The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-02-21
TAX LEGISLATION ON DANGEROUS
GROUND

Friends of an improved tax code, ex-
tremists as we'll as moderates, must pro
coed carefully now or the special session
will adjourn without accomplishing any
thing. Friends of legislation of some kind
were found voting against each other on
the Wallace amendments in the house
yesterday. II they continue to oppose
each other the minority that is resolutely
opposed to all legislation may have it's
way.
The private and public. discussions Of
the tax commissions proposed code have
brought out the fact that the people are
not prepared to accept such drastic fea-
lures as that code comprises between
sections IS and 81 inclusive. Representa-
tive Wallace has struck the popular chord
| in his amendments which substitute the
|provisions of the present law for those
designated. These amendments were
adopted yesterday with some exceptions
and under them, OF course the primary
assessment of personal property is left
! in substantially the same condition as
under the existing law. The jacobson
l.
case of a refusal to list personal property
the assessor shall make an arbitrary es-
innate accompanied by notation of fail
| ure to make a sworn list. The county
auditor is required to increase such an
assessment SO per cent. This increase or
penalty may, however, be abated if the
property owner ult imately decides to
| -
this Jacobson amendment does not prac-
| tically restore. most Of the effect of the
drastic sections for which the Wallace
amendments were substituted.
| It appears that country members who,
at heart, favor the whole code presented
by the commission, will oppose the meas
ure as modified by the Wallace amend
ments, even to the outcome of no legis-
! lation whatever. They say that the effect
Of the modified code will be to let city
personal property escape and that coun-
try real estate will bear a corresponding
ly increased burden To some extent this
may prove to be the case, but as the
measure will undoubtedly secure some-
what larger assessments of city personal
property than at present, it is not likely
that the present balance between city and
country will be greatly disturbed. AS such
a change must take place within the linn
its of 2.83 mills, which is the entire gen.
eral levy, and will scarcely add tenth
Of mill to any farmers burden, if it
adds anything. there is little practical
reason for country opposition to the
measure. The country must remember
THAT pure Justice really requires that the
cities be relieved of some Of the burden of
state taxation, though. it is so light as
not to lead the cities to complain: strenu-
ous1y. Again, if farm lands are assessed
too low in the country and personal prop
erty too high, relatively, it must be re-
membered that city real estate is over
assessed as much as city personality is
| under assessed. A far as rural local tax
alton is concerned it may reasonably be
expected that an increase in real estate
assessment will be followed by a pro-
portionately lower rate Atsthe same time
such an increase in real estate assess
nent will work none of the special hard
ships that sweeping taxation Of all per-
sonal properly would work in the cities.