WHERE DOES THE TAX MONEY GO?

...In a town like Middleton, for instance, collecting over $25,000 taxes this year, it is interesting to note that the entire amount of taxes chargeable to state boards and commissions amounts to only $7.54, or 29 cents on each $100 taxes...

...Sanborn (Ashland Co...

...1,624,-, 017 IS DEVOTED TO THE UNIVERSITY AND NORMAL SCHOOLS...

...108.14 4.13 _COUNTY, LOCAL AND STATE TAXES FOR THIS YEAR IN SPECIFIED COUNTIES Sj State at Large Douglas Co...

...He possibly has this question in mind...

...In TABLE XI details are given for a number of counties...

...The figures for each county cover all the property taxes levied, whether for county, local or state purposes...

...Speaking generally, the state tax is higher in towns than in cities owing to the relative cheapness of the town government...

...Thus, in Juneau county, for Instance, the state tax is below the average, largely because the county tax in that county is above the average...

...In his next article, Professor Adams will tell about the Wisconsin Income Tax Law, the most successful statute of its kind ever put into operation...

...FIRST of all I have been accused of "trying to argue away the fact that state taxes have increased...

...The FOR BOARDS AND COMMISSIONS INHERITANCE TAXES AND BY facts are all there and the gentle IN THIS YEAR'S BUDGET, INCLUD- PEES AND EARNINGS OF THE critic who would know exactly what ING $220,110 FOR THE TUBERCU- VARIOUS DEPARTMENTS AND COMstate boards and commissions are LOSIS SANITARIUM AND COMMIS- MISSIONS...

...TUTES A LITTLE OVER NINE PER THE ORDINARY PROPERTY HOLDERS OP THE STATE...

...It is enough to make one despair of the power of plain English to carry ideas to the minds of the gentle critics...

...IF THESE FOUR COMMISSIONS WERE ABOLISHED, CORPORATION, INHERITANCE, INCOME AND PROPERTY TAXES WOULD BE REDUCED LESS THAN 1 1/4 PER CENT, PROBABLY VERY MUCH LESS...

...Here out of each $100 taxes $14.31 are properly attributable to the state levy, of which approximately $7.33 are returned and approximately $6.98 are retained for state purposes...

...Of course, this increase should bring no credit to any com-mission If it were unjustifiable and Inequitable...

...The first lesson," as the gentlest critic calls it, contained the unequivocal statement that the state government is supported "partly by revenue derived from corporation and inheritance taxes, partly by the fees and earnings of its various institutions and departments and partly by direct levy of state taxes...

...What would happen under some other arrangements than those which actually exist is an exceedingly difficult although a legitimate question to ask, and for that reason some approximations have been given in TABLE X. The remainder of the article, however, is devoted to the ACTUAL BURDEN OF THE STATE LEVY IN VARIOUS PARTS OF THE STATE...

...amount of taxes a.M Total Tax for All Purposes $26,162.15 $100.00 $lfl County 3,408.60 13-03 W Town, City, Village and School 16,851.3 2 64.41 ¦ State: Returned to Localities 3,024.30 11.56 ¦ State: Retained for State Purposes 2,877.93 13.00 1 Amount and Share of Total Tax For All State Purposes $5,902.23 $22.56 $fl For the State to be Returned to Localities____ 3,024.30 11.56 For Common Schools 1,463.75 5.59 For Graded Schools 153.46 .59 For Free High Schools 135.16 .52 For Highways 1,271.93 4.86 For the State to be Retained for State Purposes 2,877.93 11.00 For Interest on Trust Fund Certificates of Indebtedness 121.58 .47 For New Capitol 347.05 1.33 For State University 867.04 3.31 For Normal Schools 385.42 1.47 For General Purposes 1,156.84 4.42 Amount and Share of Total Tax For All Purposes For State "General Purpose" $115.68 $4.42 Tax Commission 2.17 .08 Railroad Commission 2.09 .08 Industrial Commission 1.38 .0^ Dairy and Food Commission .97 .04 All Other Commissions and Boards .93 .04 All Other State Activities...

...TABLE X HOWEVER, when a case is very strong, its defendant can afford to be generous in his concessions...

...This has been done In TABLE X. It is unfair to the commissions, because the total tax pool as we know it is too small, because In order to avoid the troublesome question of what are "earnings" I have disregarded the earnings of the commissions and used gross expenses, and because it is the efficient work of some of the commissions themselves which make the corporation taxes as high as they are...

...But If equitable and justifiable, the increase must be credited in part at least to the commission which so largely contributed to bring it about...

...nt each $100 each $100 each $100 each $100 each $100 of taxes amount of taxes amount ' of taxes amount of taxes amount of taxes .96 $100.00 $11,829.07 $100.00 $27,346.72 $100.00 $18,371.79 $100.00 $9,208.61 $100.00 .52 24.31 3,593.34 30.38 8,215.70 30.05 4,118.29 22.42 1,854.85 20.14 ,89 54.10 5,591.76 47.27 14,786.67 54.06 9,877.25 53.77 5,858.11 63.61 30 11.05 1,354.77 11.45 2,226.05 8.14 2,242.39 12.20 ' 766.37 8.32 125 10.54 1,289.20 10.90 2,118.30 7.75 2,133.86 11.61 729.28 7.93 ?55 $21.59 $2,643.97 $22.35 $4,344.35 $15.89 $4,376.25 $23.81 $1,495.65 $16.25 1.30 11.05 1,354.77 11.45 2,226.05 8.14 2,242.39 12.20 766.37 8.32 i.46 5.35 655.70 5:54 1,077.40 3.94 1,085.31 5.90 370.92 4.03 1.85 .56 68.74 .58 312.95 .41 113.78 .62 38.89 .42 1.60 .49 60.55 .51 99.49 .36 100.22 .55 34.25 .37 1.39 4.65 569.78 4.82 936.21 3.43 943.08 5.13 322.31 3.50 .25 i0.54 1,289.20 10.90 2,118.30 7.75 2,133.86 11.61 729.28 7.93 3.21 .45 54.47 .46 89.49 .33 90.15 .49 30.81 .34 7.6.2 1.27 155.46 1.32 255.45 .93 257.32 1.40 87.94 .96 3 3.17 388.40 3.28 638.18 2.33 642.87 3.50 219.71 2.39 4 1.42 172.65 1.46 283.69 1.04 285.77 1.55 97.67 1.06 5 4.23 518.22 4.38 851.49 3.12 857.75 4.67 293.15 3.18 5 $4.23 $518.22 $4.38 $851.49 $3.12 $857.75 $4.67 $293.15 $3.18 ¦63 .08 9.74 .08 16.01 .06 16.13 .08 5.51 .06 30 .OS 9.38 .08 15.41 .06 15.52 .08 5.30 .06 146 .05 6.17 .05 10.14 .04 10.21 .06 3.49 .04 35 .04 4.35 .04 7.15 .03 7.21 .04 2.46 .03 47 .03 4.15 .04 6.81 .03 6.86 .04 2.35 .03 34 3.95 484.43 4.09 795.97 2.90 801.82 4.37 274.04 2.96 TABLE XI...

...HIGHER SIMPLY BECAUSE THEY HAVE BEEN LOW IN THE PAST, SO LOW THAT IN THE LAST TEN FISCAL YEARS, WITH ACCOUNT TAKEN OF AMOUNTS RETURNED TO THE VARIOUS LOCALITIES FOR SCHOOLS, HIGH-,WAYS AND THE LIKE, THE STATE GOT ALONG WITH A NET LEVY OF $267,510, THUS PROVIDING STATE GOVERNMENT TO HER 2,333,860 RESIDENTS FOR TEN YEARS AT THE COST TO THEM OF 11 1-2 CENTS PER HEAD...

...r :NG THE AMOUNT AND SHARE OP STATE BOARDS AND COMMISSIONS IN A TYPICAL TAX BILL OP $100...

...Note to the gentle critic: Here are some "more-than-fair" estimates furnished in the confidence that the case for the commissions is so strong that it is practically unaffected by large and sweeping concessions...

...Other states have had income tax laws administered LOCALLY...

...SECONDLY, I have been accused of saying that the direct state tax is all that is required for the support of the state and of sophistically suggesting that the entire cost of state boards and commissions is included in the 24 cents aScribed by me to state boards and commissions in each $100 taxes as paid by the ordinary taxpayer...

...THE GROSS EXPENSE OF THE DAIRY AND FOOD COMMISSION, THE RAILROAD COMMISSION, THE TAX COMMISSION AND THE INDUSTRIAL COMMISSION COMBINED IS JUST 1 1/4 PER CENT OF THE TOTAL...

...Akan (Richland Co...

...Marathon each $1.00 each $100 Amount of taxes amount of taxes amount_ Total Tax for All Purposes $41,596,960.00 $100.00 $995,239.67 f100.00 $785,477.i56 County Purposes 8,116,518.20 19.52 239,313.74 24.>Co 164,154.79 Town, City, Village, and School 25,825,123.80 62.08 612,301.24 bl.o2 482,730.71 State: Returned to Localities 3,923,731.00 9.43 73,614.79 7.39 71,035.32 State: Retained for State Purposes 3,731,587.00 8.97 70,009.90 7.04 67,556.74 Amount and Share of Total Tax For All State Purposes $7,665,318.00 $18.40 $143,624.69 $14.43 $138,592.06 For the State to be Returned to Localities 3,923,731.00 9.43 73,614.79 7.39 71,».32 For Common Schools 1,898,731.00 4.50 35,622.90 3.58 34,374.67 For Graded Schools 200,000.00 .48 3,752.29 .37 3,620.81 For Free High Schools 175,000.00 .42 3,283.25 .33 3.168.20 For Highways 1,650,000.00 3.97 30,956.35 3.11 29,871.64 For the State to be Retained for State Purposes 3,731,587.00 8.97 70,009.90 7.04 67,556.74 For Interest on Trust Fund Certificates of Indebtedness 157,570.00 .38 2,956.24 .30 2,852.65 For New CaDitol 450,000.00 1.08 8,442.64 .85 8,146.82 For State University 1,124,320.00 2.70 21,093.85 2.12 20,354.71 For Normal Schools 499,697.00 1.20 9,375.03 .94 9,046.53 For General Purposes (Commissions, etc...

...EVEN IN THIS YEAR, THE HIGHEST YEAR, STATE TAXES IN THE AVERAGE TAX BILL ACCOUNT FOR ONLY 18.4 PER CENT OF THE TOTAL OF WHICH MORE THAN ONE-HALF IS RETURNED TO THE LOCALITIES FOR LOCAL PURPOSES...

...TABLE XIII FINALLY, a similar set of figures is given for a list of TYPICAL CITIES...

...Just what this particular critic lies like, when he lies, would be an interesting but irrelevant question and we may pass to the substance of the criticisms...

...The figures for each county may be contrasted with the state figures to show whether in that county the state tax is above or below the average...

...The .gentle critic in question has apparently not even read the first sentence of the first article, in which may be found the statement that "everybody is keenly aware that taxes have gone up" nor the following paragraph in which the state tax is described as "the highest ever levied...

...Of those given, the state tax appears to be highest in Elroy—$17.05 per $100—and lowest in Oconto, where owing to the heavy relative cost of municipal government it sinks to $11.02 per $100 taxes...

...Of these $6.98, 30 cents are used for interest on state debt, 84 cents for the construction of the new capitol, $2.10 for the state university, 93 cents for normal schools and $2.81 for other miscellaneous activities of the state government...

...feO (Brown Co...

...The figures, unfair to the state commissions as they are, may be found in TABLE X above...

...Moreover, thesfc budgetary figures represent OUTSIDE LIMITS of expenditure, with no account taken of the EARNINGS of the various boards and commissions...

...The proportionate shares are determined by dividing "total taxes for all purposes" into the amount of taxes charged to each jurisdiction...

...Some counties and cities recover more and some less than the precise amount which they contribute...

...1,500,000.00 3.61 28,142.14 2.83 27,156.03 Amount and Share of Total Tax For State "General Purposes" $1,500,000.00 $3.61 $28,142.14 $2.83 $27,156.03 Tax Commission 28,200.00 .07 529.07 .06 510.53 Railroad Commission 27,150.00 .07 509.37 .05 491.52 Industrial Commission 17,850.00 .04 334.89 .03 323.16 Dairy and Food Commission 12,600.00 .03 236.39 .02 228.11 All Other Commissions and Boards 12,000.00 .03 225.14 .02 217.25 All Other State Expenditures 1,402,200.00 3.37 26,307.28 2.65 25,385.46 TABLE XIII...

...The entire expense of the administration of this law is paid by the state, but 90 per cent, of the receipts are left with the county and locality in which the% are collected.—Emtob's Notk...

...or 18 cents in all...

...COUNTY, LOCAL AND STATE TAXES FOR THIS YEAR IN SPECIFIED CITIES SHOWING THE AMOUNT AM Milwaukee Racine Madison Green Bay Fond du Lac each $100 each $100 each $100 each $100 each $100 ___amount of taxes amount of taxes amount of taxes amount of taxes amount of taxes J| Total Tax for All Purposes$8,795,013.33 $100.00 $758,851.77 $100.00 $779,933.40 $100.00 $466,783.35 $100.00 $343,990.23 $100.00 $1H County Purposes 1,682,266.11 19.13 109,988.00 14.49 74,808.14 9.59 76,308.81 16.35 35,030.73 10.18 City and School 5,853,787.27 66.56 522,929.82 68.91 573,167.93 73.49 322,990.46 69.19 263,504.04 76.60 M State: Returned to Localities 645,091.08 7.33 64,528.56 8.51 67,614.93 8.67 34,578.84 7.42 23,291.37 6.78 State: Retained for State Purposes 613,868.87 6.98 61,405.39 8.09 64,342.40 8.25...

...It merely indicates that city conditions of living create unusually severe problems and necessitate unusually high taxes...

...The amounts of county, local and state taxes are given for the state as a whole and for a number of specific counties...

...TABLE XI TABLE XI can be left practically to tell its own story...

...Per cent of Amount Total Taxes Total Taxes Collected (Including Income, corporation and inheritance taxes, etc) $40,385,270.27 100.00 DISBURSEMENTS: Total AH Boards and Commissions 1,767,058.97 4.38 Highway Commission and Grants 394,529.25 .99 Railroad Commission 174,943.48 .44 Tax Commission 174,283.67 .43 Fish and Game Department 130,460.64 .32 Tuberculosis Commission and Sanitarium...

...Thus in the town of Middleton, Dane county, for instance, the state tax in each $100 taxes is $22.56, of which approximately $11.56 is returned to the locality, and $11 used for state purposes...

...This, for Douglas county represents the cost of the state boards and commissions in each $100 taxes as paid by ordinary taxpayers, in the sense that this is the amount by which each $100 tax bill would have been reduced had a constitutional amendment been passed prohibiting state boards and commissions from drawing one penny for their support from the ordinary taxpayers of the state this year...

...In order to save space and printing, the actual amounts of taxes have in most cases been omitted, the figures being given simply as the proportionate parts in a typical tax bill of $100...

...Ashland Oconto Marinette Wood Fond du Lac Manitowoo Walworth Rock i Iowa St Croix Pierce i 109 amount each $100 each $100 each $100 each $100 each $100 each $100 each $100 each $100 each $100 each $100 each $100 each $100 each $100 1 tee of taxes • amount of taxes of taxes of taxes of taxes of taxes of taxes of taxes of taxes of taxes of taxes of taxes of taxes 1 1.00 $276,633.05 $100.00 $677,230.08 $100.00 $100.00 $100.00 $100.00 $100.00 $100.00 $100.00 $100.00 $100.00 $100.00 $100.00 $100.00 I \89 68,560.90 24.79 112,598.96 16.63 23.20 19.92 24.28 24.37 17.02 18.96 13.84 16.29 14.30 17.41 20.83 ¦ 47 160,540.00 58:03 413,656.39 61.08 64.04 64.36 61.71 60.38 60.86 60.81 60.77 61.48 60.13 62.12 61.16 1 04 24,362.59 8.80 77,382.06 11.42 6.53 8.05 7.18 7.82 11.34 10.37 13.01 11.39 13.10 10.49 9.23 ¦ 60 23,169.56 8.38 73,592.67 10.87 6.23 7.67 6.83 7.43 10.78 9.86 12.38 10.84 12.47 9.98 8.78 | 54 1 $47,532.15 $17.18 $150,974.73 $22.29 $12.76 $15.72 $14.01 $15.25 $22.12 $20.23 $25.39 $22.23 $23.57 $20.47 $18.01 0 24,362.59 8.80 77,382.06 11.42 6.53 8.05 7.18 7.82 ¦11.34 10.37 13.01 11.39 13.10 10.49 9.23 138 11,789.29 4.26 ' 37,445.92 5.53 3.16 3.90 3.48 3.78 5.49 5.02 6.30 5.51 6.34 5.08 4.47 ¦46 1,241.81 .45 3,944.31 .58 .33 .41 .36 .40 .58 .53 .66 .58 .66 .53 .47 ¦40 1,086.58 .39 3,451.27 .51 .29 .36 .32 .35 .50 .46 .58 .51 .59 .47 .41 ¦so 10,244.91 3.70 32,540.56 4.80 2.75 3.38 3.02 3.29 4.77 4.36 5.47 4.79 5.51 4.41 3.88 30 23,169.56 8.38 73,592.67 10.87 6.23 7.67 6.83 7.43 10.78 9.86 12.38 10.84 12.47 9.98 8.78 978.36 .35 3,107.52 .46 .26 .32 .29 .31 .46 .42 .52 .46 .53 .43 .37 ¦ »4 2,794.07 1.01 8.874.70 1.31 .75 .92 .82 .90 1.30 1.19 1.49 1.31 1.50 1.20 1.06 1" 6,980.94 2.53 22,173.33 3.27 1.88 2.32 2.06 2.24 3.25 2.97 3.73 3.27 3.76 3.01 2.64 M:, 3,102.64 1.12 9,854.80 1.46 .84 1.03 .91 1.00 1.44 1.32 1.66 1.45 1.67 1.33 1.18 46 9,313.55 3.37 29,582.32 4.37 2.50 3.08 2.75 2.98 4.33 3.96 4.98 4.35 6.01 4.01 3.53 $9,313.55 $3.37 $29,582.32 $4.37 $2.50 $3.08 $2.75 $2.98 $4.33 $3.96 $4.98 $4.35 $5.01 $4.01 $3.53 ¦ 07 175.09 .06 556.15 .08 .05 .06 .05 .06 .08 .07 .09 .08 .09 .08 .07 ¦.06 168.58 .06 535.44 .08 .05 .06 .05 .05 .08 .07 .09 .08 .09 .07 .06 ¦ 110.83 .04 352.03 .05 .03 .04 .03 .04 .05 .05 .06 .05 .06 .05 .04 Mm 78.2S .03 248.49 .04 .02 .03 02...

...Its conspicuous effectiveness has only recently been pointed out in a report by Commissioner of Corporations Joseph E. Davies...

...An approximation can be made, however, by setting TABLE XII...

...Wisconsin's law is administered BY THE STATE TAX COMMISSION...

...They are, however, insignificant in amount...

...Grant Co...

...In all probability the figures for the city of Milwaukee are fairly typical of conditions in Wisconsin cities generally...

...To COUNTY, LOCAL AND STATE TAXES FOR THIS YEAR IN SPECIFIED TC| Middleton (Dane Co...

...the Industrial commission 3 cents...

...You are requested to quote these figures frequently—and fairly...

...Nobody can answer that question because nobody knows the total amount of special local licenses and taxes collected...

...Every income tax administered BY LOCAL OFFICIALS in this country is a palpable and confessed failure...

...Adams will explain clearly its principle and its practice...

...OF THIS $1,500,000 THE STATE BOARDS AND COMMISSIONS TAKE $97,800...

...TABLE X. GROSS DISBURSEMENTS FOR EACH STATE BOARD AND COMMISSION COMPARED WITH TOTAL TAXES LEVIED IN THE FISCAL YEAR 1912-1913...

...the Dairy and Food commission 2 cents...

...The highest state tax is found in Iowa county, where the taxes rise as high as $25.57...

...Speaking generally, the state tax is relatively low in cities...

...This is not necessarily true in any particular case...

...Of the counties investigated, the lowest state tax is found in Ashland county, where it falls to less than $13 in each $100...

...This is due to the high relative importance of the city expenditures themselves...

...In short, not only the actual earnings of state commissions should be deducted, but part of the state taxes themselves...

...32,905.24 7.04 22,164.09 6.44 Amount and Share of Total Tax For All State Purposes $1,258,959.95 $14.31 $125,933.95 $16.60 $131,957.33 $16.92 $67,484.08 $14.46 $45,455.46 $13.22 flB For the State'to bo Returned to Localities 645,091.08 7.33 64,528.56 8.51 67,614.93 8.67 34,578.84 7.42 23,291.37 6.78 For Common Schools 312,222.07 3.55 31,231.62 4.12 32,725.42 4.20 16,736.05 3.59 11,272.95 3.29 For Graded Schools 32,732.96 .37 3,274.28 .43 3,430.89 .44 1,754.59 .38 1,181.84 .34 For Free High Schools 28,830.18 .33 2,883.89 .38 3,021.82 .38 1,545.38 .33 1,040.93 .30 For Highways 271,305.87 3.08 27,138.77 3.58 28,436.80 3.65 14,542.82 3.12 9,795.65 2.85 For the State to be Retained for State Purposes 613,868.87 6.98 61,405.39 8.09 64,342.40 8.25 32,905.24 7.04 22,164.09 6.44 For Interest on Trust Fund Certificates of Indebtedness 25,934.57 .30 2,594.24 .34 2,718.32 .35 1,390.17 .30 936.38 .27 For New Capitol 74,026.85 .84 7,404.92 .98 7,759.09 .99 3,968.06 .85 2,672.78 .78 For State University 184,941.22 2.10 18,499.70 2.44 19,384.53 2.49 9,913.41 2.12 6,677.42 1.94 For Normal Schools 82,210.08 .93 8,223.49 . 1.08 8,616.81 1.10 4,406.72 .94 2,968.24 .86 For General Purpose 246,756.15 2.81 24,683.04 3.25 25,863.65 3.32 13,226.88 2.83 8,909.27 2.59 Amount and Share of Total Tax For State "General Purpose" $246,756.15 $2.81 $24,683.04 $3.25 $25,863.65 $3.32 $13,226.88 $2.83 $8,909.27 $2.59 Tax Commission 4,639.02 .05 x464.04 .06 486.24 .06 248.66 .06 167.49 .05 Railroad Commission 4,466.29 .05 446.76 - .06 468.13 .06 239.41 .05 161.26 . .05 Industrial Commission 2,936.40 .03 293.73 .04 307.78 .04 157.40 .03 106.02 .03 Dairy and Food Commission 2,072.75 .02 207.34 .03 217.25 .02 111.11 .02 74.84 .02 All Other Commissions and Boards 1,974.05 .02 197.46 .03 206.91 .03 105.81 .02 71.27 .02 All Other State Expenditures 230,667.64 2.64 23,073.71 3.03 24,177.34 3.11 12,364.49 2.65 8,328.39 2.42 estimate these earnings Involves dls- However for his benefit we may re- CENT OP THE STATE BUDGET, eretion on the part of the accountant, peat: MOST OP THE STATE BUDGET IS and rather than use any discretion at THE GROSS APPROPRIATION COVERED BY CORPORATION AND all I gave the figures in gross...

...They have all been failures...

...450,-000 IS USED FOR THE NEW CAPITOL...

...126,845.02 .31 Forestry Commission 112,999.24 .28 Industrial Commission 94,603.26 .23 Commission of Fisheries 80,699.68 .20 Various Park Boards and Commissions 77,200.82 .19 Dairy and Food Commission 61,230.S0 .15 Insurance Department 57,375.80 .14 Oil Inspector 53,601.75 .13 Veterinary and Live Stock Board 49,901.90 .12 Grain and Warehouse Commission 49.1S2.13 .12 Banking Department 40,751.12 .10 Fire Marshal 29,989.76 .08 Board of Health 21,676.84 .05 Board of Public Affairs 18,958.49 .05 Civil Service Commission 17,825.32 .05...

...Springbrook (Dunn Co...

...In Grant county, on the other hand, the state tax is above the average, because both the county and local taxes are below the average for the state...

...IT IS IMPOSSIBLE TO MAKE THIS COMPARISON...

...THE RESIDUE, $7,655,costing may find the figures—if he SION, IS $1,514,804...

...THIS LAST AMOUNT, THE SHARE OF THE BOARDS AND COMMISSIONS, CONSTITUTES TWENTY-POUR HUNDREDTHS OP ONE PER CENT OP THE AGGREGATE COUNTY, LOCAL AND STATE TAXES, OR 24 CENTS IN EACH $100 TAX BILL AS PAID BY THE ORDINARY TAXPAYER...

...Bm each $100...

...For simplicity, it has been assumed that the state levies for schools, highways and the like are returned in identical amounts to the counties, cities and towns from which they are collected...

...100 each $100 each $100 each $100 each $100 each £100 ot taxes amount of taxes amount of taxes amount of taxes amount of taxes amount of taxes amount of taxes $100.00 $249,347.02 $100.00 $182,315.16 $100.00 $79,650.95 $100.00 $45,309.35 $100.00 $43,454.64 $100.00 $20,722.92 $100.00 20.24 26,429.72 10.63 38,484.33 21.11 10,459.12 13.13 4,065.81 8.97 4,025.76 9.26 2,620.18 12.65 67.47 188,907.34 75.73 121,890.10 66.85 60,412.74 75.85 35,627.15 78.64 32,207.88 74.11 14,570.38 70.30 6.30 17,426.71 6.99 11,242.43 6.17 4,49 8.41 5.65 2,877.81 6.35 3,700.05 8.52 1,809.99 8.74 5.99 16,583.25 6.65 10,698.30 5.87 4.280.68 5.37 2,738.58 6.04 3,520.95 8.11 1,722.37 8.31 $12.29 $34,009.96 $13.64 $21,940.73 $12.04 $8,779.09 $11.02 $5,616.39 $12.39 $7,221.00 $16.63 $3,532.36 $17.05 6.30 17,426.71 6.99 11,242.43 6.17 4,49 8.41 5.65 2,877.81 6.35 3,700.05 8.52 1,809.99 8.74 3.05 8,434.47 3.38 5,441.30 2.99 2,17 7.22 2.73 1,392.85 3.07 1,790.81 4.13 876.03 4.23 .32 884.26 .36 570.46 .31 228.26 .29 146.02 .32 187.75 .43 91.84 .44 .28 778.83 .31 502.44 .28 201.04 .25 128.61 .29 165.36 .38 80.89 .39 2.65 7,329.15 2.94 4,728.23 2.59 1,891.89 2.38 1,210.33 2.67 1,556.13 3.58 761.23 3.68 5.99 16,583.25 6.65 •10,698.30 5.87 4,280.68 5.37 2,738.58 6.04 3,520.95 8.11 1,722.37 8.31 .25 700.60 .28 451.98 .25 180.85 .23 115.68 .26 148.75 .34 72.77 .35 .72 1,999.79 .80 1,290.12 .71 516.21 .65 330.24 .73 424.59 .98 207.70 1.00 1.81 4.996.06 2.01 3,223.09 1.77 1,28 9.65 1.62 825.03 1.82 1,060.76 2.44 518.90 2.51 .80 2,220.85 .89 1,432.73 .79 573.27 .72 366.75 .81 471.53 1.09 230.66 1.11 2.41 6,665.95 2.67 4,300.38 2.35 1,720.70 2.15 1,100.88 2.42 1,415.32 3.26 692.34 3.34 $2.41 $6,665.95 $2.67 $4,300.38 $2.35 $1,720.70 $2.15 $1,100.88 $2.42 $1,415.32 $3.26 $692.34 $3.34 .05 125.31 .05 80.85 .04 32.35 .04 20.69 .05 26.61 .06 13.02 .06 .04 120.66 .05 77.84 .04 31.14 .04 19.93 .04 25.62 .06 12.53 .06 .03 79.32 .03 51.17 .03 20.48 .03 13.10 .03 16.84 .04 8.24 .04 .02 ¦ 56.00 .02 36.12 .02 14.45 .02 9.24 .02 11.89 .03 5.82 .03 .02 53.32 .02 34.40 .02 13.77 .02 8.81 .02 11.32 .03 5.54 .02 2.25 6,231.34 2.50 4,020.00 2.20 . 1,608.51 2.00 1.029.11 2.26 1.323.04 3.04 647.19 3.13 against the total state and local taxes collected— so far as we know them—the entire expense of running the boards and commissions...

...And similarly, there can be no reasonable doubt that the income tax IF ADMINISTERED BY LOCAL AUTHORITIES would fall far short of the $4,000,000 assessed this year...

...THE FACTS ARE NOT AVAILABLE...

...Immediately thereafter an analysis of the direct levies was given, and in order that there might be no misunderstanding and that the entire facts might be presented at their worst, this analysis was followed by a table showing the entire expenses of the state government as estimated in the budget for the present year with the maximum figures to which each commission and board or group of activities- is entitled...

...BUT AN APPROXIMATE COMPARISON, WITH EVERY DOUBTFUL POINT DECIDED AGAINST THE COMMISSIONS, SHOWS THAT THEIR GROSS, NOT NET, EXPENSE IS 4.3 PER CENT OF THE TOTAL, OF WHICH ONE PER CENT IS FOR HIGHWAY PURPOSES...

...02 .04 .04 .04 .04 .04 .03 .03 ¦.02 74.51 .03 236.66 .03 .02 .03 .02 .02 .03 .03 .04 .03 .04 .03 .03 V.24 8,706.31 3.15 27,653.55 4.09 2.33 2.86 2.58 2.79 4.05 3.70 4.66 4.07 4.69 3.75 3.30 JJRE OF STATE BOARDS AND COMMISSIONS IN A TYPICAL TAX BILL OF $100...

...SHOWING THE AMOUNT AND SHARE OP THE STATE BOARDS AND COMMISSIONS IN A TYPICAL TAX BILL OF $100...

...TABLE xII SIMILAR figures for a number of representative rural towns are given in TABLE XII...

...All of the direct state tax levy which the boards and commission can secure must come out of this $2.83...

...How much these special state taxes amount to can be ascertained...

...AND $1,500,000 IS USED FOR THE GENERAL PURPOSES OF STATE GOVERNMENT...

...In the town of Sanborn, Ashland county, however, the state tax is only $15.89 owing to the heavy burden of the county tax in Ashland county...

...THIS CONSTI- 318, THIS YEAR, IS LEVIED UPON wants to—in "the first lesson...

...The so-called "state charges" for the maintenance in state institutions of prisoners, insane and dependent persons, and included as a matter of form in the state levy, have been transferred to the county totals, as these properly represent debts from the county or local subdivisions to state institutions...

...They would seem to require little comment...

...One of these, the gentlest critic of them all, accuses me of "lying like a sailor...

...OP THIS AMOUNT $3,923,731 IS RETURNED TO THE LOCALITIES FOR COMMON SCHOOLS, GRADED SCHOOLS, HIGH SCHOOLS AND HIGHWAYS...

...Of these $2.81, 5 cents may be claimed by the state Tax commission, 5 cents by the Railroad commission, 3 cents by the Industrial Commission, 2 cents by the Dairy and Food commission, and 2 cents by all other commissions, or 17 cents by all boards and commissions combined...

...The state uses its own special receipts first before it calls upon the ordinary taxpayer for additional assistance, just as the city,of Milwaukee uses its own large fund of special receipts before it levies upon the property of the ordinary citizen...

...The state tax has in each instance been split up into the constituent elements of which it is composed...

...Wisconsin's State Tax Illustrated in Typical Cities and Counties' By Professor T. S. ADAMS Member of The Wisconsin Tax Commission THIS week's article Is given over to a discussion of the burden of state taxation in typical parts of the state, and to the repetition of a few fundamental facts made necessary by the plaints of certain critics who have been made unhappy by the previous articles...

...Juneau Co...

...but there are no figures available to show the special licenses, taxes and other segregated receipts of the local governments...

...Is it my English or their minds...

...For each county the figures are reduced so as to show the proportionate amounts in a typical tax bill of $100...

...The Tax commission gets, or is entitled to get, 6 cents...

...OP COURSE the state has special revenues and earnings of its own, just as the cities retain the liqnor li- collected within their respective jurisdictions, and the earnings of their public utilities...

...The actual figures may be secured on request by any person interested...

...So far as the state is concerned, however, the result is the same, as all amounts collected under these two particular levies are returned...

...This is a fact common not only to Wisconsin cities but to municipalities the world over, and does not show either extravagance, bad management or unnecessarily high taxes...

...Suppose all taxes, state and local, were thrown into a common "pool," WHAT SHARE OF THIS "POOL" WOULD THE STATE BOARDS AND COMMISSIONS TAKE,—what part of the total tax burden would be ascribable to them...

...THE PRECEDING discussion is largely hypothetical...

...In order that there may be no further misunderstanding, however, let us repeat the fact and this time in capitals: STATE TAXES ARE -HIGHER...

...This $7.04 is made up of 30 cents for interest on trust fund certificates of indebtedness, 85 cents for new capitol, $2.12 for the state university, 94 cents for normal schools and $2.83 for the other and miscellaneous activities of the state government...

...Their meaning may be summed up as follows: IF WE COULD "POOL" ALL TAXES, STATE AND LOCAL, AND DEDUCT FROM THE EXPENSES OF THE STATE COMMISSIONS ALL EARNINGS FAIRLY ASCRIBABLE TO THESE COMMISSIONS, A COMPARISON OF SUCH NET EXPENSE WITH THE AGGREGATE TAX "POOL" OR BURDEN WOULD FAIRLY REPRESENT THE "BURDEN" OF THE STATE COMMISSIONS TO THE ENTIRE BODY OF TAXPAYERS, CORPORATIONS AND NATURAL PERSONS COMBINED...

...POSSIBLY what the gentle critic wants is another and third aspect of the truth...

...The first year's administration by the Tax commission of the ad valorem tax on railroads, for instance, increased the tax from $1,948,340 to $2,494,282...

...NOT HIGHER THAN IN OTHER STATES,' BUT FROM WHAT WE KNOW JUST ABOUT AS HIGH...

...AT THE beginning of TABLE XI average figures for the state are presented which show what happens to the typical taxpayer if he is fortunate, or unfortunate, enough to pay a tax bill as large as $100...

...Mosinee (Marathon Co...

...the Railroad commission 5 cents...

...Each of these comparisons represents a truth, the first WHAT THE ORDINA.RY TAXPAYER ACTUALLY PAYS THIS YEAR TOWARDS BOARDS AND COMMISSIONS, the second WHAT SHARE OF THE STATE BUDGET IS ABSORBED BY THE BOARDS AND COMMISSIONS...

...In this city the share of the entire tax properly attributable to state boards and commissions is only fifteen hundredths of one per cent, or 15 cents in each $100 of taxes...

...In both instances, however, it is to be noted that THE PROPORTION OF THE STATE TAXES RETURNED TO THE COUNTY AND ITS POLITICAL SUBDIVISIONS IS LARGER THAN THAT WHICH IS RETAINED FOR STATE USES PROPER...

...The counties have been selected without reference to the results, but simply in an effort to cover the various parts of the state...

...Even in the towns where the proportionate share of the state tax is heaviest, the cost properly ascribable to the state commissions is seldom over 30 cents in each $100 of taxes paid...

...Whether it is above or below the average .depends upon the relative importance in that county of county and local taxes...

...Under these circumstances, two sets of figures were given in the first article, the actual legal levy of the state upon the ordinary taxpayer, with the share of state boards and commissions in this levy, and the share of each commission in the state budget alone...

...Speaking generally, it is apparent that THE STAEE TAX IS BELOW THE AVERAGE IN THE NORTHERN AND LESS WEALTHY SECTIONS OF THE STATE, AND ABOVE THE AVERAGE IN THE SOUTHERN AND MORE PROSPEROUS DISTRICTS...

...NOT HIGHER THAN COUNTY OR LOCAL TAXES BUT MUCH LOWER...

...mrnette Manitowoc Ashland Oconto Hudson Delavan Elroy each $100 each...

...all other boards and commissions 2 cents...

...Thus, in Douglas county the state tax in each $100 of taxes is $14.43, of which $7.39 represents amounts returned to the various localities and $7.04 is retained by the state for its own purposes...