THE STATE ADMINISTRATION OF TAXATION IN 
WISCONSIN. 
JAMBS D. BARNETT, 
Assistant in Political Science , University of Wisconsin. 
r- 
I. The State Budget. 
II. The Various Systems of Taxation. 
1. The General Property Tax. 
2. The Corporation Tax. 
3. The Inheritance Tax. 
4. The Suit Tax. 
5. Miscellaneous License Taxes. 
‘ The purpose of this paper is to describe the changes in the 
form and in the powers of the central administration of tax¬ 
ation in Wisconsin since the organization of the territory, but 
it is only indirectly concerned with the actual workings of the 
system, and not at ail with the economic phases of the subject. 
I. The State Budget. 
It is only a little that the administration has to do with the 
budget. 
During the territorial period the congressional appropria¬ 
tions for “the contingent expenses” of the territory were made 
upon estimates submitted by the secretary of the treasury 
of the United States. 1 In 1836 the president of the state 
senate and the speaker of the house were direcetd to prepare 
estimates as the basis of the secretary’s action, 2 but these 
10. L., s. 11. 
2H. J. 1836, pp. 127, 141. 
