The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1895-07-04
UNEQUAL TAXATION.
inequalities That should he Correct-
ed by State Equalization Board.

To the Editor of the Indianapolis Journal:
Now that the State Board OF Equalza-
ton will soon be i'm session to equalize the
real-estate valuations among the counties
TO be the basis of State taxation for four
years 10 come. IL is proper TO call atteR-
ton 10 some glaring inequalities that had
their origin<in the early settlement OF the
country. These great inequalities may have
been started-for they have long existed
by causes affecting values in an early day
which do not now exist. But some of the
assessment valuations continue on the
same low level from which they started.
To illustrate this, have taken Parke
and Daviess counties. having nearly the
same area and population. and being now
about equally favored ~ situation with re-
lation to the world about them: yet the
land In Parke county is. and long has been.
valued for taxation more than double that
OF Daviess county. and thereby compelling
Parke to pay more than double the State
tax paid by Daviess county on land.
Daviess county had, in 1880 270,733 acres and
Parke 2S1, sl4 acres. Daviess county had
1914 and Parke county had 14,s acres per
capita, showing a more dense population
for Daviess than for Parke. and popula-
ton generally gives increased value 10
land. But for tax valuation on land
Daviess had $i2S.5o and Parke 500 per
capita. These valuations are made by the
real estate appraisers i'm the two counties.
The State boards have never seen fit to
bring them much nearer together Is there
good reason for this difference in tax
valuation! body OF land that produces
just as n much UGH. OF the staple products as
other. Let us look at this.
In 1850. according TO the report OF the
indiana Bureau OF Statistics, Daviess coun-
~ mad horsesfor 80 % acres IN the coun-
ty. and Parke one for every 42lh acres:
Daviess had a mule 10 every 223 acres and
Parke one to every 22s acres; Dsviess had
sneep Tor every IL acres, and Parke ono
Tor every 10 1-3 acres; Daviess had hog
Tor every 10 l-s acres. and Parke one for
every w12 acres; Daviess had one OF the
one for every p i-S acres: Dayiess had =
ton or timothy hay for every $50 acres and
h haTke s one Tor every "a 20 acres: Dayiess
the land In the county,, and Parke Ia
bushels: DAVIES had 3l bushels of wheat
Daviess had 1-3 OF q bushel of oats per
acre. and Parke 1-3 bushel per acre. Now.
TO compare the productive power OF the
horses and mules at $40 per head. sheen
S24 per head. hogs $ per head and cat
tie at SIS per head. timothy hay at 81 per
81 Ger bushel and oats at 30 cents per b,,sh
ell These values. though they may not be
tne true value or that year. will serve Just
as well to compare the two counties as II
they were the actual values. At these
rates an average acre in the two Counties
VIII snow as follows:
Davies County,
One horse at $40. divided by 50 % acres,
the number to each horse. is Is cents per
acre. One mule, at $40 divided by '223
acres, gives Is cents per acre. One sheep
at sos. divided by IL acres. gives 4 cents
per acre. One hog at s.. divided by IS 1-3
&C acres: gives 81 cents per acre--Qne covG-at
Sh. divided by % i-3 acres gives so cef7ss
per acre. One ton of timothy hay. divided
by 3e4 acres, gives Is cents per acre.
Three and one-haif bushels OF corn were
raised per acre for all the acres i'm the
county. which, at 80 cents per bushel,
bushels of wheat per acre. at 81 per bush
81. gives $3.50 per acre. and one-third OF a
bushel OF oats per acre, at 30 cents per
tushel, gives 10 cents per acre.
-Parke County,
One horse at $40, divided by 421k acres OF
land there being that many acres TO each
horse IL. Parke county,, will give 90 cents
per acre. One mule at $40, divided by 228
acres, yes IL cents per acre. One sheep at
go fiviied by 10 1-3 acres. gives Is cents
per acre One hog at s.. divided by 10lz
acres, gives 40 cents per acre. One COW
(or steer. averaging old and young.). at
per acre. Five and one-third bushels OF
corn per acre, at 80 cents per bushel, gives
316l per acre. Two and four-tenths BUSH
els per acre, at 81, gives $40 per acre One
third Of a bushel of oats per acre. at 80
cents per bushel, gives 10 cents per acre.
Restated I'm simple tabular form the
counties compare as follows: