Barnett—Taxation in Wisconsin. 169 
islature with recommendations. In making such investigations 
the commission was empowered to require individuals and cor¬ 
porations to give information, to examine their records, to sum¬ 
mon witnesses, etc., and to direct the attorney general to proceed 
against persons refusing their demands. 1 
In 1901. the powers of the commission were largely increased. 
In addition to the assessment of state taxes in each county 
made by the former boards, the commissioner has the following 
powers: 
1. To 4 £ exercise general supervision of the system of taxation 
throughout the state;” 
2. To exercise general supervision over the assessors, local 
boards of review, and the assessment of property in the localities 
by the county supervisors, “ so that equality of taxation shall 
be secured according to law; 5 ’ 
3. To advise and direct assessors, boards of review, and 
county supervisors as to their duties under the statutes; 
4. To direct that proceedings be instituted to enforce the 
laws relating to the liabilities of officers, corporations, and in¬ 
dividuals for failure to comply with the tax laws; to cause com¬ 
plaint to be made to the proper circuit judge for their removal 
from office for official misconduct or neglect of duty—in all these 
cases to require the district attorney to assist in prosecution; 
5. To require local officers to report information as to the 
assessment of property, collection of taxes, expenditure of pub¬ 
lic funds for all purposes, and any other information the com¬ 
mission may request; 
6. To require individuals, corporations, etc., to furnish in¬ 
formation concerning their capital, “and all other information 
called for;” 
7. To summon witnesses to appear and testify in any mat¬ 
ter deemed material to the investigation of the system of taxa¬ 
tion and the expenditures of public funds for state and local 
purposes. Both the commissioner and his assistants are author¬ 
ised to administer oaths to such witnesces. Refusals to testify 
are reported to the attorney general who is required to proceed 
against the offenders; 
iL. 1899, c. 206, ss. 3, 4. 
