The Madison daily leader. [volume] (Madison, S.D.) 1890-current, 1894-12-22
srATE TAXATION.

I..= .E
II is a little peculiar that the Highest
portion OF the tax levy in matters OF
state and local revenue should be the
cause orthe greatest criticism in the
matter of taxation. The difference OF
one mill IN the state assessment for rev.
enue, although, on an average, il is only
about one thirtieth OF the total tax
raised, causes more bowling, fault-6nd-
ing and objection than all the rest OF the
Tax put together. The criticism arises
almost entirely from q selfish motive.
Because some locality or some individual
is not getting directly the share OF the
state expenditures which it or he thinks
some other locality or individual is get
ting, then the indirect method OF cutting
down necessary expenditures and sal
aries is advocated to get even. The gen.
eral good Of the public is lost sight of.
It is in great measure for this reason
that the public educational institutions
have become objects OF attack
and retrenchment by newspapers OF
cities aud towns where no institutions
are located. Even this seems all the
more ungrateful from a public stand
point when we note the fact that our
total state expenditures, that for public
educational institutions included. Is only
$1.08 par capita; while we, as Q state,
are already deriving a revenue OF S1.35
per capita for our school population
from lands granted US by the general
government for educational purposes
alone, and that the revenue will yearly
increase until our educational system
will become self supporting.
However, the point we started out to
make not this, but whether some
plan could not be devised 10 remove in
great measure the Of deficiency in
state revenue and thus avoid retrench
ment in so nlggardly a way as ahntting
up our public institutions OF learning.
The deficiency in state under
present constitutional limitations is gen.
orally conceded to be due TO a falling of
In the amount OF the total valuation OF
property, and that this falling off 10
caused in great part by the failure OF as
SCISSORS and equalizing boards to list
property at its proper value, for fear
they will have to pay a higher proportion
of state tax than other counties. This
is the moral reasoning they use to iusti-
fy their action OF low and illegal assess
ments. To frame a Q law that
will obviate this seems to be the enigma
of the time. Seeing no constitutional or
other hinderance TO it, The DAILY
LEADER would suggest that the revenue
laws Of the state be so changed rs to al
low of the state board raising its reven-
ues by a pro rata levy on each, county
for its share of the state expenditures on
a per capita basis, holding the county as
q whole through it's board of commls-
~sioners, responsible for its entire state
tax, and letting them adjust all issues
Of assessment and equalization within
their county just as they now do. State
equalization then would cut no figure
AS the expense Of all general or state
government is virtually based on populs-
ton, this mode of state levy would be
equable and just. The state and United
States census coming every five years
would be ar almost absolutely accurate
basis OF levy apportionment for the state
and not subject TO the corruption prac.
ticed in the present mode OF assessment
and yet fairly equable as between the
counties. 1t would not matter then how
counties made their assessments OF
whether the assessments were high OF
low provided the assessments were
equable and just as between individuals
and townships, and the adjustment Of
these would be entirely within the con.
troll Of the counties themselves. 4
Twenty five lodges OF the Knights Of