Press and daily Dakotaian. (Yankton, Dakota Territory [S.D.]) 1880-1889, 1883-01-10
your most considerate treatment of this
great interest.

y
great interest.
The United States statue; our organic
law, provides that no act shall be passed
lmpairing the rights of private proper
.ty or making any discrimination IN
taxing different kinds of property, but
"all property subject to taxation shall be
taxed in proportion to its value.
Most OF the states have embodied in
their constitutions the principal that all
classes of property shall be taxed
equally and s'proportionately."
AS We approach statehood the impera-
tive duty devolves upon the legislative
assembly to examine carefully our asses.
ment laws and see that they conform to
the organic act. ~
The privilege of assessing taxes upon
people y the foundation of govern
ment; equal and just taxation is the
cornerstone Of the republic.
1t therefore becomes our plain duty to
equalize the public burdens by seeking
out all new sources of revenue now es-
Gaping the accessors list. I am in re-
celpt ofcomunications setting forth that
large numbers of the most valuable
mining claims in certain sections of the
territory have been worked and held for
several years since their owners were
authorized to take out patents for them,
that in order to avoid taxation the own
ers of these mines, in many instances
neutrality-suspicious., have declined to
complete their titles which would make
them taxable, thus increasing the bur-
dens OF those who in good faith comply
with the plain intention Of the mining
and land laws.
1t is asserted that mines producing a
revenue sufficient to pay large dividends
upon Is or 20 millions of stock or
shases are escaping their equal share of
taxation by the payment of taxes upon
less than one-ffth of the actual value
OF the property.
1t is also asserted that patents have
not been taken out upon lands granted
by congress to certain railroads running
through this territory, although the
lands have passed into other hands under
contracts, and are thus kept out of the
assessors lists.
AS member of the board of equali-
zatlon, and assessment of territorial tax
es, it has come under my observation
that gross inequality exists in assessing
the land and personal property in tie
various counties.
am, therefore. constrained to believe
that large amount of property in the
territory wholly escapes assessment;
that certain classes of property are assess
ed altogether too low, thereby unduly
and unjustly increasing the taxes ofthe
farmers and business men whose proper
ty Is all exposed to undue assessments,
i While thus strongly urging revision
OF the tax laws, l do not desire to be un-
derstood as recommending any hasty or
extrcme legislation, but simply to advise
q careful revision of our laws bearing up.
on this important subject. The present
law OF taxing railroads upon their gross
earnings yielded q revenue in 1881 for
the business of 1880 of S22,5S3.S9; for
the year 1882 foS the business of 1881,
notwithstanding an increase of more
: than fifty per cent during 1881.
1t may fairly be assumed that the rev.
J enues from that source will increase in
the same or greater proportion during
J 1882 and 1888, and at the end of the
year 1884, which will be five years dur
} ing which assessments have been made
under the present system, all railroads
IN operation within the territory at the
time OF the passage of the present law,
Will be required to pay three per centum
OF their gross earnings. This will IN
crease the rate fifty per cent, which, with
j the increased business upon the 1000
miles OF railroads which will then be III
full operation must largely reduce the
direct tax upon counties for territorial
or state purposes, and also largely aug
ment the revenues of the various coun-
!: ties through which the roads are oper-
ated.
Section "a, chapter 46, laws of 1879,
the act to which have referred, pro-
vides that the governor shall have pow
or to examine into the correctness of re-
turns made by corporations to the terri
tonal treasurer. In pursuance of this
provision have required written state
, ments from the proper officers of the va
rious railroads, whose lines extend into
the territory, showing the methods by
which the gross earnings of such por-
tions of their lines are ascertained and
returned to the treasurer; and from the
} examination which have been enabled
, to make find no reason to doubt the
correctness of the amount of gross earn
lngs which each railroad company has
thus far returned for taxation. am al
SO advised by the treasurer that III most
cases the railroad taxes are promptly
paid into the treasury without any ey-
pense for collection.
ana therefore of the opinion that un-
, less some better methods can be devised,
after q full consideration of the whole
tax question, that the present law for
) taxing this class of property should
stand, at least until it has been fairly
} tried under the three per cent rate, at
7 the expiration of five years from the en-.
t actment.
: As this form of tax and the suggested
5 inequalities in the taxation of mining
lands, and lands donated to railroads,
: not covered by the taxes on gross receipts
, will Immediately engage your attention,
: and as with the limited time at your
command, you will hardly be able to col
lect statistics and give full hearing to
parties interested, I respectfully recon-
, mend that early action be taken, pro-
: yidlng for commission to consist of five
: members, of which the board OF equali-
: zation shall constitute three members,
8 and that two additional members con.
5 sisting of one from each OF the political
j parties shall be appointed, and confirmed
t by the council. If the commission
Il should be provided for, the members
j should be instructed to commence
|. through correspondence and otherwise,
: thorough investigation of our whole
3 tax system, and to prepare bills and
: make reports to the present and next
|. legislature for equalizing and CORRECTING
: any gross errors which they may discove,
J. in the present tax laws.
n COUNTY AND SCHOOL DISTRICT oRaAS1zA
l. TIoN, AND THEIR FINANCIAL MANAGE
s MENT.
5, The organization of school district
n and its proper financial management j,
an undertaking OF no small magnitude