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

III. w. Childe, William J. Hahn and
Gideon s, Ives, the three tax commits
sioners recently appointed by the legis-
lature, have returned from their trip to
the East and are enthusiastic over the
work accomplished. Mr.. Childs was seen
at his home last night and he spoke rela-
tive to the trip as follows
ne members of the tax commission
visited Chicago, Indianapolis, Lansing,
Columbus Albany, Boston and Phila-
delphia.' and we were impressed with the
fact that the taxation of personal
property is everywhere in a most un>
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
were led to believe that it's work had re,
suited in the most su lessful efforts at
the taxation of personal property accom-
pllShed In any OF the states visited.
Thelr 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 most
thorough enforcement Of law, brought
hundreds of millions of dollars of per-
sonal property to light, and subjected 1t
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 as a board
of review exists there, which has large
powers in the matter of the investigation
of matters of taxation and has accom-
piished surprising results. For instance,
We We're informed by the chairman of
the board that a few years since a GER
tain tax payer of Chicago was paying
tax of $12S year. He paid the asses
sor 2,G00 a year in order to be permitted
to pay that tax. Since the board of re-
view was created he is now paying $4,000
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 an assessment of about $600e0 a
year. His agent called upon the board
and within fifteen minutes it was ar
ranged that the tax payer should be as
sessed UPWARDS of S., 0O00Oe. Many other
instances Were given US as illustrative
Of the work. of the board of review in
that cityIs. gel
ct wasS conceded in Albany that the
subject Of taxation in New York is most
unsatisfactory and that not less than
per cent of the personal property in that
mission exists there and is accomplishing
great deal, although it is greatly ham
pered by want of power. Senator Raines,
Of that state has introduced a bill pro-
viding for a tszS. of 10 Of l per cent on
all negotiable iFERruments, and that such
instruments s. shall not be enforceable
against debtors unless such tax has been
paid. 1t is estimated that the enforce
ment of suchsa law would result in f1f-
teen millions Of revenue to the state.
Massachusetts, is securing the taxation
of only. a 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 eff1cfcnt
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
|
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 all
cases where a taxpayer fails to list his
property. We were given a few instances
illustrative of the method pursued by the
; assessors in reaching the proper assess
nent of persons by guess work Two
men were each assessed s., G00G00. Both
paid their tax and the penalty of so Ter
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
cral years, until at last one Of them had
been assessed at $10,G00,00O. He COM
planned of this, saying that mis- property
was not worth more than 5000 600, and
his property was thereafter assessed at
50, COO, 0G0. The other made no complaint
until his assessment had reached $15, co.,
000 These cases simply illustrate the
course which is pursued where the as
sessH1ent officers have no means of as
certaining the 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.