The Guthrie daily leader. [volume] (Guthrie, Okla.) 1893-1996, 1895-12-10
EQUALIZATION BOARD ~ NOT re.
sPONsInLE

| EQUALIZATION BOARD Is NOT RE.
sPoNsIBLE
There seems to be very general
Misunderstanding as TO the action OF
the territorial board Of equalization in
equslizing the assessment Of 1895, and
it is believed by many who have not
investigated the matter that they are
responsible for the high taxes this
year
The fact is the action OF the terri
torial board had nothing whatever TO
DO with the amount of taxes TO be
raised and neither increased nor di-
minished the taxes necessary to run
the several counties
To make this plain IL is only neces-
sary to recall the statutory procedure
The territorial board met on the third
Monday in Jane and equalized the as
sessment of the several counties See
page 215 Session Laws The assess
ment as equalized was certified by the
territorial board TO the several coun-
ties
At the regular meeting in July of
each year the board OF county com
missioners shall prepare an itemized
statement of the necessary expenses Of
the county during the ensuing year.
See page 2i7 Session Laws. After this
estimate is made in dollars and cents,
not in per cent, the per cent. of tax
necessary TO be levied is ascertained
by adding to this estimate one-tlird
TO allow for the 25 per cent of delin-
quent taxes provided for by law and
then taking su-u a per cent as will
produce this sum.
Now it is manifest to any school boy
that the amount Of taxable property
does affect the rate OF tax but has
nothing whatever TO do with the act
ual amount of tax in dollars and cents
to be collected from the taxpayers.
The several boards of county com.
missioners are distinctly required by
law TO first make an estimate of the
amount OF money needed and then
from that and the amount of taxable
property determine the rate.
1t would scarcely seem necessary TO
state that the county commissioners
are not required TO levy the maximum
tax permitted by law but only such "A
rate of tax as will produce revenue
sufficient TO pay the expenses of the
county, and this rate can only be as
certained after the assessment as
equalized by the territorial board has
beeu certified to the several counties
How then can the territorial board
In any manner be responsible for the
alleged exorbitant taxes Of several
countiesP 1t must be apparent to any
citizen capable OF understanding a
problem In arithmetic, and very sim
pie one at that, that the rate of tax
grows out OF aud is determined by the
amount OF the estimate required by
law to be made by the county com
missioners
1t has been often stated that the ter
ritorial board raised the assessment in
all the counties This is untrue. One
county was taken as standard and
all others were raised or lowered to
correspond with the standard.
The total territorial tax only
amounts to four and one-half mills on
the dollar including tax for colleges,
so it will be seen that all above that
amount levied in any county must be
for local purposes
1t does seem little strange in view
of the foregoing facts that the action
OF the territorial equalization board
should be characterized as excessive,
unjust and erroneous II gentlemen
do not like the members Of the board
they no doubt have the right to say q.
but let them be frank and not seek
such flimsy preteXts and so distort the
truth that IL it were held up even be-
fore a mirror of the madman Hamlet
II would not be able TO recognize one
single lineamept Of its former self.
Ia old Egypt IL was darkness that
was so dense that it could be cut, but