The advocate., 1895-01-09

Of others 10 the future.
It has been customary, but whether required
by the constitution Is for you to determine,
for the legislature to fix, not merely the
amount, but the rate OF the state tax levy, ex.
cept for the maintenance Of the University.
Az this action precedes the new assessment, {,
the legislature must, OF course, base its rate
upon the assessment rolls Of the preceding
year, and each year the gross amount required
OF each county has to be determined By the
state board Of equalization and certified 20 by
county clerks so that each county clerk may
determine the rate for his county and put it
upon the tax rolls.
The state treasurer recommends that the
legislature shall merely ix the aggregate
amount to be raised by taxation for state pur-
poses, leaving the rate to be determined each
year by the state board Of equalization upon
the assessment for that year The rate instead
Of the amount could be certified TO By the
county clerks and put upon the tax rolls at
once, This appears to be a sensible, business.
like suggestion. Again, the actual receipts
may often fall short OF the levy Oacause OF the
law permitting counties to claim credit for
double and erroneous assessments. The law
should be so changed that the states revenue
shall promptly be paid, and paid In full, leaV-
ing the counties to bear the consequences OF
their own errors of assessment and TO carry
their own delinquent lists. Then the state
levy would produce the exact amount neces.
sary to cover the states requirements, and no
county could shlrk it' burdens and cast them
upon others by allowing delinquencie5 to &C.
cumuiate year by year and be forgotten. Let
the states taxes be paid In full at all events.
Inability to meet obligations promptly Is q
much more serious matter to the state than to
o county.
In this connection your attention Is called
to the request OF the regents OF the university
that o fixed rate OF three fourthS OF one mill
be levied annually for university purposes so
that the am lunt will grow with the wealth Of
the state and with the requirements OF the In
stitutlon. Should the legislature require the
assessment OF property at its actual value, or
rather compel 1t. for 1t Is already required, OF
course the proposed university rate would be
too high.
Property should be assessed at its actual
val 10. IL Is said that were any county TO
comply with the law, the remaining counties
would throw upon these the burden OF state
taxation. The Legislature should, therefore.
make the compliance safe for counties dis.
posed to be honest. This must be done by
giving the owners OF property strong selfish
motive for returning Ii at its actual value.
SuDDOs4 1t should be provided that In any
kind OF legal controversy over any kind OF
property. as for the collection OF Insurance, or
other obligations, the valu alton put upon 1t
on the assessment roll for the year to which
the controversy related should, as against the
owner or custodian at that time and pur-
ehasers since, be conclusive as to its actual
! value; every property owner would be eager
to have 1t properly assessed. Very soon, prop
erty Improperly assessed, would prove TO he
un ialeable at a fair price, and cupldity would
learn a lesson for the future. Suppose that IL
should be provided that no action OF any
kind not even q criminal prosecution, should
be maintained without production OF q certi-
fed copy OF the assessment list showing that
the property had been listed for taxation as
Of the preceding March, or proof that on the
1st OF March the property was no where within
the state and had not been removed there
from to evade taxation; every owner OF prop
erty would be eager to have all his property
listed And such provision would be just
No man should be given the protection OF
courts and OF the police who dishonesty
evades payment OF his reasonable share Of the
expense OF maintaining them.
To avoid publicity as to private affairs
which would arise from the filing by banks
with the county clerk OF list OF obligations
held, every bank might be required to send to
the bank commissioner a list Of all obligations
held by IL on the lst day OF March, with an e.
innate Of the actual cash value OF each Obli-
CATION; and require it to return only the az.
gregate OF these estimated values to the asses
sor without given details: iC might also be
provided, that no action should be had upon
any ObligatiOn, or renewal OF any, held by
bank or banker on the preceding lst day OF
March without the production of the certif
cate Of the bank commissioner that such obll-
cation was duly listed at the value stated. and
that no judgment should he rendered for
more than the estimated value, IL such estl.
mate was not bona ute.
These are but hints OF general plan which
might be worked out and which would re.
verse existing conditions and make property
owners eager to be taxed, instead OF eager tc
escape taxation. Those laws are always best
executed which give q strong motive for
obedience In the ar5t instance instead OF rely
ing pom the fear Of only possible punish.
ment
FEES AND SALARIES.
The fee.grabbing OF local officers, and esne.
cially OF the justices OF the peace and the
officers OF the courts, has reached such pro-
portions that tho who practice it maintain
lobby to prevent legislation reducing fees or
substituting salaries for them. Something
must be done to stop the growing evil II can
not much longer be endured. rapidly.de-
veloping public sentimen demands that all
officers shall be paid fixed salaries reasonable