in each town, city and village in the county. Such report shall be filed with the county clerk at least fifteen days before the annual meeting of the county board. The county clerk shall cause to be printed not less than two hundred copies or such report, one of which shall be mailed immediately by the county clerk to each member of the county board. Not less than six copies of such printed report, together with all statistics accompanying the same, shall be filed with the state tax commission.

May reassess for county equalization. (6) The county board, upon its own motion, may direct the assessor of incomes to make a reassessment of all the taxable property in any local assessment district for any year, and to report the same in the form of an assessment roll to the county board at its next annual session. In making such reassessment, the value of the property shall be fixed, as nearly as may be, as of the time the original assessment was made, and he shall have the powers and be governed by the rules provided by law for local assessors in the assessment of property for taxation. In case the aggregate valuation of taxable property as determined by such reassessment, shall be ten per cent or more in excess of the aggregate valuation thereof as fixed by the original assessment, the expense of making such reassessment, not exceeding five dollars per day for each day necessarily and actually spent in making the same, shall be charged to such local assessment district in the next apportionment thereto of county taxes:

To attend annual meeting. (7) The state tax commission shall call a meeting of the assessors of incomes at the capitol at a specified time in the month of January in each year, for a conference on the subjects of taxation and the administration of the laws, and for the instruction of such officers in their duties. The actual and necessary expenses of each such officer in such attendance shall be audited and paid out of the state treasury in the same manner as other expenses of said assessors are audited and paid.

This section first appeared as Chap. 445, 1901, creating the office of county supervisor of assessments. When the income tax law was enacted by chap. 658, 1911, the powers and duties of supervisors of assessments were transferred to assessors of incomes and the subsequent changes in the law are only such as were necessary to effectuate this purpose.

Under this section, assessors of incomes are authorized and required: 1. To exercise general supervision over the assessment of property in their respective districts.

2. To examine and test the work of assessors during the progress of the assessment and ascertain whether they are assessing property at other than full value, or omitting property subject to taxation from the roll.

3. In case assessors are assessing property at other than true value or otherwise violating any assessment law to report the fact in writing to the proper boards of review.

4. To apply to the circuit court for removal of any assessor guilty

of discrimination in the assessment of different persons or classes of property or otherwise violating assessment laws.

5. To make a report to the county board showing in detail the work of local assessors in their respective districts, together with such statistical information as they can obtain as an aid to the county board in making the county equalization.

6. To revalue or reassess the property of any assessment district on the order of the county board.

The valuation or reassessment of property by assessors of incomes under subdivision three, and the socalled reassessment which they are authorized to make on the order of the county board under subdivision six are not reassessments at all within the meaning of Sections 1087--45 to 1087-57. They are mere test appraisals of property for the purpose of comparison with the assessments made by local assessors for the use of boards of review under subdivision three, and for the use of the county board under subdivision six in making the county equaliation. In neither case can the assessor of incomes' valuations, be substituted for those of the assessor on the local roll or in computing taxes. Under present law, assessors of incomes have no authority either to make or institute reassessments unless ordered to do so by the tax commission under the regular reassessment statute.

CHAPTER VIII

TAX COMMISSION, POWERS AND DUTIES;

REASSESSMENTS

(Chapter 48c, sec. 1087-31 to 1087-57, inclusive.)

Tax commission created. SECTION 1087-31. There is hereby created a state board to be designated and known as the "Tax Commission."

The history of the tax commission dates back to the agitation of the early 90's which resulted in the appointment of a temporary commission to investigate the subject of taxation and report to the next legislature. One of the principal recommendations of the report made was for the appointment of a permanent tax commission. Pursuant to this recommendation, the legislature of 1899 provided for the appointment of a tax commissioner and two assistant commissioners. In 1905 the commission was reorganized in its present form consisting of three members of equal authority and responsibility. Following are the names of the several members of the commission and the secretaries thereof since it was created and the term of service of each.

Personnel; term.

SECTION 1087-32. Said tax commission shall

be composed of three commissioners, who shall be appointed by the governor by and with the advice and consent of the senate. The three

persons first to compose said board shall be appointed within ten days after the passage and publication of this act and before the adjournment of the present legislature if practicable. Of such three persons one shall be appointed and designated to serve for a term ending on the first Monday in May, 1909, one for a term ending on the first Monday in May, 1911, and one for a term ending on the first Monday in May, 1913, each of said terms to begin upon the qualification of the person appointed therefor. Upon the expiration of the terms of the three commissioners first to be appointed as aforesaid, each succeeding commissioner shall be appointed and shall hold his office for the term of eight years, except in the case of a vacancy as hereinafter provided, and each commissioner shall hold his office until his successor shall have been appointed and qualified.

Appointments; vacancies. SECTION 1087-33. After the appointment of said first three commissioners and except when appointed to fill a vacancy, each commissioner shall be appointed on or before the last Monday in February during the biennial session of the legislature next preceding the commencement of the term for which he shall be appointed. Vacancies in appointive state offices shall be filled by appointment by the appointing power and in the manner prescribed by law for making regular full term appointments thereto, and appointees to fill vacancies therein shall hold office for the residue of the unexpired term or, if no definite term of office is fixed by law, until their successors are appointed and qualify.

Revised by Chap. 362, 1919, as to the manner of filling vacancies.

Qualifications. SECTION 1087-34. The persons to be appointed as members of such commission shall be such as are known to possess knowledge of the subject of taxation and skill in matters pertaining thereto. So far as practicable they shall be so selected that the board will not be composed wholly of persons who are members of or affiliated with the same political party or organization. No person appointed as such commissioner shall hold any other office under the laws of this state nor any office under the government of the United States or of any other state. Each such commissioner shall devote his entire time to the duties of the office and shall not hold any position of trust or profit, engage in any occupation or business interfering with or inconsistent with his duties, or serve on or under any committee of any political party.

Oath. SECTION 1087-35. Each commissioner, within thirty days after notice of his appointment shall take and file the official oath. Revised by Chap. 93, 1919.

Organization; quorum; sessions. SECTION 1087-36. The commissioners first appointed under section 1087-32, after having duly qualified, shall without delay meet at the capitol in Madison, and shall thereupon organize and elect one of their number as chairman. A ma

jority of said commissioners shall constitute a quorum for the transaction of the business and the performance of the duties of the commission. The said commission shall be in continuous session and open for the transaction of business every day except Sundays and legal holidays; and the sessions of such commission shall stand and be deemed to be adjourned from day to day without formal entry thereof upon its records. The commission may hold sessions or conduct investigations at any place other than the capitol when deemed necessary to facilitate the performance of its duties.

Clerks; experts; rules: SECTION 1087-37. Said commission may appoint a secretary and may employ such other persons as experts and assistants as may be necessary to perform the duties that may be required of the commission. The secretary shall keep full and correct minutes of all hearings, transactions, and proceedings of said commission and shall perform such other duties as may be required by the commission. The commission shall have power to make all needful rules, not inconsistent with law, for the orderly and methodical performance of its duties as a board of assessment or otherwise. and for conducting hearings and other proceedings before it.

Office expenses. SECTION 1087-38. The commission shall keep its office at the capitol and shall be provided by the superintendent of public property with suitable rooms, necessary office furniture, supplies, stationery, books, periodicals and maps.

Powers and duties defined. SECTION 1087-39. It shall be the duty of the commission, and it shall have power and authority:

(1) To have and exercise general supervision over the administration of the assessment and tax laws of the state, over assessors, boards of review and assessors of incomes, and over county boards in the performance of their duties as county boards of assessment, to the end that all assessments of property be made relatively just and equal at true value in substantial compliance with law.

(2) To confer with, advise and direct assessors, boards of review, county boards of assessment and assessors of incomes as to their duties under the statutes of the state.

(3) To direct proceedings, actions and prosecutions to be instituted to enforce the laws relating to the penalties, liabilities and punishment of public officers, persons, and officers or agents of corporations for failure or neglect to comply with the provisions of the statutes governing the return, assessment and taxation of property; and to cause complaints to be made against assessors, members of boards of review, assessors of incomes, and members of county boards, or other assessing or taxing officers, to the proper circuit judge for their removal from office for official misconduct or neglect of duty.

(4) To require district attorneys to assist in the commencement and prosecution of actions and proceedings for penalties, forfeitures,