TAX ADMINISTRATION 
193 
assessors, for example, has unquestionably resulted in con- 
siderable improvement. Assessed valuations in certain parts 
of the state have been examined with a view to determining 
the proper recommendations concerning equalized valua- 
tions. The visits of the members of the Commission to the 
various counties have also been worth while. The fact 
remains, however, that the State Tax Commission lacks the 
authority that it should have to enable it to deal satisfactorily 
with the many and varied problems that come before it, 
while its prestige has suffered from the fact that it is subor- 
dinate to another body. 
It might be claimed that, if the State Board of Equalization 
were abolished and final authority in the equalization process 
were assigned to the Tax Commission, there would be no 
agency other than the courts to which appeals from im- 
proper assessments could be made. If the experience of other 
states may be taken as a guide, there is little to fear on this 
ground. Much depends, of course, on the integrity of those 
to whom the work is entrusted. It is also true that in a 
system with a high degree of central supervision the changes 
necessary after the original assessments are made should be 
reduced to a minimum. 
In addition to its present functions and its final authority 
in the equalization process, the State Tax Commission might 
be given the power to make reassessments in an entire county 
or smaller governmental jurisdiction. Only with such au- 
thority can a high degree of uniformity be attained. The 
Wisconsin Tax Commission, for example, which has such 
authority, has accomplished impressive results. The State 
Tax Commission might also be empowered to remove local 
assessors when they had definitely proved themselves incom- 
petent. It could be given authority also to make a careful 
examination of the adequacy of the present method of com- 
pensating local assessors and to recommend to the legislature 
such changes as may be deemed to be desirable. 
Local assessors are as a rule not qualified to assess certain 
types of property, particularly large manufacturing prop- 
erties. They need the assistance of an engineering staff as- 
signed to the State Tax Commission, the function of which 
would be to assist in the assessment of large properties that