Lexington weekly intelligencer. (Lexington, Mo.) 1871-1887, 1879-08-16
TAXING CROPS.

We print on our first page. to-day,
a circular letter from Auditor Holiday,
dated Jefferson City. August End. in re-
ply to an inquiry of MIR. Alice, assessor
OF Moniteau county. regarding the as
sessment of crops severed from the
ground, and on hand August LIST. At
first glance we were inclined to think
that the letter of the law did not require
such property to be assessed. but upon
more careful consideration we are re-
l~uctantly convinced that it does.
The law is not a new one. 1t may be
found in Wagner's statutes, 1872, as d.
rected in the auditors letter. 1t seems
from its language to have been espe-
cially directed toward the s%tricter as
sessment of money, totes and bonds. but
its terms are so specific that it clearly
includes all crops as personally, when
severed from the land.
The auditor quotes sections 6 and Z.
article 10. of the constitution, which
specifically set forth what property
may be exempted from taxation. by
general law, and the character OF prop
erty here under discussion is not there
laid down. He further quotes section
Z, of the constitution, which reads as
follows: 'All laws exemptlng property.
other than the property above enumera-
ted, shall be void" The sections of the
constitution above alluded to were also
made so particular. no doubt. with the
especial view Of reaching money. notes
and bonds. but the two laws taken to-
gether. (the statutory law anti-dating
the constitution, and the fundamental
law,) render it imperative for officers to
make the assessments as directed by the
auditor.
That it was the intention. either of
the general assembly which passed this
law, land it IS unnecessary to ascertain
at which session it was done,) or OF the
constitutional convention, to provide
that crops in shock or stack should be
assessed, we do not believe. Not be-
aus they are the property of farmers.
for farmers should bear the burdens of
government equally with other classes;
not that they are the farmers income,
for the coupon clipped and in posses.
sion on the first day of August is also
income, as is the colt foaled before that
date, or rent collected on a house, but
because wheat. oats, hay, &C., in pro-
cess OF being saved, as farmers express
1t, are not saved. In other words,
wheat or oats, in shock or stack, in the
field, on August first. are subject to so
many vicissltudes before they can be
safely stored as tangible property. that
they are really too intangible to be as
sessed. The assessor may pass by and
list the wheat on a forty acre tract at
eight hundred dollars, and this may be
a fair valuation. Rain sets in and contin-
ues for a week or two, when the value
OF the wheat is reduced one-half; or it
continues three weeks, and it loses all
value. Still, under this law, the farmer
must pay taxes on eight hundred dollars
worth of personal property. 1t is not
right; and especially is it hard on wheat
growers, when almost every other crop
corn, cotton, tobacco, hemp-are by
the operation of the law exempt from
taxation.
We hoped, as the matter had not been
much inquired into. that the law would
remain as it has done, with the excep-
ton of a very few counties, since the
adoption of the constitution. a dead let
ter. But, having been brought to the
attention of the sworn officers of the
law, they must, in the course of their
duty. execute it, and none should CEN
sol them for this. 1t is a bad law, and
should be remedied; but while it re.
mains the law, it should be obeyed.
The subject of a remedy for the evil
vas very fully discussed in the legisla-
ture. last winter. 1t was generally con-
coded, as the auditor remarks in his let
ter. that nc law could be passed ex-
empting this class of property from tax
alton, and the only course left open was
to change the time of assessment from
the first day of August to the first day of
June. A bill was passed in the house
of representatives to that effect. 1t went
to the senate, where, instead of being
passed as a separate bill, it was, by the
committee on ways and means, inoerpo-
rated In their revised revenue bill. This
bill came into the senate, and the June
proposition, after being beaten by one
vote. was reconsidered and passed. A
large number of amendments were then
put upon the bill, and it went to the
house a ridiculous tumble of inconsisten-
cies. There an effort was made to
straighten it out, but it vas so late in
the session, that the conference commit.
tee, to which it vas referred, could not
agree, and the entire bill failed. So
that. though this provision passed both
houses-the lower house by a large ma
jority-it failed to become a law. Fol-
this the revision. we suppose, was tc
blame. The house. at any rate. did all
In its power to correct the matter. The
change was bitterly fought by cattle
feeders and the brewers, who have
large stocks on hand June first.
The saving clause in Auditor Holla.
days circular lies in the paragraph
which points out the great difference in
value of wheat at the mill and in the
shock. This paragraph, literally con.
strued by the assessors, will do all thai
can well be done under the law. Lei
US see how it should work in Lafayette
county, probably the largest wheat pro.
ducing county IN the state. OF her $780,.
600 bushels of wheat, much of it having
been sold before August first. the asses.
sor will probably not be able to list
more than half, or 375. 900 bushels. This,
at 80 cents per bushel, its full value in
shock or stack, will amount to $112,-
500. which, at 81 60 per 300, 1.-THE
amount of the state. county and school
taxes.) will be, Tor the whole county,