The Saint Paul globe., 1900-12-26
Dunn ATTACKS TAX LAWS
STATE AUDITOR, IN HIS BIENNIAL
REPORT, ADVOCATES THEIR
PROMPT REVISION
HE WANTS A NEW BOARD
Evidence Supplied in Support OF His
Theories - Makes an Official
Recommendation to the
Legislature.

State Auditor Dunn has completed his
biennial report for the fiscal years ending
July 81. 1899, and July 81, 1850, of which
the advance sheets have been returned
from the printers.
Auditor Dunn states that there arc two
recommendations contained in the text
of his report to which he invites partIc-
ular attention of members of the legs
lature. one with regard to tax revision
and the other for a board of control ior
all the state institutions. OF the form r
he says:
Recent court decisions have em2ha-
sized the imperative necessity of COM
plete revision of the revenue laws OF our
state The question of revi Slg the tax
laws has been brought to the attention
of previous legislatures, but TO little Eur-
pose The time has now arrived Wh- n
ii is absolutely necessary for the legl-la-
tl1re to take prompt and decisive ae ION
toward securing better revenue laws. The
matter is of such vital Importance that
it will brook no longer delay. 1t requires
no extensive or elaborate argument u
convince an individual of ordinary in
+elligence that our present law is faulty
in the extreme It has been amended
until it is thing of patches and shreds,
and is no longer susceptible to amend
ment in an intelligent manner. 1t IS
impossible to erect solid, substantial
structure if the foundation is laid IN
sand. What is needed is a complete new
tax law from the ground up. Tax evad-
ers 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
maintaining the public schools, the town
ship, city, county and state governments
are far from satisfied with existing
conditions pertaining to matters OF tax
alton. Heretofore legislatures have been
too considerate of the interests Of the tax
evader and have come to his relief by
enacting laws that enable him to liqui-
date his taxes for q tithe of what he
Justly owed the state and its minor po-
litical subdivisions; and our courts have
also placed a liberal construction upon
the tax laws in the interest Of this class
Of people.
Under tie present conditions it is safe
10 assert that at least one-third of the
personal property of the state escapes
taxation altogether, and of the properly
listed and assessed a large share of it
probably Is per cent-also virtually es-
capes taxation, owing to our defective
revenue laws.
II would respectfully recommend and
earnestly urge the legislature to make
provision for the appointment of tax
law to present to the next session Of the
legislature. A liberal appropriation
should be made to defray the expenses Of
the commission The great Importance Of
the work demands the best talent avail
able, regardless of expense. The best
features of the best revenue laws of ev-
cry state in the Union should be incor-
porated in the draft of the law prepar-
ed by the commission Presuming that
the legislature will act favorably on the
recommendation and provide for the ap-
pointment of tax. commission, | will Of
fer still another suggestion in this con-
nection, which I believe would be heartily
approved by the people of the state: Let
it be understood that this legislature
conclude its labors and adjourn at the
expiration of sixty working days from
the connenc ncenent- of the session, with
the understanding that the governor VIII
call an extra session in 1902, to sit thirty
days and no longer and that no other
measure save the new tax law (and pos
sibly the law providing for a board of
controD should be considered at the eX-
ira session. The tax commission could
be required to report not later than Jam
l, 1902, which would give ample time
to prepare a bill as above suggested.
There would be no more expense for the
two sessions than for one regular Ses-
sion, the only additional item of eX-
pense would be the mileage of the mem
bers, and that item could be offset by
dispensing with the service of the COM
mittee clerks and supernumeraries at the
extra session.
''In my report to the legislature for the
two fiscal years ending July 81, 1898, l
recommended the appointment of leg1s-
latiVe- committee to investigate the ques-
ton of a change, from the present sys-
tenn of a board of managers for each
of the correctional and charitable institu-
tions Of the state, to a board of control
The legislature of 1929, without giving
the matter the attention it merited re-
fused or failed to appoint such commit
tee. Gentlemen of the thirty-sec-
ord legislature, with the possible
exception of tax revision, there will be
no measure of greater Importance
brought to your attention than the ques-
ton of the establishment of a board
Of control for the management of state
institutions, and beg of you to give the
subject your serious attention and most
careful consideration. Surely it is worth
while to investigate a system that has
saved the taxpayers Of our sister states
of Iowa and Wisconsin hundreds Of
thousands of dollarsi The matter of
earirg for the dependent, the unfortunate.
the afflicted and the criminal Classes
of our state in a humane and economical
d
deal of Importance, not only to the wards
Of the state, but to the taxpayers as web.
ut is the system I attack The system
is wrong. Would any good business man
consent to have his business carried On
by ten or dozen boards of managers
all acting Independently of each other
What would be thought Of business
man who owned a dozen stores in as
many towns of the state and who permit
ted the manager of each of these stores
TO purchase exclusively for the store un-
der his management? Would not com
mon prudence dictate the policy of hay
ing one buyer do all the purchasing for
the dozen stores? Is it not reasonable
to presume that one buyer, purchasing
in large quantities, could secure better
prices than any one Of dozen piece
meal buyers? Is it reasonable to pre-
sume that a board of five men. whose
time is fully occupied with their own
: private business, Will neglect their own