The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1900-12-29
THE STATE AUDITOR on TAX LAW
REVISION.


REVISION.
The recommendation made by State
Auditor R. c. Dunn in his biennial report
for the two years ending July 81, 1SOo,
urging upon the Legislature the necessity
Of a revision of the tax laws of the state,
is one which will meet with the cordial
approval of every thoughtful citizen ard
Of every property The deplorable
conditions existing are well known and
patent to all who pay taxes. The con-
glomeration of legislative acts styled the
states tax laws are simply a mass of
incomprehensible contradictions which
are utilized by the tax-evader and the
tax-title shark to the detriment of every
honest taxpayer. The confusion arising
from the fragmentary laws and the in
Vulnerable amendments thereof, has
been worse COMPOUNDED by a multitude
of court decisions, many of which are
contradictory, with the result that it is
an absolute impossibility to secure any
thing like an equitable plan of taxation,
or to define a system upon which taxation
may he made equal upon all classes of
property.
In taxation matters the situation in
Minnesota is simply chaotic The state
and county officials charged with laying
and collecting taxes, when following one
set of laws and decisions governing their
acts and procedure frequently find them
selves confronted with other laws and
decisions diametricaly opposed to those
which they had followed, and the result
OF such confusion has been invariably to
the interest of the tax-shirker or tie
taX-titie shark. To such a pass have
these things arrived that the conscien-
tious official simply cannot perform the
duties imposed upon him by a score or
two of opposing legislative acts modi-
fed by a hundred or so of conflicting
court decisions
This, in a general way. is the situation
10 which the state auditor draws atten-
ton in his report. He makes a strenuous
recommendation to the state legislature
that the work of revising the tax laws
be taken up in determined and practi-
cal way. what is needed" he says,
sis complete new tax law from the
ground up. Tax evaders and tax-title
lawyers have no fault to find with our
existing revenue laws. but the people
who pay their taxes promptly and bear
the entire burden of mainta:n ming the pub
lie schools, the township city, county
and state governments, are far from sat
isfied with the existing conditions per-
tanning TO matters Of taxation
The present tax laws have been tink-
cred and tinkered again until they are
simply mass of ill-ftting patches, and
leak like sieve. They will bear no more
patching, for there is no room for more
patches So says Mr.. Dunn, who of all
officials in the state is best qualified to
judge: and his Judgment is Endorsed
by every conscientious county auditor
end supported by every taxpayer pos
sessing sufficient intelligence and com
mon sense to pass upon the question.
Beyond recommending the creation Of
tax commission by the legislature to
frame an entirely new tax law which
Shall INCORPORATE the best features of
the best revenue laws Of every state in
the Union, the state auditor makes no
specific recommendation for the suggest
ed tax law revision. The form and de-
tails he very properly leaves to the
wise discretion of the proposed tax COM
mission, although it is reasonable to
suppose that he has some well digested
opinions on the subject
If the state legislature, with that in
finite wisdom which has heretofore been
its distinguishing Characteristic, viii
act upon this recommendation Of State
Auditor Dunn, it will cause such a re-
Yulsion Of public sentiment that in times
TO com@ the plain citizen will esteem it
truly an honor to be a member of that
body, aud the common, everyday tax
payer viii rise UP and call it blessed.
The strong, sound sense and wide ex-
perience Of the state auditor las indi-
Gated the course which the legislature
Should pursue and his attitude on tbs
question. has entitled him to The thanks
Of the people.