The Cape Girardeau Democrat. (Cape Girardeau, Mo.) 1876-1909, 1895-02-02

L ulAldl Ntlt dNNtNHCO at -G-VN- - "a
of S2.57 per acre. The lands of Knox were as
SeSsed 80 per cent. higher than those of Put
nam. The state board added 40 per cent. TO
the Putnam assessment, thereby raising the
lands there 10 1914 per acre. But even that is
Is per cent. below the value OF Knox. Was not
that increase proper:
In the southeast. l might refer to the coun-
ties of Perry and Mississippi. The Perry
county assessor valued the lands Of his county
at S5.7l, while those of Mississippi were valued
at I35-a difference Of sI.36 per acre. The
board added 10 per cent. to the valuation in
Mississippi county. thereby raising her lands
to Si.7S per acre. which still leaves them nearly
81 per acre under those OF Perry. Was not that
increase proper:
These examples, covering every section Of
the state. are given that the house may COM
prehend the character Of the work performed
by the board and have some insight into the
effort made to eGectuate equality in taxable
valuations. In order to arrive at the most
equitable valuations possible, the board first
divided the counties into five groups. In group
A it placed those counties whose valuation ex-
ceeded $40 per acre: in group b. those counties
valued between IS and $40: in groupC, counties
valued between S. and s.: in group d, cOun-
ties valued between 81 and S.; in group L,
counties valued under l. Every effort was
made to place each county in its proper group
and TO run the EraGUatiOnS along Il Just and
equitable scale. While. in doing this. the val
uatiOns in several counties were lowered, the
ultimate effect was a total increase Of about
81, lO0,OO0.
| am entirely confident that the work Of the
board in this behalf, when thoroughly under
stood, will receive the approval of all i~ntelli-
gent, fair-miuded and rignt-thinking people.
No doubt some mistakes have been made, but
these the board will correct as speedily as pos
Sible after they are made to appear. l do not
believe that the good people of any county Of
the state would desire to consent to Shi. their
just proportion of the public burden upOI their
neIghbOrs in other counties. If any SET of men
could obtain their own consent to such a
course, they ought not, in all fairness to 9TH
erS, to be permitted to have their way. Mis-
sOurianS are a gallant and ~high-minded peO-
pie. They have a right to insist upon equality,
to demand what is fair, and should be satisfied
with nothing less. There may be some. but l
am confident they are very few. who would
seek to escape a just obligations by imposing
it upon their Eeighbors through subterfuge or
deception.
RAILROAD ASSESSMENTS.
During the last two years very little has
been added to the aSSeSSable railroad mileage
of the state. In 1881 only about 50 miles of
road. subject TO assessment under the law,
were added. In the year 1888 the railroad prop
critics of the state were assessed at $6i.i13.0OO,
which was a large increase over the assess
meat for the previous year. In 1884 railroad
properties assessed by the state board were
valued at 500 .365.OJO. which was an increase of
Si.sg3, OOj over the assessment of 1898. 1t should
be borne in mind that there is also a vast
amount Of railroad property. both real and
personal. particularly ut terminal points,
which is not assessed by tine state board, but
which, under the law. Is assessed by local au-
thOrity. This property, however. is always in
cluded as a part OF the assets of the corpora
tiOnS in the reports made to the railroad COM
mIsSiOner> by the corporate officials.
Irefer to this fact so that it may be seen that
the railroad corporations pay taxes upon a
large amount Of property used in connection
with their business other than that assessed
by the state board of equalization. In ASSESS
ing railroad property the state board endeav-
ored TO ascertain as nearly as possible the ac-
tual value OF the property of each corporation.
4 docket was prepared and certain corpora
tinnS were assigned and set down for hearing
on given days The various county and rail-
road officials Interested were notified of the as
ignment made. both by letters mailed to
them and by advertisement printed in the
metropolitan and local papers. and all persons
interested. or capable of impaTtiug Informal
tion of value. were urgently invited to appear
before the board to make such statements. or
To give such information as they might deem
important to be considered.
The board has had no wish to make war upon
railroads, nor to show them any favOrS. Under
the law. for the purposes of taxation. railroads
are simply properties owned by American citi-
zenS: and every consideration of right. justice
and law demands that they be treated exactly
as other property is treated. If they are as
SeSSed too low in comparison with other prop
erty. the valuations should be increased: and
for like reason. if they are assessed relatively
too high. the valuations should be lowered. Nc
property should be either increased or de-
creased arbitrarily or without good reason.
The courts would not. and ought not to, permit
such a thing to be done, even if m
particularly if it should result in a gross and
llilt lllNiudllNg u bNntNnlAitAA= iIt b4AN
proper thing to do is to do right. and to treat
all interests with the utmost fairness.
The state board has labored aSSiduOuSly to
ascertain as nearly as practicable the actual
value of the different railroad properties, and
to assess them substantially as Othar property
is assessed. During the last two years the
valuation Of the railroad properties of Mis-
souri,. without any material additions to the
aSSeSSabie mileage, have been increased about
S6.500.OO. The increases made in 1891 on many
of the lines traverSing the state were very
large in the aggregate, and in some instances
it was strongly protested that the increases
we're eXorbitant and excessive. The super
structure of the Chicago. Santa Fe & Califor-
mia was increased $1,000 per mile for more than
20 miles the Spserstructure of the Frisco was
Increased $500 per l.ile: that of the Iron
Mountain, $1,000 per mile: that of the Ozark di-
vision of the Kansas City, Fort Scott e. Mem
phiS. Sl,CO) per mile. and so on.
Like increases were made in 1898. For eX-
ample, the main line Of the Wabash was in
creased SIS 0. and the Santa Fe $1,000 per
mile. These increases were made as the OUT
growth OF a patient and careful inquiry. with
ut least two principal objects in view. viz:
First. to cqualiZe the assessments of railroad
property as between the roads themselves:
and, secondly. to equaliZe the valuation of rail-
road property with that of other properties.
The work necessary to accomplish these re-
suits involves the consideration Of u vas.
amount of intricate details. 1t is accompanied
by many difficulties. and its intelligent prose-
cution requires the most thoughtful attention
and the greatest possible care.
COMPARATIVE ~LUATIONS
The board does not believe that railroads are
assessed at their full value. According to the
proof submitted to the board, however. ii WIS
made reasonably clear that most of their equip
ment or roiling-StOck is assessed at SUMS close
ly approximating its full value. But the suDer-
structures, buildings, etc, belonging to these
corporations are not assessed at fuII value.
Neither are the lands of the farmer or store
houses of the merchants assessed at full value.
a literal compliance " tn the assessment law
would require the assessment of all property
at its actual money value: but before that cal4
be safely done there should be seine material
alterations or amendments to the revenue laws.
The board has sought to place the valuation
of railroad pOrperty fully as high. relatively.
as that placed upon other property: and in the
light of all the facts gathered from all sources
by the board. it has every reason to believe
that the result has been attained. Many citi-
ZenS ana county officials from the different Sec
tons Of the state came before the board, and
from their statements it was made to appear
that lands taken as a whole are assessed at
about one-third their actual value. After care
full inquiry into the v9lce of each separate
road. the board assessed the property thereof
at what ii considered even 4 higher per cent. OF
the true value than that imposed upon real eS-
tate. As an example l call attention to the
Chicago & Alton. assessed at S11 $50. and to the
Missouri & Pacific. assessed ut SlS.Sll per
mile: and l submit that those valuations rep
resent as great a per cent of the full value Of
those roads as the per cent. assessed upon the
value of other property.
=
In conclusion. I desire to say that the in
timation contained in th9 resolution adopted
by the house that the state had Disseminated
against farm property and in favor of railroads
in making and equaliZing assessments. is IN
authorized by the facts. The increase
rualn nv tho hoard nn F1rfr rpnar