Barnett—Taxation in Wisconsin. 
165 
But since 1869, whenever, before the apportionment of the 
state tax to the counties, it is evident that the appropriations ex¬ 
ceed the amount of state tax levied to meet the expenses of the 
year for which the tax was levied, the secretary of state is 
required to “levy” and apportion such an additional amount 
as may be necessary to meet all authorized demands on the 
state treasury up to the time when the next succeeding tax 
will be due. 1 For thirty years the validity of this measure 
seems not to have been questioned, but in 1899 both the gov¬ 
ernor and the secretary of state were of the opinion that under 
the constitution 2 the legislature itself is the only tax-levy¬ 
ing authority of the state and that this power cannot be del¬ 
egated; and the secretary therefore refused to make the addi¬ 
tional levy called for by the statute under the circumstances. 3 
A somewhat analogous power was vested in a board consist¬ 
ing of the governor, secretary of state, and state treasurer by 
a law of 1887 which directs that whenever in the opinion of 
the board the public interest requires it, they may apply the 
surplus in the treasury, or so much of it as they deem proper, 
to reduce the state levy each year. 4 
B. The Assessment of Taxes. 
Until 1852 the counties assessed the state taxes as they did 
their own, without any further control by the state adminisra- 
tion than a requirement of the filing of a duplicate of the county 
tax and, a little later, also local valuation statistics with the 
territorial or state authorities. 5 
The inequality of the burden of taxation under the old sys¬ 
tem had long been a subject of complaint, 6 when the state 
assumed a greater control in 1852 by establishing a state board 
of equalization. 
iL. 1869, c. 153, s. 1: R. S. 1898, s. 1071. 
2 Const. Art. 8, s. 5. 
sWis. (Weekly) State Journal, June 16, 1899; Wis. State Journal, 
Sept. 28, Oct. 3, 12, 1899. 
4 L. 1887, c. 397: R. S. 1898, s. 1069a. 
5L. 1837-8, No. 93, s. 2. 
6 Especially A. J. 1852, app., pp. 4-5. 
