The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1897-03-19
A DRAG-NET TAXATION
STATE COMMISSIONERS WANT As
SCISSORS TO EXERCISE MORE CARE.
NonforfeitabIe Life Insurance Policies
and Building and Loan Stock
Must Go on the List.

ne state Board or Tax commissioners
yesterday issued printed instructions to the
township assessors who will meet with the
county assessor in the various counties to-
morrow to study the Instructions. The
state board goes carefully into the subject
Of the taxing of building and loan securi-
ties in accordance with the new law. 1t
also instructs the assessors TO return the
number and value of paid-up life insurance
policies and of nonforfeitable and partly
paid-up policies. A law was introduced in
the last session axing these policies, but
after passing the House it got lost in the
final crush in the Senate. The members of
the state board. however. believe that the
general terms of the law providing for the
taxing of credits will cover these policies.
Without doubt a test case will be made of
the ability of the State to tax them. The
Instructions are as follows:
THE law makes il the duty of the State
Board or Tax Commissioners to see that
ali assessments OF property in this State
are made according TO law. and that all
revenue ofncers comply with the law in
making such assessments, and that all vio-
lations thereof be punished
In accordance with this provision, we
desire to make some suggestions and TO
call your attention to some of the impor-
tant duties which the law imposes upon
you as taxing officers. and if possible TO
hDAR III h11(eSAtS VI 81
Intelligent and resolute enforcement OF the
statutes governing taxation.
Aside from certain property that is spe-
claily exempted by statutory provisions,
the law, in a broad sense. requires every
dollars worth of property within the
boundaries of the State to be placed upon
the dunlicate at it's trre Gosh value as de-
fined in Section SO of the tax law, and all
citizens are expected to bear their just por-
ton of the public burden on this basis.
Taxing officers are clothed with ample
authority under the law to enforce its pro-
Visions IN all cases, and to such impartial
enforcement you should bend every energy.
There are many and varied methods
through which certain individuals and cor
porations seek to evade taxation. Con-
cealment and differentiation are most fire.
quent, and taxing officials should give es-
pecial attention TO the tax dodgers. Tax
lodging should be made odious, and TO
search such persons out and bring them TO
DOCK and punish them is an important duty
OF taxing officers.
County assessors. in their Instructions
to township assessors and their deputies,
should call special attention to the law and
the oath prescribed. requiring them TO view
all property, that they may intelligently
a common practice for assessors to stop in
offices. stores or shops and assess large
numbers or taxpayers whom. they have not
personally seen, and know little or nothing
or the true value of the property they are
assessing. This practice is not only wrong,
but 1t Is in direct violation of the oath the
assessor takes when he makes his return,
that the valuation fixed by him is made
from personal observation and inspection
or the property
instructions should be clear and direct
on this matter. SO that the ex parte man
ner of making personal assessments, here
tofore practiced by some assessors, shall
cease.
I'm the personal schedule to be made out
by the taxpayers this year the running or
partly paid stock in building, loan and saw
ings associations must be returned under
the head of personal property credits and
from which deductions for Indebtedness can
be made.
"All other building, loan and savings as
ISOLATION stock, such as 'paid-up.' prepaid
and other forms of cash obligations issued
by such associations must be listed under
the head of personal property chattels.'
and from which no deductions can be made.
Taxpayers are also required TO give the
number OF paid-up life insurance policies
and their surrender value, and also nom
forfeitable and partly paid-up life insur-
ance policies and their value, TO be also
listed under the head of personal property
credits and from which deductions for in
debtedness can be made.
County assessors. through whose terri
tory oil and gas pipe lines pass. should
agree as nearly as possible upon a uniform
valuation for assessment, either by the foot
or mile for such lines, on the different sizes
More care should be given to the as
sessment of merchandise. stocks of goods.
rsculturai taxpayer has often Just cause
Tor complaint on account OF the unreasona-
bly, low valuation placed on such property.
lie Ou1lly dSScSs-BI SIlOulO Inike CdTGIul
comparisons between the present and last
years personal lists as soon as they are
returned by the township assessor, and
where marked discrepancies are shown in
vestigate each case. County assessors
should give such careful and thorough in
structions as to insure the same classes of
property in the several townships practi-
cally the same valuation.
Additional improvements should also be
carefully looked after and property listed.
1T Is the duty of the county assessor TO
examine the mortgage record and see that
the holders of mortgages are properly
taxed, and where they find mortgages in
favor of taxpayers of other counties they
should Immediately certify them to the
county assessor of such county.
THE use of bona fide Indebtedness blanks
in many counties added largely TO the du-
plicates last year. Taxpayers that are will
ing to aid taxing officers by giving the in
formation asked for I'm these blanks should
be given the opportunity. Where they re-
fuse to disclose names of persons to whom
they claim to be indebted the county board
of review can summon them for examina-
ton. The county board of review can also
require any bank officer TO testify as to
the correctness of the return of any indi-
vidual as to the amount of money on de-
post on the first day of April.
In conclusion. we again urge that the
largely with you. The burden OF taxation
should be borne by all classes and interests
alike. We believe that our tax laws will
this result If faithfully admin
istered. Your motto should be absolute inn
partiality in making assessments, and the
true cash value of all property your only
guide"