Barnett—Taxation in Wisconsin. 
167 
profit, or possess any other business or avocation, or serve on 
or under any committee of any political party.” 1 
In 1899 the commissioner was made a member of the state 
board of assessment, presided at its meetings, and assisted the 
board with his information. 2 Finally in 1901 the old board 
was abolished, and the commission of taxation became the state 
board of assessment. 3 
While the board consisted of the senate and secretary of state 
and met during the recess of the legislature, members received a 
per diem and mileage the same as the members of the legisla¬ 
ture, 4 but the members of the former boards (all ex-officio) 
were paid no additional compensation for their- services. The 
salary of the present commissioner is $5,000, and that of the as¬ 
sistants, $4,000 each. 5 In 1899 the necessary traveling ex¬ 
penses of the commission were allowed, and the commissioner 
was authorized to fix the number and compensation of any 
clerks in the office; but upon the governor’s protest against plac¬ 
ing so much discretion in the commissioner’s hands, the maxi¬ 
mum amount for all the disbursements of the office was later 
fixed by law. 6 However when the commissioners took over 
the taxation of railroads thej 7 were given unlimited power in the 
appointment of the necessary additional assistants etc., for 
the purpose. 7 
b. The Assessment of Slate Taxes; the State Supervision of 
Local Taxation.- —By the law of 1852 the board was to meet an¬ 
nually to equalize the valuations made by the counties, “to pro¬ 
duce a just relation between the valuation of the taxable prop¬ 
erty in the state.” 8 The action of the various boards has 
always been annual with the exception of the years between 
1859 and 1879, when it was biennial. 9 Since 1870 the 
iL. 1899, c. 206, ss. 1, 7. 
2 L. 1899, c. 206, s. 6. 
3L. 1901, c. 237, ss. 1, 6; State Tax Comm. Rpt., 1900, p. 171; Gov. 
M. 1901, pp. 9-12. 
4L. 1859, c. 167, s. 28. 
sL. 1899, c. 206, s. 7; c. 322. 
eL. 1899, c. 206, ss. 7, 9; L. 1901, c. 220, s. 2; Gov. M. 1901, p. 8. 
7L. 1903, c. 315, ,s. 27. 
8 L. 1852, c. 498, s. 2. 
9L. 1859, c. 167, s. 29; L. 1879, c. 124. 
