The Owosso times. (Owosso, Mich.) 1897-1926, 1900-04-27
TAX COMMISSIONERS FIGURES.

The Work Done by the Commission in
Determining the Percentage of Real
Estate Assessed-Showing of some of
the Counties-Tables for Shiawassee.
THE TIMES reproduces for the benefit of
its readers the following tables taken from
the document sent out a week ago by the
state tax commission to the various super
visors, county treasurers, and other officers
connected with the work of taxation and
assessment throughout the various counties
of the state.
The aim of the tax commission, 1t will be
seen at glance, is to show the average per-
centage of the real valuation, as placed
upon the property by the owner, which has
hitherto been placed on the rolls, that this
information may give supervisors and other
assessing officers some idea of how to 20 to
work to equalize their assessments, and to
serve as check on their work. The method
pursued by the commission, while far from
being absolutely accurate, as the commission
itself Is particular to call to the attention of
all, offers the only way by which any ap-
proclamation whatever could be made to the
ratio between the actual valuation and the
assessed valuation and is accurate enough
to be of great benefit In evening up the
valuation of property in the various counties
of the state. If this is done, as the indica-
tions are that 1t will be, one of the greatest
difficulties that have hitherto confronted
assessing officers everywhere will be elimi-
mated, for With the feeling general every
where that, while their own property is
raised In assessed valuation, 1t is not raised
to figure any higher than that of any
other part of the state, the greatest part of
the temptation to undervalue property will
be suddenly taken away, for 1t is undena-
bly, true that one of the principal causes of
this constant attempt to under assess has re-
suited from feeling that the matter was
one Of gross inequality in which the
only way Of securing even ordinary JUS
tice was to do as each believed every other
taxpayer and every other city or county as
SCISSOR was doing, make the assessment just
as low as board Of equalization would per-
NIT to remain. The result has been that 1t
has not been the idea of tax lodging alone
by any means which has been at the bottom
of the scramble to cut down assessments,
and to conceal personal property even, but
equally strong with this idea and perhaps
even In some cases more strong has been the
idea that 1t was only by just such methods
that the individual taxpayer could avoid be-
ing obliged to pay an unjust share and OBJ
tain what would be after all only justice.
But such system must at best be a very
hot bed of gross injustice, putting as 1t does
SO great premium on deception and the
beating down of the valuations, and while a
glance over the tables prepared by the
commission for the various counties does
not show as great comparative inequalities
everywhere rs might be suspected, 1t does
show Ell 'ukh to prove that some method OF
enforcing the law so that all property shall
be assessed on Its true valuation has been
sOrely needed in this state With assess
ments m ide on their true valuation every
where no persons or counties need have any
fear Of having an unjust share of the bur
dens of taxation thrust upon them, and
The TIMES believes that 1t is rather this
fear than the desire to escape paying the
same Just and equitable share that the
other taxpayers and counties pay which has
been the worst feature to overcome in the
securing of Just a assessment. The new
arrangement therefore while 1t Is expected
to greatly raise the assessed valuation has
nothing to do with the raising OF taxes and
will simply make the percentage of taxes t.
the valuation that mnch smaller. This |,
no wever, 10 part at lsas', what anyone car
see for himself from an examination of tn
tables and probably does not need further
comment here.
In connection with the figures for Sha-
wassee county, however 1t will be interest