Wisconsin. Tax Commission

The 1899 Legislature provided for the office of Tax Commissioner to supervise the state's taxation system. This agency did not replace the State Board of Assessment (see WIHV94-A15) which had been created in 1868 to perform the state's taxing functions. Rather, the two agencies were coordinated when the tax commissioner was made a member and the presiding officer of the board. In 1901, the tax commissioner and the two assistant commissioners became the State Board of Assessment, replacing the constitutional officers. Legislation of 1905 combined the two agencies into a permanent Tax Commission of three members. This arrangement lasted until the Tax Commission was abolished by the 1939 Legislature, which replaced the commission with the Dept. of Taxation (WIHV85-A2105) and a Board of Tax Appeals (WIHV86-A576).

The Tax Commission presided over the administration and assessment of the state's tax laws. A state Assessor of Incomes and Supervisor of Property Tax Assessment oversaw work of local assessors and boards of review in districts throughout the state. The commission also investigated possible violations of tax laws and directed the proceedings against tax code violators. Additionally, the commission reviewed tax laws, examined other state's taxing systems, and recommended new legislation to the state legislature. The commission also published information on public expenditures, revenue sources, and other information on taxes and public finance.

From the description of Agency history record. (Unknown). WorldCat record id: 145776493