The advocate., 1895-01-16

they believe that the effect Of the prohIbikorv
law has been TO lessen the evilS OF lntemper.
Anc0.
That the law "a but imperIectly enforced. IA
conceded by al. Law Is but O reflection oP
public sentiment, and the enforcement OF law
will depend upon the action OF the people. Ex-
perienoe has fully demonstrated chat tina an
forcement OF any law, in opposition to the pro-
nOunced sentiment Of the community, cannot
be long successfully accomplished. Whenever
the people In any community demand the en-
forCement OF q law, their voice will be heard" !"
Without the support Of public sentiment, the
effort Of the oflcers to enforce the law VIII not
be crowned with success. All laws ought
to be enforced for the open violation
OF any law Is demoraliEing 70 the
public conscience. It breeds disregard Cor
law, which 10 dangerous 20 any community.
In this country the law is supreme. II is thO
governing power; and disregard Of the law Is
disregard Of the government itself. A con-
tinuatlon OF the open violation OF any law can
only result In evil to the state. The duty OF
every oflcer is plain; the Legislature declares
what the law shall be- 1t is the duty Of che OK.
ecutive to obey and enforce 1t.
Assessment and Taxation.
There Is an almost universal expression Of
dissatisfaction with our present mode OF as
sessing property for taxation. That IL Is un-
equal and consequently unjust, no one familiar
with 1t would for o moment deny. It Is prob
ably one Of tho most difloult matters 10
provide for in our laws Our theory OF
taxation is that property shall pay the tax,
and the only safe rule to follow Is to
assess all property st It's actual cash value
without regard to its character or the use to
which 1t is applied To certain extent, how
ever, the revenue derived from property ought
to be taken as o basis upon which TO compute
It's value. II every piece OF property In the
state were assessed at its actual cash value
there would be absolute equality In the pay
ment OF taxes. But the same would be true II
ell the property In the state were assessed
at 10, 20 or 80 per cent. Of les real
value. The inequality arises, not from
the fact that the property Of the state
IA assessed too low, but because it Is
assessed unequally. When one piece OF prop
erty IL assessed at 10 per cent. OF what II Ia
really worth and another piece Is assessed at
its full value, and other property Is not as
sesSed at all great injustice Is done to some OF
the taxpayers; and yet that condition OF things
actually exists In our state to-day. Millions
Of dollars worth OF property escapes taxation
entirely as a result Of ignorance, ineflciency or
willful dishonesty on the part of assessors,
Other property Is assessed at from 10 per cent
TO 100 per cent Of It's actual value, according 10
bnD IuukAnBu5 OF Wnlul OF JuO hSSSSSOFs
There would be less danger OF this inequality
II an honest attempt were made by oil ASSESS
ors to place the true value on all property; but
before that could DO safely done the laws In
regard TO limitations on levies should be
changed. To make the assessment four or five
times what IL Is at present. allowing the limit
alton on the levy to remain where IL is, might
prove practical cOnhscation OF property In some
school districts, or counties even, After pa
tlent and careful examination OF the law, / ON
unable TO sec where 1t fails to provide for an
honest, impartial assessment. The fault seems
to be rather In the administration Of the law
than In the law itself II the proper
of1cers complied strictly with every pro-
vision OF the laws relating TO assess-
mont and taxation there would be little
cause for complaint. More severe penalties
might be attached for violations OF the law, but
that remedy would hardly accomplish the de-
sired results, for when an assessor makes his
return, with property assessed at from 10 TO -
per cent. Of its real value, and swears that ha
has TO the best Of his judgment given the true
value, he knows, and everybody else knows,
that he commits willful perjury. But how can
you prove that he has not used his best judR-
ment In deciding Values9
What, then, Is the remedyi In the hrBt
place, 1t Is impossible to get an equal, just VAL
uati0n Of property under our present system.
When you divide up this assessment OF prop
erty among large number Of men, you increase
In the same proportion the difficulties Of get
ting uniform valuation. It would be greas
step In the right direction II there were but one
assessor in each county, and he should be ap-
pointed for o term OF four years by the Judge Of
the district court In which that county Is lo-
Gated, the appointment to be approved BY the
county commissioners, who should also decide
the number Of deputies that he should have
and should also approve his selections
BY having the appointment Of the as
SCISSOR made by the judge and for period
Of four years, he is removed from the
temptation TO favor parties for their political