The Indiana State sentinel. [volume] (Indianapolis) 1868-1895, 1893-01-25

The first biennial report OF the state
board OF tax commissioners TO the general
assembly was issued Friday by the pub
lie printer After reviewing in detail the
conditions which lead TO the enactment of
the law, the opposition which it encount-
tered, and the difficulties met by the
board in the outset in practically admin
istering IT. the commissioners go on to say
that millions of dollars that formerly es-
capped taxation have been brought upon
tax duplicate, and an equalization in
assessment of property has been reached
which is generally conceded to be more
equitable than any equalization hereto
fore known in the state. In our opinion
all that is now needed is an extension
and more perfect application OF the prin-
ciples of the new law.
In snumerating a Jew obstacles to a Just
equality in taxation. which still remain,
and which are made all the more consDic-
uous by the effort to secure equality, the
commissioners Law particular stress on two
proposition that no class of property re-
ceiving the protection of the government
should escape taxation, and particularly
! none on account of technicaliiies
or inadequscies of legal provisions.
One class of property standing in ex-
actly this position the commissioners cited
| in the green back currency, which was ex-
empted from state taxation under de-
cision Of the United States courts that
they are government securities. The
| board urged that it is both unjust and
! confusing that one kind of money should
! be exempt from taxation while all other
kinds OF money are taxed, and this in
! Justice is strong temptation to
many men in possession of money TO mis-
| represent its character That it lie notorious
| that that this te otation has proved
/ so strong that the amount of money
claimed to be exempt as greenbscks is
enormously in excess OF the entire green
| back circulation.
The commissioners, in this connection,
urged the general assembly to memorial
ize congress TO make greenbacks taxable
as other money.
In the report, after referring to the re-
sistence against the operation of the law
on the part of the express. telegraph and
sleeping car companies, il is suggested that
| the existing provisions may not be as
| elective as they might be. Banks and
other kindred corporations were before
| the board on appeal. and had a proper as
sessInent put on their property. and yet in
the succeeding year secured from their
| local boards enormous reductions in valu-
alton. The commissioners recommended
that there be given full power OF appeal to
the state board from the local assessment
| OF al corporate property, and OF the prop
erty OF banks. whether incorporated
or not. Such appeal should be allowed to
| be taken by an assessor. by any member
| of the county board OF reviews or by some
| limited number OF taxpayers, and the de
cision of the state board should be bind
| ing on local officials. The state board
should also be given the right to order be-
fore it the case Of any individual. firm or
corporation whenever it has reason to be-
| lieve that the local assessment has not
been properly made
Reference was made to the Joint resolu-
| ton of the state legislature OF 1891 direct
! ing the board ito prepare and present TO
! the next general bly, bill which
shall provide for the taxation of railroads
aud railroad property" embodying plan
by which 1.-The state and local taxes are
separated and each assessed aud collected
independently OF the Other
| In this come ton the commissioners
suggested two rlans BY which the desired
emf might be accomp ished.
The first is to- set aside Tor the use OF The
state a cerl ain per cenlum of the tax paid
by railroads. together with special taxes
on certain other classes OF property. such,
for example, . the saloon license tax the
| presen. franchise tax, and possibly all in
! heritance tax or a special income tax
| he ia N aft 20
| provide the revenues of the state from q
tax on the income of counties, that is 10
| say, to make no direct state levy on prop
| erty, but to require each county to paw in
| to the state treasury fixed per centage Of
| all taxes collected by it.
| 1t having been charged that the board
| had been unfair in the assessment of cor
| porations and the right of appeal from the
| board to the courts should be vouch-
safed. The report suggests that such ap-
| peal could be OF no practical benefit
unless the courts should themselves make
an assessment of property, which duty
| could not, under the constitution, be i'm
| posed on the courts.
| The commissioners recommended that
the date De fixed on the lst day of March
| instead of April /, and the state board
should then convene on the second Mon
day In July instead of the first Monday in
| August as at present
In view of the fact that considerable
personal property escapes taxation on ac-
count OF the deduction OF Indebtedness
| from credits. it was recommended that the
! 70 lowing items he stricken from the
| schedue g: "All demands and claims
"all deposits in banks" "ail deposits with
| other corporations" and "all deposits
with individuals" 1t was further recon-
mended that the state board be authorized.
at its discretion, to call the county assess
ors together to consult supon uniform
va nations and uniform administration
of the aw in all respects.
| In conclusion the com missioner sub
uitted q table showing that there were