The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1897-05-30


He says that this state ought rot 70 CON-
fess that il Is power,ess to enforce It's laws
except by grouping the innocent and guilty
together and Furnishing the whole" II the
New York taxation Law avoids this II -
moro than can Be accomplished BY the law
a. most states.
But apart from the moral aspect o. the
question the governor says that legally
the discrimination In rates Of taxation
which It would establish would Be- stu
more obnoxious. There is.'' ae says. no
reason why one mans dollar should pay
more than another man's.' and that any
theory of taxation which does not include
equality. the basis Of all our institutions,
Is not only unjust. but dangerous. and II
such . tax as this could be imposed any
other might be-
On any theory Of exemption there must
be an inequality Of taxation Suppose that
there are fifteen hundred people IN town.
Of whom one thousand own property to
the amount Of 500 each. and Ave hundred
Of whom own property to the value OF $i.oco
each. If the property Of the one thousand
Is exempt does 1t not necessarily throw
much greater burden upon the unexempt
portion Of the property OF the iye hum
dred than II all the fifteen hundred had 70
pay on all property alike?
The state OF Washington. on what would
seem theoretically to be . sound PROPOSE
ton. requires a taxation to the extent OF
the full cash value: but as > matter OF fact
1t is found in practice to be unwise. It has
been abandoned in most Of the Eastern
states, and so far back as 1887 Governor
Thayer Of Nebraska, In his message to the
legislature, gave some excellent reasons
for . change in the basis Of assessment
He would have all taxable property. real
and personal, appraised at its full. fair.
actual value; but that the levy should be
made ON one-third or one-fourth OF its ap-
praised value. II, he said. there Is reason
to believe that the owner is coneealing any
property to evade taxation. make it obliga-
tory on the assessor to put him under oath.
with the pain and penalties Of perjury at
tached. by this plan." he said. the prop
erty Of all will be treated alike, which Is
one Of the high duties Of government.
People are placed in false position by
being compelled to make a hazardous
guess under the present system. know
ing that they will be called upon to pay
tax to the full value. II the levy is only to
the extent Of one-third or one-fourth there
would be less temptation to put the mini
mum value on property.
The idea. crudely stated by Governor
Thayer. has this year been adopted by the
state Of Iowa in its revised revenue code.
An attempt is to be made TO overcome the
inequalities in the assessment and taxation
Of property by providing that all property
subject to taxation shall be appraised ard
listed by the assessor at its actual cash
value, but the tax levy shall be uniformly
on fifty per cent. Of the appraisement. In
its favor 1t Is said that under the former
system the owners Of personal property.
and especially the owners Of bonds. mort
cages. securities, stocks and money. made
little or no returns to the assessor on the
plea that they would be taxed on the full
value. while real estate Is taxed only at
one-third or one-fourth Of its actual value.
With q uniform reduction Of so per cent.
from the listed value. this excuse would
not longer serve.
Unfair to the community as evasions OF
taxation are, the American citizen rebels
against the idea OF being put under oath
by the assessor as an indication OF disbe-
lief in returns. II the oath Is to be admin
istered at all It must be administered uni
formly and even then we doubt very much
IL the law making a. false oath perjury In
such cases could ever be enforced. Even
without that provision the Iowa law pre-
sents some good suggestions, which might
be worth considering by the Chamber OF
Commerce.