The Indiana State sentinel. [volume] (Indianapolis) 1868-1895, 1891-05-06
THE NEW TAX LAW,
A Great Improvement over the Old System
its Practical Workings

much so that it will be enforced or the
officers charged with its execution, as well
as the taxpayer. placed in very precari-
Gus situation. 1t is the duty OF the party
himself to give in all of his property of
every kind at its fair value. 1t Is the duty
oil the auditor, the treasurer, the township
assessor, the county assessor, and each of
them, and each of the state board of re-
view to See that he does. There is TO be
county assessor whose duty tits to take the
assessment list of each taxpayer and search
the records oil the recorders, sheriff and
clerks offices for mortgages, notes. judg-
ments and property owned or held by ,he
Taxpayer, 10 see that all has been given
in. 1t is his further duty to examine the
parties, the 'ownship assessors and other
persons under oath, touching the prop
erty owned or held by any taxpayer. IL
is the duty OF the tax commissioner
two men OF opposite politics-to investi-
gate, with the assistance of the governor,
secretary and auditor of state, all reports
OF railroads, express, insurance, sleeping
car, telegraph, telephone, state banks and
other corporations, who are required 10
report to the auditor of state semi-annu-
ally. and see that they give in all credits
and property and pay the sums due the
state. These two tax commissioners must
visit every county in the state at least
once a year and not only look after
the duties above enumerated, but
see that the coun V and township officers
have done their duties, and assist them IN
doing so. The county assessor, auditor
and treasurer constitute a county board OF
review whose duty it is 10 equalize all
taxation, and if any person is aggrieved by
their decision an appeal Les To the state
board of review coI posed OF the five Off
GERS above referred to. But you may saw
that this law when enforced will double
taxation, because it will double the value
of property assessed, and it may really
seem to you to be true. for you can not see
how il is that ii YOU gave in for taxation
last year $4,000 and paid Sl6O taxes
(which would be levy OF SLIGO on the
500 worth OF property that you would
not have to pay $50 taxes the next year
If your property was valued at $4,000.
Well, the explanation Is very pain.
The new law does not increase taxation
or IN any way add any new expense, eX-
cept the salary OF the county assessor,
$500 per day while actually employed. 10
be paid by the county, and 5000 an
nuRliy 10 each tax commissioner, TO be
paid by the entire state. The purpose OF
taxation.is 20 collect just enough and no
more from the people than is necessary to
carry oh the wants of the state, counties
and municipalities. According to the well
ami long established doctrine OF the demo-
cratic party, just enough aud no more
money shall be collected for taxes than
is absolutely necessary TO carry on the
wants oi the government economically
admin tered. Again, in the language OF
Mr. eveland, unnecessary taxa
ton is unjust taxation. Money in ex-
cess of tins under form of law is but legal
lied robbery. So, therefore, the more the
property is valued for taxation the less
tie levy. Just in that proportion in
which the value of the property is in
creased for taxation, SO must the per cent.
levied Tor taxes decrease. Let me illus
trate with Decatur county. Say she has
under the old law Sl,UC0,000 of property
for taxation, and the levy for al purposes
is 81 80 on the one hundred dollars. This
wi raise, annually $4,000 of taxes, and
enough to pay all township, county
and state purposes, besides adding to our
ready fat school fund. We'll now sup
pose that under the law. property
is put in at true cash value" which
doubles the value then we will have in
stead OF 100000, property taxed at twice
that much or $lS.0J0,U00. Now we only
need $50, % D, il that, To run all govern
ments and pay all expenses, and il the
levy is kept at : 80 as il was last year, We
wIl get double what we need. What
must We do? Why cut the levy in two
and make It IS cents instead OF ; 80, and
we pay no more taxes, and yet the same
sum is raised, and that is all we need. But
we Will not have 10 pay ev the 75 cents
for the reason that railroads, express and
other companies named above will pay
more than before, and all of this property
which has been covered and concealed
will be brought out aud have Its
proportion 20 bear, aud thereby relieve TO
that extent lands, real property and visi-
BILE tangible personal property. Is not
this seli-evident fact. oes not any
man see tina, il there is a debt OF 100000
to be paid that one thousand men can
pay il with less money each than one
hundred men. The law provides that the
assessors shall complete their work by
June /, and that the township trustees
shnl at the June term Of the 60 nmission-
ers determine and levy for township pur-
poses. Sept. the commissioners
stall make the levy for county and state
purposes. Therefore they will know by
June how much money they will need
for all purposes, and have three months
in which % consider the levy. Any
one can see that II the valurtion is placed
at true cash value" IL is better for all be-
cause il Is real aud not fictitious or inequit-
able, for as il Is now, as before demon
stratrd, the man with $4,000 escapes 1873
per year that he should pay while the man
worth $500 to whom the township. county
and state owe just as just as much protec-
ton and many rights, only escapes $40.
Some might contend that the new law
would authorize extravaganza, but il can
not, as no officer is given more power than
he had, and il that mas been too much he
has already been too exiravagant. and II
so should he promptly retired. The fact
is that tue law is a great i'm
provement. The responsibility rests
with the commissioners and those
making the levies in townships by
their counsel and advice. and il they do
! not reduce the levy rs much if not more
than the actual valuation Is increased,
they are to be held responsible, and they
alone. See TO il, tax Eavers that this Ia
done. and il Your board OF commissioners
and trustees levy one cent more than is
necessary TO carry on the wants OF your
local and state governments economically
administered, hold them responsible, aud
forever bury them with your condemna-
ton. Don't blame the tax law. or the
democratic party which made il. beiev-
ing ga that party does. in equal and exact
Justice TO all. and remember that the