence reasonably tending to show tbat it was-excessive, was $5,000; for it does not appear tbat any affidavit fixing any other amount was delivered to tbe assessor-until long after tbe roll bad been delivered to tbe board of' review, and thus passed out of bis control. State ex rel. Giroux v. Lien, 108 Wis. 316, 84 N. W. 422; Id., 112 Wis. 282, 87 N. W. 1113. Tbe evidence offered, being tbat’of' the relator’s own agent, is, of course, to be construed most strongly against her. It went no further than to deny any credits held by her other than tbe indebtedness of tbe N. C... Eoster Lumber Company; but it developed tbat sbe bad received shortly before tbe year under consideration a sum of: money, and from tbe failure of tbe rel-ator’s agent to contradict tbe amount of $10,000 or more, specified in tbe question put to him, it is a fair assumption that such amount was not far wrong. There was nowhere any denial tbat this money, or a considerable portion thereof, was still in her-possession during some or all of tbe year preceding May 1, 1904. In tbis state of tbe record, it certainly cannot be said either tbat tbe evidence was conclusive and undisputed tbat tbe sum of $304 measured tbe average amount of moneys■ and credit items possessed by relator during tbe year, nor,.
There is another reason why relator cannot prevail in this proceeding, namely, the prohibition thereto enacted by the last legislature (sec. 2, ck. 284, Laws of 1903):
“No person shall be allowed in any action or proceeding to question the amount or valuation of personal property assessed to him unless in person or by agent he shall have first presented his objections thereto before the board of •review in the district in which such assessment was made and in good faith presented evidence to such board in support of such objections and made full disclosure before said board, under oath, of all his personal property liable to assessment in such district and the value thereof.”
This statute marks a policy worthy of commendation and of cordial support from all citizens — of course, from courts. 'Whatever may be thought of the wisdom of laws attempting ■to class credits with other property for taxation, none can differ as to the importance that such taxation, if imposed, •falls as nearly equally upon such property as its inherent difficulties will permit. Those difficulties are such as to •render much inequality, probable at the best, with resultant debauchment of the popular moral sense of the obligation ■of each to contribute toward the expense of government in •the proportion fixed by law. Though one may doubt the wisdom of the inquisitorial methods necessary to even ap■proximate equality in discovery and assessment of such class •of property, we must recognize that the attempt at such result imposes work of utmost difficulty on the public officers ■charged therewith. Assuming, as we must, that they honestly attempt to perform their duty, they and the public are entitled that they shall not be successfully attacked in court
By the Court. — Judgment affirmed.