The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1886-01-29
THE ASSESSMENT OF TAXES.
Several Serious Defects Pointed Out
in the System Now in Vogue.
The Possibilities for an Unequal AppOrtion-
ment of the Burden of the States Levy
How Faults May Be Remedied.

1t is the opinion of public officers, and others
who have clear knowledge of the matter, that
the imperfect system of assessing property
sexennaly for taxation will eventually result in
grave inequalities, which may cause some seri-
Gus trouble. Although notifications and amend
ments are made at nearly every session
of the General Assembly, the general
principles of the present assessment law have
been in force since 1873. The system which it
prescribes is much at fault. but the latitude
which it allows for inequalities in assessments is
its most serious imperfection. Public officers
have refrained from making these imperfectons
conspicuous by saying anything that
would direct attention to them sole
ly through fear that it would cause
advantage to DO taken of the law in some locali-
ties where ignorance has protected the State.
The silence has had its virtue, but, so long as it
continues, there is little probability that the
Legislature will make any change in the laws
for the better protection of the tax
paying public. In speaking of the sexennial
assessment, which will be made next
spring, the State Auditor yesterday said to
Journal reporter. when asked if the law was not
very imperfect SIT is useless to try to disguise
the fact any longer that the system of assess
ment is very much at fault, and that the widest
latitude is allowed for gross inequalities. Its i'm
projections are we'll understood by county audit
ors, but they have said nothing because no good
could result from talking about the matter. I
have given the law great deal of careful study
but have been unable to arrive at any conclu
sion giving satisfactory solution of the trouble
although think know how the system could
be improved. AS the law stands, there is moth
ing to prevent the widest variance in
the assessment of property of equal
value. For instance, the assessors in
one county may agree that the rate on farm
land of a certain class shall be $40 per acre. and
in the adjoining county the same kind of land
may be assessed by the assessors there at $50
per acre. In this way the taxpayers in the
counties where the low assessments are made
escape paying their just proportion of the public
expenses. and the State is deprived of the
revenue due it. You can easily see what the re-
suit may be. 1t makes no difference in the reve
nue. of the county, because the commissioners fix
the levy at whatever rate may be necessary
to raise the required amount of funds
for county expenses; but the State suf-
ers, because its rate Of levy is uni
form. and if the assessment in Hamilton county
is not as high on the same kind of property as in
Shelby county the State fails to receive all that
Is due 1t from Hamilton"
Hasn't the State Board of Equalization pow
er to eQualize the assessment of the different
countless"
I'm that very particular there is another de-
feet in the law. The annual session of the State
Board OF Equalization is limited to forty days.
Or this time we require twenty five days to
equalize the assessment on railroad property.
The length OF time that we may be in ses-
sion in the year of the sexennial assessment of
real estate is not extended. Very little atten-
ton can be given to equalizing county assess
ments throughout the State in fifteen days.
Besides, we haven't all the power that is needed
to thoroughly investigate the inequalities"
what changes in the law do you think are
needed to make the system of assessment per-
fectp
That's question that the public ought to be
encouraged to think about, and from the ideas
of different persons something like perfect
system may be evolved Changes are made in
the laws at nearly every session of the Legisla-
ture but there has been little Improvement
made by the notifications and amendments.
those who have given the matter
thought have remained silent because
they feared that agitation would attract atten-
er abuse of them. My predecessors have all
made the same discoveries that have. Two
ideas for the Improvement of the present system
have occurred to me. 1t would be better, I be-
iieve' to return TO the old system of
for. supervising the county assessments,
with the additional provision that the State board
shall have full power to correct any inequalities
that it may discover afterward. For this pur-
pose the State board should be given authority
to require the attendance of the members of the
district boards, so that they can furnish any in
formation desired, and they should be en-
powered to send for county aud
itors at any time that it may be
found advisable to take their testimony on any
matter. Another plan-an1 don't know but 1t
would be better one-wouid be to have the
State Board of Equalization prorate the tax as
sessment for State purposes between the differ
ent counties, on the basis of population and
square miles The value of land can be pretty
we'll estimated by tho population of a county, :
and the proportion which it should bear in area
can be based on the number of square miles
These are only crude ideas, but they suggest
plan for improving the system and making it
more uniform"