The Mankato free press. [volume] (Mankato, Blue Earth County, Minn.) 1879-1924, 1900-11-16
DISCUSSED TAXATION.
Social Science Club Talks About
Tax Methods.
w. L. Comstock Reads An Interesting
Paper and Makes Some
Suggestions.


club last evening was most interest
ing nature w. L. Comstock read a
paper on "The Revelation of the Tax
Expert, and the discussion of tar
matters and methods which followed
was an interesting one Mr.. Com
stock did not enter into the work OF
the tax expert to any extent. consider
ing that closed matter, but took the
result of that work as basis for his
remarks in considering our tax methods
and how the evils thereof may be re-
medied. In part he said:
In the first place, all theories of di-
rect taxation imply that property
should be assessed or taxed upon It's
full value and it Is unquestionably the
intention of the law to make all tax
assessments upon the full value and
true value of the property disclosed
for taxation. but the errors and
evils of the administration of
our system of taxation have
developed a practice of assessing
values at varying range of from %
per cent to 81 Der cent of the actual
value of the property assessed. No
doubt, the great incentive to the prac-
tice which has furnished this result,
is the rivalry Of different sections of
the state to avoid a proportionate
contribution to the taxes levied for
the purposes Of the state administration
1t is unquestionably true. that by the
imposition of taxes upon incomes and
earnings of corporations and indi-
viduals upon basis fairly compare
tive with that of other states and in
view of the sound financial conditions
of the state of Minnesota, that the
levying of direct taxes for purposes of
state administration may very soon be
dispensed with and that thereafter the
purpose of direct taxation will be
necessarily applied to local needs alone.
When this result is obtained there will
then exist no reason whatever, either
fair or unfair, why all property sub
ject to direct assessment for taxation
purposes should not be appraised and
listed at its full and true value as
contemplated by law. The results OF
such change would certainly be fav-
orable to any community for numerous
LIST. The amount of assessed valu-
alton would be very largely increased
to the great financial credit of the
community
ID The rate of taxation would be
proportionately reduced with a like
effect and
Sd. The disclosure of the true value
of all property would afford sounder
basis for the determination of assessed
valuation and would lead more GER
tainly to the distribution of taxation
with a greater certainty of fairness
and equality under the law. By vir-
tue of such practice all property dis
closed for taxation would bear its just.
proportionate and equal part of the
burdens of local government.
The administration and enforcement
of the existing laws, according to their
intent wonld bring about this result,
but in no instance, in the matter of
taxation, are the laws strictly enforced
according 10 their meaning.
The statutes of Minnesota provide that
all real property subject to taxation
should be listed and assessed every
even numbered year with reference to
its value ON the first day of May. pre-
ceding the assessment; and that all
personal property shall be assessed an
nually with reference to its value on
the first day of May of each year 1t can
not be argued that this contemplates
other than the determination of the
full, fair and true value of the pro-
perty, and yet, there is hardly piece
of property subjected to taxation
which Is ever assessed at its true value,
and it seems impossible under the pre-
sent system of determining values and
making assessments, to procure the
listing of the property for purposes OF
taxation at its actual value.
One weakness of our present system
is the broad latitude allowed assessors
under the law, leaving to such officials
q wider range of discretion and a
greater authority in performing the
duties of the Office than is generally al
lowed to public officers in the admin
istration of our affairs. For example,
property owners need not return lists
under oath unless required by the as
SCISSOR, and he may waive the require
ment in most instances, and it would
seem advisable to require every pro-
perty owner to list his entire taxable
property at its fair and true value,
verified by his oath, making conceal
ment of any property or the omission
of any taxable property from such list.
an act of perjury and punishable as
such under the law.
The law now practically imposes this
duty upon the assessor (See sec 1924
Et. seq. General Statutes of Mime
sofa, 1891 and in most instances
values are determined in that manner
and are only guess work at the best.
True. the assessor has power to com
pei the property owner to answer I'M
der oath and make full discovery OF
all his property. hnt in the end in any