The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1898-03-16

other and. even in townships of the same
county great inequality has been found in
ton.
1T is the duty of the county assessors to
remedy these inequalities by agreeing upon
uniform valuations and administration of
the law, and to accomplish this desired re-
suit the county assessors have been called
to this meeting. that they may consult to-
gether and agree upon the valuation for as
sessment OF all personal property as defined
in Section 50 Of the law, and. after having
reached such an agreement, to impartially
enforce the agreement in every county in
the State If this is done l feel confident
that good will surely result, and the COM
personal property throughout the State will
cease. The county assessor is an important
factor in our tax law If he performs his
templated in the law, he will prove to be
of great service to his county. Intelligence,
integrity and industry are the requisites for
successful county assessor and unless he
possesses these qualifications a county will
be better off when the Office Is vacant.
The difficulty Of impressing upon town
carrying out the provisions of the tax law
in good faith. in letter and in spirit--not in
a perfunctory manner-I fully appreciate
IF just taxation is to be had the per-
sonal property scheduled for taxation must
be seem and, unless this is done, and the
voice OF the assessor has equal weight in
determining the value of the different ar
ticles and items of property the law be-
cones farce and equal taxation a myth
ne county assessor should make 1t an
unalterable rule that the person being as
sessed should be made to answer as to each
and every item on the schedule; and where
a negative answer is given. the word
none should be written opposite the item
so called. And that the oath should be
read by the assessor to each taxpayer when
the work of scheduling the property is fin
lshed, in an impressive manner, and not
largely omitted or rushed through in light
ana nlppant way There is no finer act of
citizenship than that of a citizen voluntar-
iiy surrendering a portion of his means to
the support of a good and just government.
Let our assessors in performing their high
ly honorable and responsible duties, do so
with dignity and firmness and with a full
sense OF their oath of office
1t IS the duty of the assessor to protect
cltlzenS VINO make honest returns of their
property by looking after tax dodgers. and
when such people are brought to book no
entertained by officials. Let a fair con-
struction of the law be applied in every
such case and, what the law says, that do.
strange ideas sometimes prevail in re-
gard to taxation which lead to evasions ON
the part or many property holders in making
tax returns. One Of these is that all taxes
are levied by the government, and that
IN making returns deception is justifable
IN order. as far as possible, to escape taxa
Ton. Some people, in making their tax
iistS, seem to act under the delusion that
the officials elected by the people to dis
charge public duties will be the benefi-
made. These officials have no personal in
terest greater than other citizens in the
taxes collected.
1.-THE duty OF officials is not to tax one
man more than another, but to see that all
are taxed at true value, and thus reduce
the system. Including real and personal
be accomplished, tax levies would be largely
diminished. But, whether diminished or
not, the people would be satisfied that no
one PAD a cent more or less for support
OF government.
Another of these prevailing ideas is that
tax oaths are not of much consequence.
WI mt def nyrI &I4AfxR -fr~l%
Dor Of a penny, and would be quick to pay
a debt, have little conscientious scruple in
regard to tax returns. 1t is considered
resort TO every possible method to secure
that end. 1t should be plainly understood
that this is robbery, not of the government
for it cannot be robbed in that respect
tnasmuch as it provides no money except
that which is obtained from taxpayers. but
ally as much so, as If the person making
the false returns should put his hand into
his neighbor's pocket and extract the money
therefrom. When this fact is realized it
may be expected that citizens in making
returns, will put higher moral considera-
ton upon, the business and tax burdens
Will then be equaliZed and lightened
'It is safe to say that not over two-thirds
or the personal property in the State, which
is by law subject to taxation, is returned
The man who makes a fair and honest re-
turn, therefore, and conscientiously swears
to 1T, pays more than his proportion of the
tax, while those who choose to dodge as
they have opportunity to do, shirk their
fair share Of the burden, thus putting it
upon their neighbors
This is a question Of morals and the
sooner it is looked at In that light the bet
ter. This IS the only solution of the mat
ter . and when the consciencess of the peo7,
pie shall have been quickened so that all
shall make fair returns the tax levy can
be reduced.
eff all the chattel property in the State
was returned, as required by law, the tax
levy would be materially diminished. This
would benefit the State in every respect
1t would enhance the value of real estate,
State, and bring out returns of chatteis
which are now withheld because of the
rates of taxation. We cannot expect full
and conscientious valuation and return by
every citizen owning property in the State
and 1T becomes your duty, gentlemen to
protect the honest taxpayer by conscien-
property shall be returned, when we shall
have larger tax duplicates and lower tax
levies. and then the conscientious citizen
erty"
Capt B. F. Williams. auditor of Wabash
county, delivered a few remarks, in which
he spoke Of the duties of assessors and IA
vored the taxation of building and loan
MR.. BUSKIRK's ADDRESS.
The last address of the day was made by
T. B. Buskirk, member of the State Tax
Board. He spoke, in part, as follows:
"A tax is contribution imposed by au-
thority of law on individuals, for the pur-
pose of raising revenues to meet the ex-
penses of our various forms of government
national, state, county and township, city
and town.
The question of taxation is an intricate
one.
1T is one that is difficult to master, even
by the ablest and best minds of the coun-
try.
1T is one upon which tax officials. law
yers and the courts are frequently at vari-
ance.
I'VE, of Indiana, claim to have the best
system of tax laws in the country, and
while this may be, and no dout is true
yet our laws are full of imperfections and
crudlties, and present many tangles and
are but tyroS in penetrating their laby-
rinths
These things being true, it is not to be
expected that within your limited tenure OF
Office you will, or can, master all its intri-
cacies, or become perfect in it's applica-
ton.
THE moss that can, or ought, TO be ex-
pected, is that each will do his very best to
attain that degree of proficiency that will
enable him to render the best service in his
power toward a faithful, honest and i'm
partial discharge Of the trust imposed in
him.
For myself. the more have investigated
the question of taxation, the more / have
studied our laws upon that subject, the
more 1 realize that / am but a novice in
Feeling and realizing this, | would much
prefer to sit, and listen and learn with
you, than to appear in the role of an in
Struct0r.
1.-THE office of county assessor is of vastly
greater Importance than one would be led
to believe by the restrictions imposed by
law, limiting the number of days for which
you may charge and receive pay.