St. Paul daily globe., 1893-02-28
MORE PRESSURE OR LEssq


All the measures which have been in
troduced in the legislature this winter
touching the problem of state taxation
have aimed to extend the present
methods, adding further objects, and
devi5ing yet more stringent methods to
subject concealed property to taxation.
A proposed tax on incomes was defeat :
ed; a bill to tax inherltanceS has passed
one body and is pending in the other. A
bill to tighten the screws on the shlrk-
ing property owner adds to the severity
of the present laws by providing a judi
cial examination something in the
nature of proceedings supplementary 10
Judgment, to discover unlisted property,
with direction to the court to impose a
fine on the evader of 25 per cent OF the
value of property thus found. Surely
such a provision would make the most
inveterate d0dger quail and compel him
from fear Of the consequences to dl-
vulge to the assessors all his worldly
possessions.
The machinery now provided would
seem to be ample. The listing sheet is
exhaustive of all descriptions of per-
sonal property. The lawreq uires full
statement of all assessable property.
Under its thirty heads can be put every
portable thing men own. The owner
may be asked to make oath to the list ;
if he refuse the assessor may add to the
items.such property as he may know or
think the man has. Boards of equalZa-
ton may increase the assessment if
they think it right to do SO. Then the
county auditor is permitted to add to
the property listed any other values he
has reason to think have been omitted.
Property is to be listed at its cash mar
ket value. Surely here is plenary
power. The enactments all run on the
supposition that every man is dodger.
and ali these officers are set to catch
him. If the law fails. it cannot be be-
cause of its imperfections, but because
of the unavoidable dependence upon
human agencies for its execution. This
is and always will be the weak point in
the armor of any tax law. and the diff
culties arising from it will be increased
just in the proportion that the subjects
OF taxation are increased.
Mindful of the provisions recited
above of the extensive use of the hu-
man factor in these processes, let one
Illustration be given Of the futility of
increasing the mere stringency of the
law. In county which shall be name
less. county auditor. from motives of
duty or other, it is immaterial, became
satisfied that number Of wealthy gem
| tlemen were giving in for taxation but
ii small part of their personal wealth.
| He found that in cases OF -decedents,
| their property as returned to the pro-
bate court was strikingly greater than
| that returned to the assessor. He
| promptly Increased the assessment to
| what he had reason to believe was the
| amount actually owned. This action
came before reviewing board also pro-
| vided by law to guard the interests of
| the public. Before this hoard came the
interested parties. They sedately swore,
not that they did not have property OF
the value stated by the auditor, but
that they believed that the original val
| uation was fair, and the board without
further ado or inquiry, blandly revoked
the action of the auditor, and restored
the assessment which the owners con-
| sIdered as "fair."
The GLOBE refers to this merely to
show that the element of weakness is
not in the law, but in its executors; that
the efforts to reach all personal property
is dismal and egregious failure, and
must necessarily be, because, simply,
men are what they are, and not angels
that progress on present lines, there
fore. is useless and worse. And, again,
it suggests to the LEGISLATORS whether it
is not as we'll for them to give heed to
the widespread belief that the true way
lies in the direction Of less pressure; of
radical reduction in the objects OF
| taxation.