The Sauk Centre herald. (Sauk Centre, Stearns County, Minn.) 1886-current, 1897-04-29
A Timely Communication


Editor misunderstanding the deep
interest the HERALD has always taken
in matters pertaining to the methods
Employed by the assessors and the sew
eral equalizing boards in arriving at
the just value of property listed for
taxation, would call your attention
to an item in the St. Cloud Times of
recent date which 1 trust will receive
your consideration.
The Times says the assessors of the
several towns of Stearns count meet on
Saturday morning and agreed upon
the average assessible values of prop
erty. Under what law are they the
assessors) constituted a board of
equalization?- that is what such
fixing of values amount to. The as
SCISSOR under his oath is to assess prop
erty at it's true value in money. And
I can see no reason why he should
evoke any agreement as to the value
he shall put upon property. 1t seems
to me his duty is plain. Now let us
see what they did.
Horses, mules and asses. A one year
old listed at $40. B two years old S15
three years old and over s25, bicycles
$50, farm implements 80 per cent of va
lue, goods and merchandise IS per
cent, moneys 80 per cent credits IS per
cent and they wind up by considering
themselves a municipal corporation
for the exercise of police powers by
assessing dogs over 6 months, male
sl.OO, female $500. You will notice
they fix an arbitrary assessment upon
dogs, and the least valua BILE is assessed
the highest.
1t seems to me that the duty of an
assessor is to file his bond, take the
required oath, and then to assess his
immediate city or town at the proper
time in accordance with law and upon
his individual judgement, and not try
to exercise the functions of the county
board of equalization.
After the forty or more assessors of
Stearns county have placed the valu-
alton upon all property in their res
pective districts the city Or town board
of equalization should be composed of
men capable of equalizing the individ-
ual valuations, and then the county
board should equalize as between
towns, and the state board as between
counties and cities.
No board of equalization other than.
the local board should have authority
to change individual valuations.
There is no board of equalization so
competent to pass upon the values of
property of private individuals as the
local board. Whenever county or
state board assumes to raise or lower
a certain class or piece of property, it
assumes the duty of an assessor, and
without an assessors knowledge of the
true value as compared with the value
| of others in the same town or city.
This privilege the law may permit,
but if it does, such a law ought to be
repealed. 1t is to be regretted that our
legislation failed to pass simple and
compreh ,nsive tax lava law that
could and would have been observed.
The assessor and local board should
be the Judge of values in their respec-
tive districts; the county should equal
ize by towns, and the state board by
counties. No one interest should be
singled out, but whatever change is
made should be by fixed per cent,
embracing all the property within the
district so changed, thereby preserving
the relative values as returned by the
assessor, and primary equalizing
board, who in the very nature of
things is best qualified to ascertain
such relative values.
Yours, c. M. s.