The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10

property, we enter a field of Confusion
worse confounded." We learn from the
same source (Report, p. 194) that the as
sessed valuation of personal property in
the state was for the years given as fol-
lows:
1865 NEUTRALITY-SUSPICIOUS.. II 1875, 900
1910 AZ, ~, goo
1880 ...................... 62!zo,ooo
1880 3d. lie, OOO
lSoo 9zooo,eoo
The population of the state, as shown by
the decennial census reports, was as fol-
lows: (Leg. Man. 1901
1851 ......................... ~ O2S
1oU 4oS, 40
loso owl
lSSo l'Sol go a
19uU ACKNOWLEDGEMENTS. Iiol 394
Our population in 1875 was safely to be
placed at 900.
1t thus appears that while the popula-
tion Of the state had increased from that
figure in 1875 to 1,755,344 in 1900, or 165
per cent, the wealth of the state in per-
sonal property, as shown by the assess
ment books, had increased during the
same period only $47, SAC, 900, or a little
over 100 per cent.
Justice in taxation can never be even
appropriated as long as assessments are
so ineficiently performed. There is but
one safe rule for the guidance of the as
SCISSOR and that is the one which the con-
stitutiOn has prescribed.
GENERALLY.
In order to secure an enforcement OF
the constitutional rule, the Commission S
bill begins with the assessor. He is re-
CURED to actually see and value the prop
| erty to be assessed. He must go upon
every tract of land and report as to Its
condition. He must require every tax
payer to list his personal property and u
! given ample authority to enforce obeda-
| ence. The taxpayer will find it most
| difficult either to avoid listing or to ef-
| feet concealment The bill provides the
machinery for and contemplates the
vigorous prosecution of neglectful assess
| ing officers and contumacious taxpayers.
The assessor can call to his aid the
| county supervisor of assessment, the
! county attorney or the tax commission.
! Moreover, his work is to be scrutin1zed
! by an officer enjoined by the bill to be
| vigilant. The supervising officer is him
| self to he subject to the supervision OF the
| tax commission, which in turn will be SUB
ordinate in many respects to the state
beard Of review. Assessments are to have
| immediate publicity when completed and
prior to the meetings Of boards OF re-
view.
| In place Of each township assessor
adopting a standard of valuation for his
| own district, both the county supervisor
| of assessment and the tax commission will
! see to it that his valuations conform to
! the requirements OF law.
| The bill thus seeks to guard against the
! mistakes, prejudices, 1nefficiency or dis
honesty of assessing officers. 1t creates
! the closest relationship. a sort of inter-
dependence between officials, so that the
opportunity for improper assessments
| however arising, will be reduced to the
| minimum.
| yrbo 1owa IF other states have heen
| critically read and their best provisions
| have, so far as possible under our consti-
tuition, been adopted and incorporated in
the bill.
LISTING PERSONAL PROPERTY.
Custom, lax methods and defective pro-
| visions of law have resulted in great d.
! versity among taxpayers in the listing Of
! their property for taxation. Many of the
| lists filed are unverifed, a few verified
| with the mental reservation that the
falsehood is justiflable, while, in other
instances, no listing whatever Is made as
the taxpayer prefers to be the victim OF
injustice rather than to consciously COM
NIT pergery. 1t necessarily results, from
so deplorable condition of affairs, that the
listing of property is not performed In ac-
cordance with just and proper rules and
regulations.
The initial step in the taxation of per-
sonal property is the requirement that al
the owners thereof whose property is liza.
BILE to assessment shall list the same
upon appropriate blanks and that the lists
40 made shall be duly verified. The com.
missions bill nroyides that the assesso,
| shall call upon each taxpayer and furnish
i him with nroper blanks for the listing OF
/ his nronertv. and thereupon the taxpayer
must make full and correct description
/ of an the property owned by him on the
i first day of April and Of all such propert,
/ held or controlled by him as executor
! trustee or in any other fiduciary. capacity
| He will be required, for the guidance Of
the assessor, to affix to each item of prop.
erty what he deems the true cast value
! thereof. The form of personal property
list set forth in the bill provides much
more detailed classification Of property
than the one provided in the existing law
This was deemed necessary as a guide
both as to the taxpayer and the assessor
in the listing of property.
i Whenever person refuses or neglects
to list his property or to take or sub.
4 scribe to the required oath, or fails tc
/ fully list his property, 1t is made the duty
of the assessor to summon such person
before the proper court for the purpose
Of examination touching his assessment.