The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1901-04-13
STUDIED TAX SYSTEMS
MINNESOTA,S NEWLY APPOINTED
COMMISSIONERS RETURN FROM
EASTERN TRIP
GATHERED VALUABLE FACTS
Much Progress HAS Been Made
In the East I'm Disclosing
Taxable Personal
Property.

H.. w. Gnit0S, William j. HAM ana
Gideon S. Ixes.s the three tax commits
sioners recently appointed by the iegi5-
lature. have returned from their trip to
the East aid are enthusiastic over the
work accomplished Mr.. Childs was seen
at MS nome last might and he spoke rela-
tive to the trip as follows:
The members! of the tax commission
visited ChieAgo;s indianapolis, Lansing,
columbus, Albany, Boston and Phila-
dephia, and, we We're impressed with the
TACT that the taxation of personal
property is everywhere in most uns
satisfactory state In only one state was
satisfaction with existing laws expressed
and that exception was in the safe of
Indiana. In that state a tax commission
has existed for several years and. we
We're led to believe that it's work had re.
suited In the most su /cssful efforts at
the taxation of personal property accom-
pllShed in any OF the states visited.
Their success may be largely attributed
to the thoroughness with which the as
sessment of personal property Is effected.
Michigan has made great advances IN
the past few years and has by a most
thorough enforcement of law, brought
hundreds of millions of dollars of per-
sonal property to light. and subjected it
to taxation. That state has tax com
mission upon which has been conferred
great powers in the matter of searching
FOR evidences of personal property.
IMPROVEMENT IN CHICAGO.
I'm Chicago revolution in the matter
of the taxation of personal property has
been effected during the past two or
three years. A body known a board
of review exists there, which has large
powers in the matter of the investigation
of matters of taxation and has accom-
plished surprising results. For instance.
inf Nv be> hat or
the board that q few years since a GER
tain tax payer of Chicago was paying
tax of S128 year. He paid the asses
scr $1,000 a year III order to be permitted
to pay that tax. Since the board OF re-
view was created he is now paying $1,000
year taxes, and pays it cheerfully be-
cause he feels that other taxpayers are
paying their just proportion.
Another citizen was paying a tax
upon ar assessment of about $4,000 a
year His agent called upon the boar1
and within fifteen minutes it was ar
ranged that thettaX payer should be as
sessed upwards of S5,e00,00e Many other
instances were given us as illustrative
Of the work of the board of review in
that city.
cit was Conceded in Albany that the
subject of texation in New York is most
unsatisfactory and that not less than 3
per cent of the personal property in that
state was on the tax lists A tax com
mission exists there and is accomplishing
8 great deal, although 1t is. greatly ham
pered by want of power. Senator Raines,
OF that state, has introduced bill pro-
viding for a tax of 1-5 of l per cent on
all negotiable Instruments, and that such
instrum ents shall not be enforceable
against debtors unless such tax has been
paid. It is estimated that the enforce
ment of such a law would result in f1f-
teen millions. of revenue to the state.
Massachusetts,, is securing the taxation
of only low percentage of the personal
property Of the state. Many of the laws
enforced in Massachusetts are ancient
The executive officers Of the state have
long sought to secure a more effici, Mt
system, but the great influence of the
| wealthy classes of the state has success
fully foiled them in nearly all of their
attempts to reform. They are more sue
cessful in Massachusetts, under existing
laws than they would be if the state
were not so limited in area.
In Pennsylvania all merchants, jobbers
! and manufacturers are wholly exempt
from taxation as to their stock in trade
They raise large revenues from fran
chises and corporations, and are not linn
tied by such constitutional provisions as
exist in the constitution of this state,
so that they have greater freedom than
we in providing for exemptions and in
selecting the subjects Of taxation. The
tax commission in Philadelphia complain
ed of it's want of power, and was depend
ent almost wholly upon the industry of
assessing officers in Subjecting personal
property to taxation. In Pennsylvania
as well as in Massachusetts, the law pre-
scribes a penalty of so per cent in ali
cases where taxpayer fails to list his
property. We were given few Instance
illustrative of the method pursued by the
assessors in reaching the proper assess
ment of persons by guess work. Two
men were each assessed 81, coo COO. Both
paid their tax and the penalty of so Ler
| cent without complaint. The following
| year the assessment of each was doubled
and each paid his tax and penalty as be-
| fore. This course was pursued for sew
| eraI years, until at last one of them had
| been assessed at 900. He COM
planned of this saying that mis- property
was not worth more than 100000 and
| his property was thereafter assessed at
! SO, 100000 The tother made no complaint
until his assessment had reached $15,C0),-
T! COO. These cases simply Illustrate the
| course which is pursued where the as
| sessment officers have no means of as
pertaining sthe value of the property of
| the taxpayer"
The commissioners will establish offices
| in the state house next week and give
| thorough study to the material gather
ed on the trip East.