Barnett—Taxation in 'Wisconsin. 
173 
B. The Taxation of Railroads, etc. 
The license system of taxing railroads was established in 1854 
and continued till 1903, when the present system was established. 
At first the companies simply paid the tax to the treasurer esti¬ 
mated on the basis of reports made to him. 1 Although 
since 1874 the railroad commissioner had been required, to as¬ 
certain and report to the treasurer detailed information, which 
might have been used as a check upon the reports made by the 
railroads, the treasurer was not required to consider this infor¬ 
mation before issuing the license, the companies continuing to 
be “their own assessors and own collectors,” 2 After 1899 
the approval of the report by the commissioner was required be¬ 
fore the license was issued. 3 In case of failure to report 
as required, the treasurer was to make the assessment without 
the report and to sell the road for the tax, or the attorney gen¬ 
eral instituted proceedings for the forfeiture of the franchise. 4 
In 1903 the taxation of railroads was assimulated to the gen¬ 
eral property tax, and was turned over to the tax commission. 5 
Thirty years before the secretary of state had urged that the 
roads should be taxed by the state board of assessment/ 
In performing this duty the commission is given access to all 
records in the departments of the state and localities; is author¬ 
ized to require local officers to return information, to compel the 
attendance of witnesses, and to administer oaths. All records 
of the railroads are subject to examination by the commission. 
Annual reports are required to be made to the commission by 
all railroads, but if the report is not made the commission is di¬ 
rected to “'inform itself the best way it may” on the matters 
necessary for valuation. The commission determines the aver- 
iL. 1854, c. 74; L. 1860, c. 174. 
2L. 1874, c. 273, s. 12: R. S. 1898, s. 1795; R. R. Comrnr. Rpt., 1883-4, 
p. 13. In 1856, in case of the Wis. and Superior R. R. Co., the gover¬ 
nor was empowered, in order to ascertain the truth of the statement 
of the earnings, to examine the books and papers of the company, and 
to examine under oath the officers, etc. (L. 1856, c. 137, s. 23.) 
sL. 1899, c. 308, s. 4. 
4L. 1854, c. 74, s. 5; L. 1860, c. 174, s. 3; L. 1861, c. 68. 
5L. 1903, c. 315. 
e Secy. State Rpt., 1873, pp. 28-30; Cf. State Tax Comm. Rpt., 1903, 
pp. 182-4. 
