Chariton courier. (Keytesville, Chariton County, Mo.) 1878-current, 1879-08-23
MISSOURI STATE NEWS.
Interesting to Taxpayers.

Interesting to Taxpayers.
The following circular from the State
Auditor, in answer to an inquiry made
by the Assessor of Monitcau County,
will be found of interest to farmers and
others owning gathered crops or other
personal property, more particularly as
this is about the time the Assessors be-
gin their duty:
STATE OF MISSOURI,
AUDIrOE'S OFFICE,
JEFFERSON CITY, Aug. 2, 1879,
Nicholas Alice, Esq, assessor Of M0niteau
County, California, No.
DEAR SIR-Your letter Of yesterday re-
ceived this morning, and, in answer, L have
to say:
Sections 6 and Z, Art. 10 Of the Constitu-
stitution of 1915, are as follows:
SECTION 6. The property, real and person
al, of the State, counties and other municipal
corporations, and cemeteries, 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 the buildings thereon, may be exempted
from taxation when the same are used cXclu-
sively for religious worship, for schools, or
for purposes purely charitable; also, such
property, real or personal, as may be used
societies: Prorided, That such exemptions
shall only be by general law.
SEC Z. All laws eXempting property from
taxation, other thnn the property above
enumerated, shall be void.
Section J., of the revenue law Of 1872,
provides that "taXes- shall be levied on all
property, real and PERSONAL" except such
as is exempt from taxation.
Section s, chap. 11S, PIP. 1 ,150 and !, 160,
Wag. Stat. 1872 (being sec. of Collated
sonal property whenever used in this Act,
shall be held TO mean and include bonds,
stocks, moneys, credits, the capital stock,
undivided profits, and all other means not
forming part of the capital stock of every
company, whether Incorporated or unin-
corporated. The stock OF nurser-
les, grOlriRg on leased lands, or in the
hands of nurScrymen which has been sepa-
rated from the soil where growing, and
erery tangible thing beiRg tie subject Of O,cn-
ershfp, lchether animate or Illuminate, and
not forming part or any parcel of real prop
erty. /. The term property, when
ever used in this Act, shall he held to mean
and include ecery tangible or Intangible
thing being The subject of Otcnership, lrhetter
animate Oi. Illuminate, real or PERSONAL"
1t is unnecessary for me to state that o
growing crop is part of the land, and that
when the crop Is gathered, il is no longer a
part of the realty, but is then personal
prOperty-bcIng tangible, and the subject of
laws, all personal property must be taxed,
unless it j. exempted by See. of Art. 10, Of
the Constitution above quoted. As har-
vested crops are not exempted, il follows
that they are subject To taxation, and should
be assessed.
IL land was worth 5 20 per acre. including
the crop, it would be worth less without the
crop.
After the crop is gathered, its actual value
in the condition that IL trds on the fTSt day Of
Ala.a.f I'm
worth 20 cents per bushel 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 department
to faithfully carry into execution the laws
made to govern the assessment and collec-
ton of the revenue. From letters received
from revenue officers, / learned that gath
cred crops have, for years past, been assess
ed as personal property in some Of the
counties and not so assessed in others. My
duties require that instruct assessors rs 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 representations
made to this Office that lands and live stock
bore more than their share of taxation, for
the reason that other property(viZ.: Money,
bonds, notes and other iRriSibie property
escaped assessment, called the special at
tention of assessors TO the matter, and urged
that full 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 1st day of June. The
ayowed object of this bill was to relieve
farmers from paying taxes on harvested crops
as personal property. (Nery few crops be-
ing 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 Senators and Rep
resentatives at the last session of the General
Assembly, and the only opinion expressed
was that the Legislature had no power, un-
der the Constitution of 1870, to pass Il law
declaring that harvested crops should not be
taxed as personal property.
The last Legislature did not repeal the Act
of April Is, 1877, ''to provide for the regis
tering and licensing of dogs" nor did it
provide any compensation to assessors for
such registration.
Very respectfully your ob't servant,
TIOS. HOLLADAH,
State Auditor.