Omaha daily bee., 1902-05-02
RAISING Fl COUNTY ASSESSMENTS.

RAISING THE COUNTY ASSESSMENTS.
The proposition of Commissioner Os-
from to raise the assessment on all prop
erty listed above $1,000 by 10 per cent
for county and state taxation would in
the main be uGobjectionable providing
that the county tax levy is lowered cor
respondingly, 1t Is doubtful, however,
whether the county board would be
justified under the law to make a sweep
ing increase in the assessment of all
taxpayers whose property Is listed above
$1,000 while leaving the assessment of
all property listed below 5000 at the
valuation fixed by the assessors, or prop
erty owners.
The constitution Of Nebraska and the
revenue laws of this state do not con-
template any discrimination against or
Partially In favor of any class of tax
payers. If it is just to raise all property
assessed above $1,000 1t would be
equally just to raise all property as
sessed above $500, or $1,000, or $1,000,
or $1,000. AS a matter of fact few
homes Of wage workers are listed by
the assessor above 81, 900. This also ap-
plies to farms and farming lands. In
Douglas county the bulk of all taxation
falls upon the owners Of city property.
The owners of farms and farming lands
have no grounds for complaint. In fact,
taxes on farm lands in Douglas county
are less than those Of the adjoining
counties, Sarpy, Washington and Dodge.
The main question before the county
commissioners, acting as a board Of
equalization, is whether any class Of
property or individual taxpayer has
been favored to the detriment of other
taxpayers. The duty of a board Of
equalization is to equalize. II the ratio
of assessment to actual value is 40 per
cent, the assessment of all classes of
property, real inc personal, should be
at the same ratio. II 1t is 80 per cent,
or 20 per cent, the same rule must apply
In order to make the tax burden equal
for all.
A just ground of complaint In this re-
gard has heretofore been the rank par
LlullIl HhOhh W OhC NiuSS VI pAOPNAbS
owners and the failure of the board to
take into consideration the value of
franchises in the assessment OF cor
porate property under the pretext that
they did not know how to go about 1t
and could not agree on any plan by
which the value of the franchises could
be ascertained. From that ~perplexing
difficulty they have been relieved by the
supreme court. 1t would undoubtedly
be advantageous for the county assess
to actual value that has beer adopted
by the tax commissioner OF Omaha in
the assessment of city property. The
double standard of taxation has worked
injustice and is confusing when invest
ors make inquiries concerning the as
sessed valuation of property offered for
sale.
The assumption that a material in
crease in the county assessment would
correspondingly increase the amount of
county is not well grounded. If, for ex-
ample, the assessment OF Douglas
county property was uniformly at 40 per
cent, the State Board OF Equalization
would be in duty bound to lower the tax
levied against Douglas county to CORE
spond with the ratio of valuation be-
tween Douglas county and other cou
ties where valuations are lower. Should
the state board refuse TO recognize this
inequality the power OF the courts, could
be invoked to compel 1t to do so.
The only danger in adopting Commits.
sioner Ostrom's plan is that 1t would
foster extravaganza and wastefulness
in the management of the county's ar
fairs. An increase in the revenues from
taxation would put more money into ths
county treasury than Is actually needed
for an economic and efficient admins
tration and the tax eaters. pie biterl