Omaha daily bee., 1898-12-18

now become In many respects wholly I'M
suited TO the purpose for which they were
originally enacted. These, like many other
provisions OF this act, contain a number OF
explicit instructions which can neither be
complied with literally nor can the assessor
legally perform his duties without at least
attempting to carry out the instructions
which they contain. Since the adoption Of
this section of the statute many amend
ments have been made to other laws, which
In themselves had no direct bearing upon
the question OF taxation. but which in q
good many instances operated to affect
the provisions OF the revenue act, and I
might suggest in this connection that this is
one OF the greatest errors into which the
legislature is likely to fall. Amendments
are offered and passed which in them
selves, when considered Independently OF
every other provision in the statute. seem
to be directly to the purpose for which
they were designed, but no consideration Is
given as to the effect that these amend
ments may have upon some amend
ments OF the statute entirely re-
mote to that under consideration at
the time Of their adoption, consequently it
happens as 1t has done in this case that
a. III INV "a W haNC ar
affected a portion of the revenue law. An
illustration Of how this operates is suggested
in the provision which requires that per-
sonal property may be listed in the county.
precinct, township. city or village where
the owner resides. A literal construction
OF this section would make 1t possible for a
merchant who owns a 500. 900 stock Of
goods in the city OF Omaha and resides in
the city Of South Omaha to return for
assessment his entire stock at the place
OF residence, thus depriving the
city Of Omaha Of the tax which should
rightfully be paid in return for the fire and
police protection and other privileges which
the city guarantees to that stock Of goods.
This operates on q similar basis in q smaller
way In the rural districts Of the state with
reference to school districts, In which bonds
have been issued. A resident of an adjoin-
ing district may W valuable personal
property in a school district in which he
does not reside. He makes his return under
this statute for an his personal property
at his residence, and by that means the
school district in which the property Is
actually located gets no tax on this prop
erty. admit that this may not work a
great injustice when the matter Of revenue
is considered as a whole in the state, but
1t Is certain that it at least affords an OPP
portunity for taxpayers to take advantage
of the public, by removing their residence
especially from large cities into adjoining
villages, for the express purpose OF evading
taxation.
Blank Form Is Obsolete.
The blank form prescribed in the statute
upon which personal property is intended
to be returned for taxation has long since
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six different items are enumerated in this
blank. with the intention that this number
comprises the entire Fist Of all taxable per-
sonal property. 1t is quite likely that in
the mind Of the author OF the act this was
the case, but even If this were true at the
present time, the use of this blank involves
an unnecessary amount Of additional labor,
all of which the public must pay for, and
from which 1t obtains no benefit whatever.
In the state Of Missouri this class Of prop
erty Is an listed and returned upon a blank
which apparently serves the purpose fairly
well under seven different heads, and my
judgment Is that even in their case the
classification might be confined to not more
than four different divisions. In Colorado
the return for personal property has been
condensed equally as much as in Missouri.
In Pennsylvania personal property is listed
under ten different heads, and in each Of
these cases l am satisfied that the return
is fully as satisfactory, II not more so, tina
that obtained under the explicit provisions
Of the statute in Nebraska. Further
more the blank in use in this state
contemplates a return for an assessment
upon property which cannot properly be
listed and assessed as personal property. and
to this extent should certainly be changed.
This section, like many others in this act
and also In other sections Of the statute, Is
drawn in such a manner that it does not
state its meaning clearly and consequently
the assessor oftentimes fails to obtain the
very information that ia desired through
his inability to determine what the statute
means. My judgment is that a much more
satisfactory result will be obtained in this
respect II the details designed to be covered
by this section were left to be promulgated
in the instructions which should accom-
pany the revenue act for the guidance Of the
assessor.
suggestions for the New Law.
would urge upon the legislature the wis
dom Of making our revenue laws as clear
and concise as possible, and at the same
time as brief as will permit OF a clear
understanding of their intention. In addi-
tion to this / would suggest the adoption
Of q system which has been put in practice
In several states, and notably In California,
Of providing for a code Of instructions or
rules to be prepared by the state board, or
other competent authority, and sent out for
the guidance and direction not only of the
assessors but Of all other officers who are
In any manner charged with the duties re-
lating to the making OF assessments. BY
this means these rules and regulations may
be changed from year to year to meet
changed conditions, whereas specific and
mandatory directions contained in the
statute, are not subject to any modification
whatever on account Of any new condition
which may and often does arise. Another
very important condition which may be
taken advantage Of by means Of this sys-
tenn, Is that the construction placed upon
various sections of the law by the courts
may be incorporated into these rules from
time to time, thus giving the assessor and
the officials charged with Its execution i'm
mediate benefit Of the decisions Of the high
est courts. Oftentimes the Intention of an
official may be unquestionably of the highest
order, but through the lack of a proper
understanding of the real intention Of the
law under which he operates he fails to
accomplish the purpose for which he was
elected. This applies to no position with
as much force as to that OF the office OF
assessor, and much benefit would, in my
judgment. acrue to the public generally by