The Mankato free press. [volume] (Mankato, Blue Earth County, Minn.) 1879-1924, 1900-11-16

event the yalues seem to be arbitrarily
fred by the assessor and Is al gener-
ally the case. at an amount far less
than the actual value of the property
assessed. Notwithstanding that it ia
the legal duty of the assessor to return
all property assessed at its true and
full value in money, not adopting a
lower or different standard of value
because the same is to serve as basis
OF taxation, nor as q criterion of value
the price for which the property would
sell at auction or at forced sale or in
the aggregate with all the property in
the district, but he shall value each
article or description of property
by itself, at such sum or price as the
and shall return under oath lists of
such property, subject to taxation.
setting forth the true and full value of
such property.
Now IL these laws could be enforced
there would be little difficulty in
volved in the questions of taxation en-
cept in the failure of the discovery of
Q certain portion of taxable property
but unfortunately it is common knowl-
ledge that these laws are not enforced
and that in fact the officials having
charge the levying, assessment and
collection OF taxes utterly disregard the
law as it is and have so long disre-
garded the letter and purpose Of the
law that it now seems impossible of
enforcement under the existing
system.
A few notifications of existing laws
would leave us with fairly correct pro-
visions for the enforcement Of taxation
ii the laws were recognized, but in
view of the fact that existing laws, so
long ignored and misapplied, are
difficult Of enforcement and are lack
ing OF that popular support which
should accompany the rigid enforce
ment of all laws, it seems that some
new methods of taxation might well
be devised affording clearer remedies
in the administration of tax affairs,
and more certain results in some of
the proceedings which naturally
follow.
The continuation of local operatives
in the use of assessors, is to some ex-
tent due perhaps to the ancient prac-
tice of employing tax gatherers, and
the present system is in part only
modification of that ancient system of
collecting taxes by agents. We rec
ognize, however, that any radical
change in existing laws or even in old
time methods, is always made with
considerable suspicion and lack of cor
dial support on the part of the people.
1t has been suggested from time to
time TO r several years past that our
system of imposing taxes and enforc-
ing payment thereof, and establishing
penalties for non payment should be
modified to the end and purpose that
more definite and certain results may
be obtained
One method, which upon careful in
vestigation appeals to our reason, is
the suggestion of the establishment of
court of taxation. Presumably each
county should maintain such court,
comprised perhaps of three members,
say one learned in the law, of suffi-
cient knowledge and experience to pre-
side over minor court; one skilled in
accounts and one prudent. man of
business Such court might require
the holding of monthly terms es-
pecially if its jurisdiction were en-
larged along certain lines, which
might be to the betterment of public
affairs.
Such a court should have the power
to order the assessment and imposing
of taxes, to summon witnesses and take
testimony, to require the delivery of
books and documents for examination,
to commit for contempt, to fix and
determine values of property and to re-
quire disclosures of property; to inn
pose taxes and to compel the payment
thereof, TO summon delinquents and
impose penalties and declare forfeit
ures, to forfeit lands and property for
delinquent taxes and to pass title by
such forfeiture.
Such court might well be given
concurrent jurisdiction to equalize tax
assessments, to make assessments
for special improvements and
award damages and benefits there
for
In enforcing such provision it would.
of course, become necessary for the
property owner to be required by law
to make and return to such court of
taxation full and true statements of
properly, both real and personal, to-
gether with the actual and true value
thereof.
Such a system would entirely do
away with the employment of assessors
and the great expense of maintaining
corps OF assessors could be applied in
keeping up such court, moreover, a
matter of determination of special
damages and benefits through local i'm
provements could be withdrawn from
the consideration of committees, such
as are employed in certain proceedings
of our city and village councils and
our board of county commissioners In
fact all matters affecting the applica-
ton of the system of taxation which
in their conclusion would have ten
dency to establish lien upon land and
effect the title thereof, might well be
placed in the hands of such special
court. BY this means the uncertain
ties of tax titles, so called, might be
remedied and such court might pass
title of forfeited lands in some such a
manner as the district court now has
power to quiet title to lands by action !;
and giving to such court of taxation
the power OF executing its process and
compelling the obedience to its man.
dates similar to the power lodged now
in the district courts under like circum-
stances would afford TO such court in
quisitorial means for disclosing con-
cealed property and compelling it to
respond to its equitable assessment
in imposing taxes for maintaining