The Indiana State sentinel. [volume] (Indianapolis) 1868-1895, 1882-04-05
AN IMPORTANT MATTER.
The Auditor OF State Post the Assessors
On the New Law.

Colonel Z. H. Wolfe, Auditor of State, yesterday
issued the following important circular regarding
the annual assessment of personal property:
As the time is approaching for the annual
assessment of personal property throughout he
State. 1 presume the Township Assessors of your
County VIII be first convened as is customary,
for the purpose of agreeing upon uniform value
or assessment of the various items and articles
named on the Assessors schedule.
Recognizing the fact that much of the efficiency
and accuracy OF the Assessors and their work is
due TO the personal supervision given by County
Auditors, respectfully urge upon you the i'm
portance OF giving to the present years assess
some Of Your p'G Township e1 Assessors sisnSR
new men. having little. If any,
practical experience or knowledge as to their
especial importance TO both them and your
people. The instructions and formation which,
by. virtue of your Office and experience, you are
able and authorized to impart, will greatly aid
and facilitate them in their work
The election of new Assessors on the first Mon
day in April next may cause some delay and
confusion. and in some Counties will result in
after the election and qualification of the new
Assessors or in an additional meeting for the
same purpose.
To agree upon and fix a uniform or average
assessment value, on the most common and gem
orally listed articles, is an essential object and
purpose of this consultation; but | suggest that
Doubtful sections, pro visions and requirements
of the assessment law their proper construction
and Interpretation, should be fully discussed.
and as far as possible determined with view at
least of securing their uniform enforce
your your County. Many Dy' Of these doubtful
provisions and requirements were determined
during last years work of assessment; their ac-
cepted construction or Interpretation should be
placed in possession of your new Assessors, aud
thoroughly understood and enforced by all. This
will save time and unnecessary correspondence,
and prevent complaint and delay.
If your Assessors can not get through with this
preliminary or preparatory part OF their work In
one day, take two; continue the session another
day. Ii is in the interest of public economy, and
besides being worth all ii costs your County, 1t is
of personal and pecuniary interest to every con-
scientious tax payer liz the State.
The citizen who lists his property honestly and
| fairly can only hope to have his aggregate
taxes reduced by requiring every other citizen to
list his property in the same way. The payment OF
lures of the various Departmental of the State Coun
| ty, or Township. are TO be provided for by rates
of taxation levied, computed and extended upon
the duplicate on the basis of the aggregate value:
returned by Township Assessors. If. therefore
in these returns "a" has listed at fair valuation
all his personal property, and b. neigh boring
citizen. is permitted by an inefficient or incOmpe
tent Assessor to list and return but onehaf Of hi
property. the unfairness ana injustice of the re
suit is manifest.
/ uniform enforcement and application OF tn,
clear intent and meaning of the law and its re
quirements will correct these abuses: not only so
but II will place upon your tax duplicate pro
4 perty that has heretofore entirely escaped taxa
tlon and this in turn, will, or should, reduce The
tax rate.
/ The Legislature, at its special session in 1865
enacted special law requiring meeting of tn,
Assessors OF each County for the purposes indi
Gated. put for some reason this requirement, o.
| feature, was omitted for the new tax law.
Believing, however, that it is necessary in orde
TO secure a competent and fair assessment o
property throughout the State, and that tn
duties of County Boards of Equalization, as wei
| as County Auditors, will be greatly facilitated
! thereby, i recommend that the custom be con
tinued, and so far as have the authority, unde
Sections 247 and $50 of the tax law, direct tina
You notify aud convene your Assessors for tina
purpose, leaving you to tx the time and date o
such meeting or meetings.