The Red Cloud chief., 1897-01-15
RcxanMe LAWS.

should be taken ~ the reglslature pro-
yiding for a better method OF levying
and collecting the revenues necessary for
the proper conduct OF the governmental
AFFAIRS OF the state. The imperfections
and laxity Of the provisions OF the pres
ent law for levying and collecting taxes
OF meet current expenditures. and the
still greater laxity In enforcing these I'M
perfect provisions Of law. have brought
us face to face with a condition Of AFFAIRS
that renders Il impossible to conduct the
business Of the state without much en-
barra ssment, needless sacrifices and ever
increasing foated indebtedness. Any
wise financial policy requires. In my opin.
ion, the collection OF revenues sufficient
to promptly meet expenditures necessary
TO be made In the conduct OF the states
business. Any other plan ultimately works
Increased hardships and renders Excess
sive the expenses OF state government. be-
cause OF the uncertainty respecting the
satisfaction OF the obligations created.
The very fact that property Is assessed
Mt so much less than Its true value, rem
ders II very probable that great Inc
quality exist sin distributing the burdens
OF taxation. The man Of moderate means
Is doubtless assessed for much nearer the
true value OF his property than the indi-
viduel having large property interests.
and, while the approximate percentage
Of the assessed valuation, as compared
with the actual valuation OF property. Is
but little less than one-eighth, II In more
| than probable that the axpayer with
small means and whose property Is easily
! ascertained. pays much nearer one-third
| of It's value, while other large property
interests escape with an assessed valua-
ton at nearer one-tenth or one-twelfth
Of the actual value.
II appears to me there are two prin-
c,pai objects to be secured In obtain
ing public revenues In support Of govern.
ment. The first In that property of every
description, except that which IL espe-
cially exempted by law. shall be subject
to the Same burden Of taxation according
to Its value. and this rule should be In
voked with absolute uniformity. and
with ample provisions to prevent any
assessable property from escaping tax
alton. Second. these burdens should only
exist to the extent necessary to support
tho government administration with hon.
esty and rigid economy. When these two
objects have been accomplished. In what
ever name II may be deemed best. there
is no just reason for complaint upon the
part OF any.
our law provides that personal prop
erty shall be assessed Mt Its fair cash
value. and real estate. other than lease
hold estates. at It's fair value. estimated
at the price II would bring at a voluntary
sale one-third cash and bal
ance secured by mortgage upon the prop
erty." This. as every one knows. Is not
done. but on the contrary. the less value
placed on the property for assessment
purposes by the officer having in charge
this branch Of business. seems to
render him much more popular han II
he had performed his full duty and as
sessed the property as the law provides.
Just how far this state Of affairs can be
remedled and what provisions. II any.
should be made looking towards a more
stringent enforcement Of the law as now
existing or a revision thereof. II for you
to determine. II property be assessed At
too low a valuation. the rate Of the tax
levy Is co~rrespondingiy increased. The
system of low valuation and high levtes
creates an erroneous impression In the
minds Of many regarding the property
values and the seemingly heavy burdens
Of taxation In the state.
FAIR ASSESSMENT.
An assessment upon property at Its fair
valuation would render tax levies ex-
ceedingly small. az we'll as give less op-
%portunity for differentiation. because Of
the more fixed n certain standard OBJ
tanning. the n and only question being.
whether the property has been assessed
at q fair value. II II doubtless true that
q constant and continued decrease in as
sessment values has been caused In order
that one community or county might not
be compelled to contribute more than its
Just proportion to the states revenues.
Thus a constant struggle is continually
sc%. to vaius thsir 'p property Usv
a. low or lower than the valuations
placed by any others. II II also quite
apparent that the low assessment of prop
erty IL some protection to the people in
order to prevent extravag ance In the con-
duct of the business OF disbursing tho
public revenues. With a low assessment
and limits as to the rate of the levy, the
people have some protection against
wanton extravaganza by those who are
charged with the duties Of managing the
peoples business In different capacities.
where the disbursement OF revenues forms
an important part OF their duty. In inves-
tgating this subject. I nave secured a
great deal OF valuable information from
other states. which I will TAX pleasure
In placing at the disposal Of this body
or any committees which you may select
to consider this important subject.
EQUALIZATION.
l also, In this connection. desire to call
your attention to the provisions Of law
respecting the method Of levying and
equalizing the value Of property assessed
for the purpose OF raising revenues for
state expenditures. The law provides tina,
the governor. state auditor OF public
accounts and treasurer shall constitute
the state board Of equalization
and It shall be the duty OF said board "a
examine the various county assessments
) and to decide upon the rate Of the state
tax. the state school tax. the state sink
Ing fund tax. 70 be levied for the currenl
! year. together with any other genera
or special taxes required by Law to b.
levied and TO eQualise and make the lev,
! Of such taxes throughout the state; ou
such equalization shall be made by vary
. Ing the rate Of taxation on the differsn
counties In case the said board OF equal
xauon are satisfied that the scale Of valu
. alton has not been adjusted with reason
able uniformity by the different asses
, sors."
1t further provides that ''the rate OF tn
. general state tax shall b sufhcient I
realise the amount necessary to meet ~
preparations made by the legislature no
y exceeding s mills on tho dollar valuation
y The rate OF the state school tax shall no
y be less than one-haf mill. nor more tina
Y one and one-half mills on the dollar valu
alton; and the rate Of the state sinkin
: fund tax shall not be more than three
fourths OF q mill on the dollar valuatio
. In any county In the state" 1t will thu
= be observed that this board as . boar
, \ OF equalization shall ~equalise taxes b
! varying the rate OF taxation on the di
J. ferent counties In case inequalities AZ
y pear to exist In tho valuation OF propert