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PLEADS FOR A UNIFORM RULE.
An Argument Showing faxes Will Not Raise by a Full Assessment. ‘ T<> the Editor of The EHol: . "In your issue of May 24 appears an article written bn the sub ject of assessment and taxation, under the signature of ‘F. S.’, and as we are about to enter on anew theory of assessing piopertv- I thought it appro at this time, to make a contribution to the subject although not wanting to antagonize ‘F. S.', but merely to throw some light along the line of assessment. \ great deal has been said heretofore about assessing proper ty at it- full value; now what is meant by that term? I understand ii means that il should be assessed for such a price that could oi - dinarillv be obtained at private sale, and in arriving at that pricethe assessor must take in consideration those things which go to fix a price of an article sold. In my mind this is not the main trouble, eiE ountered by the assessors; hi w greatest difficulty is to get at that property which goes unassessed. The property owners vvhoshiik who refuse to list their property w ith the assessor are the class which need attention. How to get at them 1 will try to explain lat er on. i nii okmh v Ktrr.K. "It matters not what vour property is assessed at, whether 1:5, 1 , 1 .■ >r the whole of its true value. What is wanted is uniformity of assessment. This rule should apply to all assessment districts in the state; it should be a standard by which all property is gauged one scale and one measure by which all the property is weighed and measured, not a hall bushel measure for the town of A and a peck measure for the town of B, "Some of the inequities in assessment has been want of uni formity bv assessors and Board of Review, and what is sought by asse-sing property at full value is to remedy this want of uniform ity, ii assessing property at full value is the standard and the unit to gauge by, then each assessor and Board of Review is in posse.- sion of a common rule, easily understood and susceptible of com prehension. Why adopt a different ratio, when the law has fixed this one? Furthermore any municipality fixing a different stand ard and instructing their assessors to follow the same and if fol lowed. would invalidate every tax deed, besides render the whole assessment null and void. A COMMON M'ND. "Taxes are common funds to which all must contribute pro portionately in accordance with what property we own or control, and unless we have a common rule, by which we can determine what proportion of this common fund we each must pay, then in eqities, guesses, injustice and dissatisfaction will prevail, and it is out of thi- rut we are trying to extricate ourselves. "In Manitowoc county and I think in every other county in the state, different ratios are resorted to. In assessing property we should strive for uniformity of ratio, not so much what the ratio ought to be. but one common to all the people ol this state, and why not adopt the UK) per cent., ratio, that which is fixed by law and and highly recommended and in fact urged, by our Tax commis sioners? "‘F. S.’ says that it is not expected that full value of property will 1) assessed in the conny, for reason that thcaasessors met and agreed to assess horses at SSP.oo. <)n May 15th the assessors of Manitowoc county did meet and pass the following resolution, ‘Be it resolved, that it is the sense of this meeting of assessors of Man itowo oiinty, Wisconsin, that the assessment laws of this state shall be complied with lulls and that to the best of our ability an assessment shall be made in our respective towns, villages and cit ies in said county for full value of all real and personal property taxable therein.’ ASSESSMENT A'l I TI.I. VAI.BE. ".Now, if that resolution means anything, it means what it says and that is assess all property real and personal for full value. When they agree to assess horses throughout the county on an av erage ol $50.00, they have agreed to do just about what is right un der the law, to assess for full value. Horses in our county will not average any more, that is all they are worth, a great many arc vv n th much less and some more but in the whole thev will not av erage any more, and that is what they intend to do to average them at $50,00. "Again ‘F. S.’ says that assessors ought to assess at an in creased percentage, but not full, and gradually in a few years ar rive at the point we are trying to make. If all the assessors in the state could agree on any uniform ratio or percentage, good and well. Its unitormity of assessment we are after. Why not agree on the one proposed by law and the Tax commissioners and the common understanding now full value? Why not be honest at one time? Win put it off and complicate matters? It is the duty of ever y good citizen to assist in enforcing the law and to encourage the a-sessors and give them information on the subject and not de ter them from the right path, ami it is the duty of every assessor to obe > the sanctity ol his oath and assess at full value. He finds fault with tin law assessing mortgages and notes and gives as an illustration tin exchange by two neighbors of their property who give poles for full value in c< inside ration I here ft ire and ta x said notes hence double assessment and wrong. I hardly think 1 understand ‘F. S.'s’ pi 'position correctly, il we exchange our property, it is an exchange and no note is necessary, except to pay' boot money, and it there is any boot money it ought to be assessed. There is ■ amy wrong in assessing mortgages and notes. If an f wrong at all. it is in assessing the real property of an owner in full, when he owns but a part. The owner of mortgages, notes and bonds is hardly ever hurt liv asses: meiits, il is the other fellow who catches it. DOI S NO I Ml AN HIGH IK TANKS. "I Uglier assessments dues not mean higher taxes, tne rate will be different, but your taxes will be about the same and it does not follow, that it we raise our a -sessmeiit that onr taxes will he raised. It i true that by raising onr assessment we are opening an avenue ‘ r bonding the city, but I am willing to trust that to the wisdom of the representatives o| the city. T'. S.’cites instances of un-equal taxation, hy comparing the assessments ol stores here and in Chi cago. I'hev are not comparable at all, they are in different states, under different laws ami governed by different circumstances, they don t contribute to the same common fund that ours do, the com parison would be different it taken Irom two or more cities in the same slate. I don't know that Manitowoc stores have been assess ed proportionately higher than elsewhere in the state; if they have liven and it we adopt this uniformity of assessment, so much sought for, it will reinedv the evil. "T. S. calls our attention to a low rate tax. One that will bring factories to the city. Why so? What is the difference in paving a lax ol A per i ent., when assessed at $lO,OOO or 1 per cent., when assessed at $ .to,ooo. liis taxes are the same. I care not how you figure if, it is the amount of money to be paid. Raising the assessment will not raise the taxes, providing everybody does the ameand why should he think that would he done. Wo have all the i'“tiledy we want at home, by the County board to equalize these matters, II it is not done hy (he towns and if it is not done by the county the statt Board ol Review is there to correct the in equities. These equalizing boards will have the yard stick—Full \ able on their desk to measure these goods with, where thev never bad them before under the old system. A yn.KV ion s. "It Chicago is paving a 5 percent., rale, tax, as ‘F. S.’ says it is, u hy do factories go there, wh n w e are paying 40 per cent., less, I hi- long and short of this factory question is this: That many oth i paramount circumstances enter into the consideration of the location of factories into a town. i axes arc but a minor thing. Most all factories i ame to this town, when taxes were on the in crease, The old and the SI,OOO man he alludes to. is the man I want to protect. He and his associates hate always carried the . --y..'. . v ; FOND DU LAC CATHEDRAL. burden of taxation. Usually its the other man who plays hide and seek and evades the assessor. Usually a man with a limited amount of property, at lease real estate, can be seen, and is seen and assess ed, and if it is personal property, its usually known and felt and is listed on the assessors roll; but larife amounts, and principally when the character of it, is such that the assessors are not so fam iliar with it and its extent. It usually does not pay its proportion ate share. I claim that two principal evils exist in the assessment of property, namely: First—That we are in great need of a uniform rule to guage the value of property to be assessed at its full value as defined heretofore. Second —Lots of property in the state fails to be listed and not assessed. If assessors and Boards of Review do their duty, property can be reached. “The assessor has the right to examine any one under oath as to his property to he assessed, and if he is refused any information on the subject, then he uses his own good judgment and assesses the property as he understands it, if that is not satisfactory to the owner he has redress before the Board of Review, and he further subjects himself to an action for perjury, in case of falsity of oath. “Business people usually keep inventories of their business and whv can’t that be resorted to for information, as to the value of their business, allowing therefrom a proper percentage for wear and tear, loss, odds and ends -and shelf worn goods? A uniform ,-ule we must have to assess property by, and all property which is not exempt bv law must be assessed and in so doing no one will be hurt, but justice done. “I- C- IS NOW CONSECRATED. Bishop Grafton Officiates at Fond du Lac Cathedral. IT IS THE CHIEF CNLKCII OF DIOCESE- Ceremonies were Gorgeous and Two Bishops Present Bishop Seymour of Springfield, 111, Preaches a Sermon Contending for Catholic Ritual. Amid gorgeous ceremonies the cathed ral church of this Episcopal diocese was consecrated at Fond du Lae on Tuesday morning. Among those who took part in the service was the Rev. Mr. Gray of Manitowoc. The Fond du Lac cathed ral is one of the really Iteauliful edifices in this country. Bishop (.' ('.Grafton has from time to time lavished a large amount of money on the buildings, and it is said that the sum is about As is the custom at the consecration of Episcopal church edifices the bishop at tended by numerous presbyters, just pre ceding the consecration services, knock ed at the main entrance of the church for admittance. He was robed in lull canonicals, the color of his cope being red. Tills was because the excercises were within the octave of hitsnnduy. As soon as the bishop rapped on the (doors. Chief Warden Perry, who was on the inside threw them ajar and the bishops and clerics, choir and acolytes entered the building, and the Service be gan. The jiroceseion marched nu the main aisle to the chancel, and the hiahiew im mediately took their jdaces. Bishop Grafton was enthroned on the epistle side of the alter and Bishop Seymour of Springfield. 111, on the gospel side of the altar. As soon as all had been seated Warden Berry approached the ordinary of the diocese and read a request that the church S' consecrated. The bishop then saiil the necessary prayers, and the instrument of consecration was read by the Hey. Mr. Rogers. After the service of consecration was concluded Bishop Grafton divested him self of cope and donned the chasuble and assisted by two priests he sang the holy office of the Eucharist. During the cele bration the altar was ablaze with can dles and numerous flowers contributed to the artistic effect. Bishop Seymour of Springfield preach ed the sermon. His discourse was an nr gument for the preservation of ecclesias tical ritual, such as is followed out in the Fond du Lae cathedral, he paid a tri bute to Bishops Brown and Grafton. A FAST HICYCLK KiDElt Will oft a n receive painful cuts, sprains or bruine* from accidents Buckleus Ar nicii Salve, will kill the pain ami heal the injury. It 's the cyclist 'sfriend. Cures ChalliiK. (’happeil Hands, Sore Lip* Hums, Cleers and Piles Cure guaran teed. only •’?>•. Trv it. Sold hv Hen rv Hinrichs druggist mayßl A LIFE AND DEATH FIGHT. Mr. W. A. Hines of Manchester, la., writing of his almost miraculous escape from death, says: “Exposure after mea sli - induced seiious lung trouble, which ended in Consumption. I had frequent hemorrhages and coughed nightandday. All my doctors said I must soon die. Then 1 began to use Dr. King’s New Dis covery which wholly cured me. Hun dreds have used it on my advice and all say it never fails to cure Throat, Chest and Lung troubles.” Regular size 50c and SI.OO. Trial bottles freest Henry Hinrichs' Drug Store. june2B A girl at Marion, Kan., died from a wound on the hand made by a barb on the back of a catfish. Mr. W. S. Whedon, Cashier of the First National Bank of Winterset, lowa, in a recer.t letter gives some experience with a carpenter i a his employ, that will be of value to other mechanics. He says: “I had a carpenter working for me who was obliged to stop work for several days on account of being troubled with diar-j rhoea. 1 mentioned to hbn that I had' been similarly troubled and that Cham- ( beilain’s Colic, Cholera and Diarrhoea! Remedy had cured me. He bought a i bottle of it from the druggist here and formed me that one dose cured him, and he is again at his work. For sale by Henry Hinrichs druggist. june3B Every woman who has a parrot that swears and a hire and man that chews and j drinks lias just as much less use for a | husband. “1 had stomach trouble twenty years and gave up hope of being cured till I began to use Kodol dyspepsia Cure. It! has done me so much good I call it the I savior of my life,” writes W. K. Wilkin- j son, Albany, Tenn. It digests what you i •at. Henry Hinrichs. Opportunities for Boys or Girls. The Publishers of The Manitowoc Pilot will give to any boy or girl in the city or county an Acme Bicycle, which sells for S3O, for a list of Seventy-five cash yearly subscribers to the paper. The wheel can be seen any time at the Mani towoc Cycle Works, York Street. RALPH PLUMB HONORED. Another Manitowoc Boy Fleeted to Phi Beta Kappa at Madison. Ralph Plumb, who graduated with the class of ’97 from the North aide high school, was one of the seven members of the Junior class at the State university elected to the Phi Beta Kappa frater nity. Tiie Phi Beta Kappa fraternity has little in common with the so called Greek letter societies, the sole qualifica tion for membership being excellence in class work. Mere success in student politics or high attainments in single branches of university work such as or atory, debate or writing is not regarded as sufficient qualification for admission into the society unless accompanied by equal success in the required work of the university. The membership is strictly limited and the standards for admission are unusually exacting and severe. Few honors at any college are more eagerly sought for or highly prized than admission to Phi Beta Kappa. The chapter of Phi Betta Kappa at Madison has been in existence only two ' years but each year a Manitowoc stn-' dent has secured admission. William C. Sicker of this city, now professor of science at the South side high school at Milwaukee, was elected last year. “DeWitt’s Little Early Risers are the finest pills 1 ever used.”—D. J. Moore Millbrook, Ala. They quickly cure all liver and bowel troubles. Henry Hin richs. AUER’S SARSAPARILLA and RED CLOVER BLOOD PURIFIER. Everyone should lessen the extra work forced upon his system in in the spring time by taking some reliable blood-tonic. Hickness does not need to be already present. Von should purify your blood every spring to get the excess mat ter (occasioned by the heavy diet of winter) out of your system. Try our Blood Purifier, it is the best, as shown by experience. OSCAR A. ALTER, Prescription druggist IMPROVE THE LIBRARY An Electric Sign Will be Short ly Erected. AN ASSISTANT WILL BE EMPLOYED. The Circulation and Work incident to Run ning the Institution is too Much for One Person—The Rooms are Very Largely Patronized. At a meeting of the Library lx>ard held last week, it was determined to place an electric light sign, stretching from the entrance of the library across the pavement to the road way', so that all may know where the public hooks are kept. This action is thought advis able. because so many persons who labor by day, have with difficulty found the building in their leisure hours. It is the purpose of the Library board, as ex pressed by President L. J. Nash, to bring the books as near the public as possible. With this thought in view the electric sign was talked about, and within a week or two this will be erected. At the meeting it was shown by the librarian, Miss von Briesen, that the rooms are liberally patronized; that the magazines and books are supplying a long felt want, because night after night the cozy apartments are comfortably filled with eager young men and women who read with avidity the best of cur rent thought as expressed in the maga zines. The average number of books taken out of the building a day is about 190, which is a very high percentage, when compared with other towns. The Library board has now under ad visement a suggestion for employing an assistant librarian. If the circulation keeps up. and it would seem that it will, the services of an assistant will be ab solutely necessary. The board, with the assistance of Miss von Briesen,' may try to pass through the summer without in creasing the current expenses, but an other salaried person must be chosen in the fall. The hoard is also adding to the num ber of books as rapidly as possible. RELIEF IN SIX HOURS. Distressing Kidney and Bladder dis eases relieved in six hours by the "New Great South American Kidney Cure.” This new remedy is a great surprise on account of its exceeding promptness in relieving qain in the bladder, kidneys, back and every part of the urinary pas sages in male or female. It relieves re tention of water and pain in passing it almost immediately. If you want quick relief and cure this is your only semedy. Sold by F. C. Buerstatte, Druggist, Mani towoc, Wis. tf