included in the totals of this report. In like manner the expense accounts of the assessors of incomes and their assistants to the amount of $407.83 incurred during the month of December, 1912 were certified and paid during the month of January, 1913, and are not included in the above totals. Both these items will appear in the statement to be issued for 1913 and the corresponding amounts incurred in December, 1913, but not paid until January, 1914, will likewise carry over. It seems proper to call attention again to the fact that the assessors of incomes are doing work to a large extent formerly performed by the supervisors of assessment, whose office was abolished by the income tax law. Careful estimates place the cost of these offices to the counties at not less than $55,000, an expense of which the counties have been almost wholly relieved. Much of the expense incurred by assessors of incomes was in connection with the work as supervisor of assessment and not in connection with their work of assessing incomes. While all the sums assigned to the income tax in the main office are items of increased expense due directly to the tax, much less than one-half the expense of the offices of assessors of incomes is assignable to the income tax work and is all that can be regarded as increased cost to the public by reason of this new tax. Respectfully submitted, WISCONSIN TAX COMMISSION SENATE PRECEDENTS, SESSION OF 1913. [February 5.] At 10:30 o'clock a. m., Senator Randolph moved that the senate resolve itself into a committee of the whole, under Res. No. 8, S. Senator Browne asked that the senate return to order of business No. 14, before voting on the motion of Senator Randolph. Senator Bosshard objected. Senator Browne rose to a point of order that the motion to resolve into a committee of the whole was out of order because the calendar was unfinished. The president held that the hour of 10:30 having arrived, under Res. No. 8, S., the point was not well taken. Senator Burke rose to a question of parliamentary inquiry, whether the question to resolve itself into a committee of the whole is debatable. The president answered that this motion was debatable. Senator Burke addressed the senate, discussing the subject matter of Res. No. 8, S. The president called Senator Burke to order, stating that the debate must be confined to the question before the senate. Senator Browne addressed the senate discussing the subject matter of Res. No. 8, S. Senator Randolph rose to a point of order, that Senator Browne was not speaking on the question before the senate. The president held that the point of order was well taken. Senator Martin rose to a point of order, that Res. No. 8, S., providing that the senate resolve itself into a committee of the whole, it was the duty of the president to declare the senate resolved into a committee of the whole and to name the chairman of the committee. The president held that the senate could not resolve to resolve itself into a committee of the whole at a future date and hence that the point was not well taken. Senator Browne rose to a question of parliamentary inquiry, if the question whether the senate has jurisdiction in the subject matter of Res. No. 8, S., is not germane to the question, "Shall the senate resolve itself into a committee of the whole." The president held that debate upon the subject matter of Res. No. 8, S., was not in order. [February 13.] COMMITTEE REPORT. Senator Bosshard reported, that the special committee on conservation was organized by the election of Senator Husting as chairman. The president held, that the action of the committee and the report were unnecessary; that when, under rule 21, special committees are appointed by the president, the senator first named on such committee is chairman. [February 19.] RESOLUTION INTRODUCED. No. 15, S. [To amend standing rule 12.] Senator Randolph rose to a point of order that under rule 95 a day's notice of a motion to rescind or change a standing rule must be given, and that therefore the resolution offered by Senator Martin was out of order. The president held: Under rule 95 one day's notice must be given before a motion or resolution to amend the rules can be acted upon, but, under the practice of the senate, the offering of the resolution is in itself the giving of notice of the motion contained in the resolution; The resolution is in order to be received at this time, but must be printed in the journal and lie on the clerk's desk for one day, not being received for action until tomorrow, when it has privilege of immediate consideration. [February 20.] Senator Linley arose to a question of parliamentary inquiry: Did not the adoption of the amendment make the question, Shall the bill be ordered engrossed and read a third time? The president stated: The practice of the senate when the committee recommends indefinite postponement, is to put the question upon the rocommendation of the committee. Senator Linley moved that the vote by which No. 59, S., was indefinitely postponed, be reconsidered. A division was called for, and the motion was lost. [February 21.] MOTIONS. Senator Linley asked unanimous consent to move that the vote by which No. 59, S., was indefinitely postponed be reconsidered. Such consent being given, |