The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-02-07
The Minneapolis Journals circula-
ton for January, 1902, averaged
= 49,.
SOME GOOD RESULTS OF THE TAX
COMMISSIONS LABORS

There are eighteen titles in the code
reported by the tax commission. Almost
all the objections to the code bear on
Title which covers the question OF
assessment and, chiefly, on Part of that
title, the part that deals with the assess
ment of personal property. 1t is out of
the drastic and searching methods here
outlined for ferreting out every scrap of
personal property that the objections of
the grain interests, the ship owning inter-
ests, the savings banks, certain corpor-
atoms that are not public service corpora
lions and others have arisen. 1t is to
this section that amendments will be
chiefly directed by the legislature. Out
side Of this title the chief objection to the
code is to the eighth parag graph of Section
2 of Title /, the paragraph that reduces
the personal property exemption to $25.
1t seems to have been assumed by many
persons that if this Title 3, this
bone of contention, is radically amended
there is not hing left in the code worth
adopting. Is that so? Suppose that code
Is so amended that it leaves the average
citizen in about the same position that he
is in now regarding his personal property,
whether it be diamonds or wheat. That
is the same as saying: Suppose we amend
this title so that the law may operate
about as it does at present, withdraw the
penalties and leave the assessor free to
use the same discretion in assessing prop
erty that custom authorizes him to do
under the existing LAWS there nothing
IN the other seventeen titles of the code
that is worth preserving?
When we come to Title 4, Corpora
lions, Companies and Associations" we
find something which is generally accept
able and probably would, if adopted, alone
Justify all the time and labor and expense
given to the proposed code. We refer
especially to those parts of this title that
deal with street railway companies. other
public service corporations, telegram.
telephone, express, sleeping car, freight
line and equipment companies. These
companies, especially those that use the
streets and highways in the prosecution of
business that. while serving the public
by the use of those streets, at the same
time makes the privilege contribute to
private gain, are utterly unlike the or
binary private business corporation. Thew
owe to the community special revenue
TOT the franchise which is the keystone of
tnelr business. 1t is recognized that I'M
der the existing law there is no effective
method OF getting at such corporations
1t Is believed that if the commands 40
above named were assessed in accordance
Win the provisions Of the proposed law q
large amount of property would he added
10 the assessment rolls. The adoption Of
INC eoninllsslons plan for taxing them
"oulo III itself be tax reform Of no mean
dimensions.
AS 10 the tax assessing machinery which
the commission proposes, why cannot most
or 1t be adopted to advantage? The ner-
1nanent state tax commission is a good
1dea, so is the state board of review in
place OF the present board Of eoua1;zo-
tlon Tor, rather, inequalization); so is
the permanent county assessor idea: so is
the county board of review, etc.
Inc creating of permanent tax COM
mission will keep the question and neces-
slty OF tax reform before the Deon1a and
act as stimulus to study Of the question
and effort toward reform.
The state board of review will make
LOT more equitable geographical dis
tribution of the burden of state taxes
Inc county board of review, will tend tn
make more just the distribution of the
burden of taxation within the county. and
the creation of the Office Of county as
SCISSOR will tend to make taxation more
orderly, more thorough, more careful.
In considering how much of the COM
MISSIONS work can be saved and how
much 1t has accomplished, the formula
ton of the constitutional amendments
and what may flow from their adoption
must not be forgotten.
What has been written here is said in
rather tentative way for the purpose Of
reminding the public that the cause of
tax reform is by no means lost if the
drastic administrative features of the
proposed law are eliminated.