The L'Anse sentinel. (L'Anse, L.S., Mich.) 18??-current, 1901-01-12

GIVE THEM TO
THE PUBLIC.
Proposition to Publish Assess
ment Rolls in News
papers.
TAX COMMISSION FAvORs 1T
A Chapter From the Boards
Forthcoming Annual
Report.
TAX COMMISSION FAvORs 1T

Lansing dispatch, is inclined to
favor the proposition to publish as
sessment rolls in the newspapers
after they have been completed and
before the board of review passes
on them, the purpose being to ad-
wise the public of the amounts as.
sessed against each taxpayer for
real and personal property. The
very fact that such publication is to
be made, it is urged, would cause
supervisors to be more painstaking,
as well as tending to induce proper
ty owners to make no concealment
of their property.
The tax commission is said to
esteem of Very great Importance
the provision of the new law per-
hitting the taxation Of property
which has escaped from the rolls at
any time it may be discovered, as,
II people understand that an escape
from taxation, if detected within
five years thereafter, will subject
them to the payment of the unpaid
tax and penalties, they will be very
careful about their statements TO
assessors. This law, it is said, will
prove of much greater force than all
the criminal laws that can be
enacted.
Tax Commissioner Campbell in
his report says that no opportunity
has been afforded to test the pro-
vision of the law referred to- 1t is
claimed by some that it is not suffi-
GENTLY ample to meet all emergencies
and it is suggested that the legisla-
ture provide procedure for making
it more effective.
A great deal OF personal property
escapes after assessment and before
the tax has become a lien on the
property. Logs belong to this class
of property. The land from which
the logs are cut is often owned by
non residents. The logs are cut in
the winter and taken to the mills
during the spring, and it is very
difficult to locate them for assess
ment. The title to logs often
changes as they are converted into
lumber and shipped from place to
place, and this class Of property
may be said to have entirely escaped
S~xation in the past.
The most valuable part OF Michi-
er ce.ources," says Commission
the meappsSeN, has hardly known
10 the mas, q the word uniform
pared with other taxatlon as com
In the state. Not oniy Sle property
logs, ETC., escaped tasas s Timber
another annoyance commou 10 out
portion OF the state is that OF NJ. NY
sonal property being sold or dis
posed OF between the time OF assess
ment and the payment of the tax.
Under this head are enumerate,
stocks OF goods and other forms o
personal property. To provide
lien upon personal property from
the time it is assessed is said to be
most difficult problem, and it j,
doubtful if any state has yet enact
ed law providing complet,
remedy for this annoyance.
A chapter is devoted by Presiden'
Campbell to the practice OF cities il
exenpting factories from taxation
or in assessing them at very low
valuation. 1t is admitted thai
manufacturing is very essential tc
towns, but so, it is0declared, are
merchants and laboring men. All
kinds OF business and all classes oil
property are said to be essential to
the making and building OF a town,
and as q general proposition all
classes OF property commercially
and industrially employed, should
be put on the assessment rolls.
'Nor is 1t fair as between the towns
OF the state" says President Camp
bell, that one community should
through bribery, in which public
rights and duties are used for cor
ruption and compensation, be per-
mitted to work an Injustice to
another community. Several in
stances have been known during the
past year where one town has made
promises OF this character to the
manufacturing establishments Of
another town where they we're fair