The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1889-11-14
TIE P0sT INTEtI.IGF.NcER.
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there il one point IN Fezperi. 10 which
fhn legislature and people Of This state
saosld 81 once and definitely make up
their rnsads 70 start right and Keep right
Ii Il ID references 70 valuations Of property
for purposes IT taxation. In tlIIs connec-
ton. - u the ordinary kffzirs 81 life, u y
easier 70 avoid bad habit II tie start than
20 correct enc wIlsn adopted
In most Of the states the rule laid down
80 The constitution and IN the IsgE requires
that .-the frue cash value shall be the
basis OF assessment for purposes Of taxa
lion. Bot from lack Of legal attachments
providing for the enforcement Of this rule
and from mistaken popular notion that
higher assessment means higher taxation,
and ffOu desire Of the average assessor
70 be popular with those Who entertain
this notion, in many states the practice
hiss become quite common 70 adjust assess
ments 70 q standard far beIoef the true
caah value.
In ~ least two Of ouF immediately neigh
boring states this practice has grown on
what it fed upon, and has become shame
suI In the California legislature. not long
ago, member Of the assembly, who was
dlstincsiveIy : Fe--=z=entasive Of San Fran.
cisco Business interests, made the state
mons. and sustained IL BY quoting a num-
Der Of bona fde transactions, that there
were sight blocks in San Francisco which
were salabie On short notice for more money
than the entire real estate and improve
inents OF tise whole city was assessed for.
OF the same tenor are recent statements by
Oregon exchanges Ia that state, as these
exchanges insist. the habit Of undervalna-
ton has been carried 10 ridiculous ex-
treme. And taoaEh the constitution
and laws make true value" the basis. Ore
gon newspapers defend the assessors for
ignoring that provision on the ground that
they but yield TO public opinion. which Is
70 pronounced on the subject that the Off
Gers dare not disregard IL.
And in respect 10 this vicious, foolish
practice, both OF these states are beginning
70 realize that the way of the tiansgressor
Is hard Their newspapers claim, and
probably with truth, that as result Of
this practice the official shewings fall
lar SHORT Of the actual increase which has
taken place IN property values. When
they attempt to convince the outside world
that they hare made great advancement in
the improvement OF property and accumu-
lation OF wealth, their Official nscords con-
tFadict their assertions.
Taking no account Of the neral side OF
this practice, there Is nothing gilincd By ii
IN business sense, except the advantage
which It might give 70 dishonest over an
honest man. just so much has TO be
raised for the support OF government,
whether II be on high or Iotv valuation
Of property. If the assessment represents
but ons-helf the true value, slle tax rate
must be double, and II the assessment Is
but one-ffth. the tx rate snnst be i've
times what Il would be on the basis Of true
value. An thus. in the impression created
a. 70 the progress Of the state. the low val
uation cuts both ways disadyAntageoualy,
making low showing as to the amount Of
property, aud high showing as to the
rate Of taxation.
The wisdom OF adhering To- the "true
value" rule Is perfectly apparent. II can
not be gainsaid, IL Is the only rule which
leaves no opening for favoritism. And,
contrary 10 the general suppression, there
r. 10 difficulty about enforcing II. AIlthat
Is needed Is 10 make the law stringent in
requiring that assessments be based on true
value, with provision that IL any Of them
fall, say 20 per cent, below that valuation.
the assessors making such assessments
shall forfeit their sstlces and. II deemed
necessary. be subject 10 other penalties.
Il may be claimed that this would he
harsh punishment for an Offense that
might be anlntentional, But no man has
any business 10 run for assessor unless he
Is verssd in regard 70 property values. or
sufficiently intelligent. active and conscien.
tious TO inform himself after election and
before making assessments. Ii Is lust az
easy TO assess uniformly on par basis as
on basis OF % per cent. and the peoele
have right 90 demand fairness and uni
iormity Of their officers, whatever the
hasis.
IL is perfectly clear that the best interests
of the state viii be better sabseryed BY the
adoption Of par basis than any ether. II
IS easier to adopt par basin al the start
than 70 reach il alter the adoption of an.
other. II Is. therefore, most clearly the
part Of sound iudgmsnt 70 start right