170 Wisconsin Academy of Sciences, Arts, and Letters. 
8. To visit the counties for the investigation of the methods 
of the local authorities in the administration of taxation, and to 
examine into all cases where evasion of proper taxation is 
charged, access to all documents of the state and localities being 
allowed for such purposes; to ascertain wherever the existing 
laws are defective or improperly administrated, and to investi¬ 
gate the tax systems of other states and countries; 
9. To formulate and recommend such legislation as may be 
found necessary to prevent the evasion of just and equal taxa¬ 
tion and for the improvement of the system of taxation; 
10. To consult with the governor upon the subject of taxa¬ 
tion, and furnish him with such assistance and information as 
he may require; 
11. To transmit to the governor, before each regular session 
of the legislature, a report showing the taxable property of the 
state, with recommendations and such measures as may be for¬ 
mulated for the consideration of the legislature; and to hand 
copies of this report to the members of the legislature. 1 
With the disappearance of the general property tax for state 
purposes, these powders of the commission are reduced wholly to 
the control of the local administration by the central adminis¬ 
tration. 
c. The Apportionment of Taxes. —Under the system which 
existed till 1845, the treasurer of the territory simply demanded 
the amount of taxes due the territory according to the reports 
from the counties. 2 Under the present system the auditor 
or the secretary of state has apportioned and certified the state 
tax to the counties. 3 
d. The Collection of Taxes. —The secretary of state superin¬ 
tends the collection of all taxes as of all other moneys due the 
state. 4 The taxes have always been payable to the terri- 
iL. 1901, c. 220; c. 237; A. J. 1901, pp. 24-7. 
2L. 1837-8, No. 93, s. 3. 
3L. 1845, p. 1, s. 6; R. S. 1849, c. 15, s. 42: R. S. 1898, s. 1070. 
4L June 1848, p. 115, s. 10 (6): R. S. 1898, s. 144 (9). From 1859 
to 1878 the secretary also, with the advice of the attorney general, was 
directed to decide all questions as to the construction of the tax laws, 
subject to an appeal to the supreme court. (L. 1859, c. 167, s. 50; R. S. 
1878, s. 4978.) 
