Weekly expositor. (Brockway Centre, Mich.) 1882-1894, 1892-05-13
YALE BANK.
THE NEW TAX LAW.

sion Laws 1891 is without doubt the
best ever enacted in this, or any other
state. 1t secures to the citizens the
highest degree of uniformity and
equality in the exactions of Govern
ment for its support. 1t abrogates
wholly the opportunities for fav0ritism
on part of supervisors and assessing
officers 80 much abused under the old
law. Assessing officers cannot under
this law mcet their fsvorite few and
smile and say, chow much shall I as
sess you this year for PERSONAL"
Section IL of the law reads as follows:
SIC. ~. Itshall be the duty of each superyis
or OF assessing onicer As soon rs possible after
entering upon the duties OF his onco, TO aScer-
tain the taxable property OF his assessing dist
riot, and the persons to whom itshould DO assess
ed, and their residences. For this purpose he
| shall require every person of full age and sound
mind, to make and subscribe to . true and cor
| rect written statement under oath. administered
aSs or OF All sne
ton, whether owned by him or IL, or held for the
use of another. and IL shall be the duty OF every
statement under the following form of oath. duly
administered by the supervisor or assessing
| officer:
State of Michigan, ca
County OF
deposes and says, that the above IS full and
| by him, liable to assessment in this assessing
| district ....... .....................
Subscribed and sworn to before Inc this 49,.
uay OI............ a. d., le9...
NEUTRALITY-SUSPICIOUS.. Supervisor.
The Auditor General is required to prepare
| for such statements These blanks shall be fur
nished by the county treasurer to the superyis-
| ors or assessing officers. On the day next sue
ceeding the completion of the review of the as
SpSSmpnt roll = hereinafter provided.
visor shall deliver all such written statements by
him obtained under the provisions of this act, to
| the township clerk OF the township OF which he
is supervisor, and such township clerk shall safe
ly keep the same in his office, open to public In
| SpectOn for three years from the time OF such
| delivery To nm.
This section clearly gives legislative
intent, namely: That supervisors or
assessing officers could no longer be
| trusted with discretion in assertaining
the taxable property in their townships
on wards. The assessment review and
tax must now be based upon the writ
! ten sworn statements of the person as
sessed, or the written sworn statement
of some other person when the first
cannot be obtained by supervisor; and
to protect the citizen against favOrit-
ism of supervisor, or false statements
of individuals, without an opportunity
to investigate and prosecute for in
fractions Of the law, filing of statements,
etc., is made mandatory. Section IA
which reads as follows, namely:
SEC IA. In every case when any person shall
wifully neglect or refuse to make out and deliv
er a true and correct sworn statement. under
officer as required by this act, said person shall
be deemed guilty OF a misdemcanOr and upon
conviction thereof, shall be subject to fine OF
$780, thirty days in the county jail, or by both
lmDrlSOQmpnt
the court.
Clearly shows that the legislature
was fully aware of the necessity of
penalties sufficiently severe against
citizens refusing and neglecting to
give the statements required by Sec
ton II and section l03, must convince
all who have read it that supervisors
and assessors had SO far become chronic
wrong doors in the eyes of the legis-
lature, that penalties usual for felons
were deemed necessary to coerce obe-
dience. Section 103 reads as follows:
SEC 1903. Any officer who shall willfully neglect
or refuse to perform any of the duties imposed
upon him by this act SHALL when no other pro-
vision is made herein, be guilty OF miSdemean-
or, aud on conviction thereof shall be punished
by imprisonment In the county jail not exceed
ing one year, or by fine not exceeding $4,000,
in the discretion Of the court, and shall be liable
to any person injured thereby to the full extent
OF the injury sustained.
1t is current report that many super
visors in this county and other counties,
openly and willfully disobey Section
y. If this is true, enquiry asks why
the supervisors can take the risk of
prosecution and conviction of felony
and loss of the respect of their neigh
bors and friends. The most hardened
criminal counts the chances of escape,
and rs rule cannot be induced to
commit crime in aid of another with
out pecuniary considerations, and
promised protection in case of prosecu-
ton. Who can trust the honor and
truthfulness of the man whose oath is
of no binding force upon his statements
or conduct. Precept is n powerful
teacher for good or evil. Shall such |
precedents be followed by our young
men, who must soon put on the Off |
cial harness in the administration of
Government? The solution of this |
matter is self-evident and needs no
comment The remedy lies in change !
of teachers whose official Oaths and
obedience to law stand above political
or pecuniary consideration.
Children Should Not Suffer.