Lexington weekly intelligencer. (Lexington, Mo.) 1871-1887, 1879-08-16
A LETTER FROM AUDITOR HOLLA-
DAY.
STATE OF MISSOURI,

JEFFERSON CITY, Aug. 2. 1917
Nicholas -Allee, Esq. assessor Of
Moniteau1 County. California. Mo-:
DEAR SIR:-Your letter of yesterday
received this morning, and, in answer,
have to say:
Sections and z, Art. 10 of the con-
stitution. of 1875. are as follows: assH
''Section 6. The property. real and
personal, OF the state, counties, and
other municipal corporations, and Gem.
etcries. shall be exempt from taxation.
Lots in incorporated cities or towns, or
within one mile of the limits OF any
such city or town, to the extent of one
acre, and lots one mile or more distant
from such cities or towns, to the extent
of five acres, with tho buildings thereon.
may be exempted from taxation when
the same are used exclusively tor reli-
gious worship, for schools, or. for, pur-
poses purely charitable; also, such pro-
perty, real or personal, as may be Used
exclusively tor agricultural or horticui-
tural societies: Provided, That such
exemptions shall only be by general
law" + y 81 afr7.f, tr-l f'IiE q
"Section Z. All lays exempting prop
erty from taxation, other than the pro-
perty above enumerated, shall be void. :"
Section l, OF the revenue law Of 1872,
provides that "taxes shall be levied on
all property, real and personal" except
such as ls exempt from taxation. e'i
Section s, chap. 118, PIP. l159 and
1,16O, Wag. Stat. 1872. (being sec. 8 Of
Collated Revenue Law,) provides: "The
term, personal property whenever
used in this Act, shall be held to mean
and include bonds, stocks, moneys,
credits, the capital stock, undivided pro-
| fits, and all other means not forming
part of the capital stock of, every COM
pauy, whether Incorporated or unincor-
porated. :" The stock OF nurse
ries, growing ON leased, lands.i or. in
the hands OF nurserymen Whichhas been
| separated from the soil where growing,
and eve,y tangible thing being TIE sub
ject of Oacnership, sohethe,.i animate
or inanimate, and not fermingi part. t.or
any parcel of real property.
The term property. whenever used in
this Act, shall be held to mean. and, in
clude every tangible or Intangible
thing being the subject Of oacnersEip,
achether animate or incsetneate,, real
or PERSONAL" aHsu grpi . 10i Bi9ls
1t is unnecessary for me to state that
growing crop is part OF the land,
and that when the crop is gathered. 1t ID
no longer a part of the, realty. but u
then personal property-being tangible,
and the subject of ownership. Under
the constitution and laws. all personal
property must be taxed. unless it is ex-
empted by Sec. 6, of Art. 10, of the con-
stitution above quoted. As harvested
crops are not exempted, it follows that
they are subject to taxation, and could
| be assessed.
If land was worth 500 per acre, IN
GLIDING the crop, it would be worth less
| without the crop.
After the crop is gathered, its actual
value.in the condition that it was on the
first day of August, should be assessed.
| Wheat may be worth Is cents per BUSH
el at the mill, but standing in the shock
it may not be worth half that much.
For there is the expense of handling,
the risk OF damage by exposure, the cost
Of threshing and of transportation to
market. to be taken into consideration.
1t has been the object OF this depart
ment to faithfully carry into execution
the laws made to govern the assessment
and collection OF the revenue. From
letters received from revenue officers.
| learned that gathered crops have. for
years past, been assessed as personal
property in some of the counties, and
not so assessed in others. My duties re-
| guire that L instruct assessors as to their
duties under the revenue law, so that
the assessment be uniform all over the
state. Hence my instructions on this
point.
And, again, believing from represent
tations made to this Office that lands and
live stock bore more than their share of
taxation, for the reason that other pro-
perty (viz: Money, bonds. notes and
other invisible property escaped assess
ment, called the special attention of
assessors to the matter, and urged that a
tu assessment be made. Taxation, to
be fair and just. requires that every dol
lar Of capital, not exempt by law, be
taxed.
Last winter bill was introduced into
the house of representatives to change
the time of assessment to the 1st day of
June. The avowed object OF this bill
was to relieve farmers from paving taxes
on harvested crops as personal property.
Very few crops being gathered or cut
prior to June 1st. This bill did not
become law. The question of taxing
harvested crops as personal property
was fully discussed by the senator's and
representatives at the last session OF the
general assembly, and the only opinion
expressed was that the legislature had
no power, under the constitution OF 1875,
to pass law declaring that harvested
crops should not be taxed as personal
property.
The last legislature did not repeal tho
act OF April Is, 1877, Ito provide for
the registering and licensing OF dogs"
nor did it provide any compensation to
assessors for such registration.
Very resp'ty your ob't servant,
THOS. HOLLADAY,
State Auditor