The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1902-01-11
MINNESOTA'S N[W
TAX LAW COMPLETED
Commission Reports Voluminous
Document Making Radical
Changes in, Existing Sys-
tenn of Assessment and
Collection of Taxes.

The report of the tax commission ere
ated by the last legislature for the pur-
pose of preparing a tax code was filed
with Gov. Van SAINT yesterday. The
commission is composed of G. S. lives,
w. j. Hahn, and H w. Childs. The
members received their commission April
IL, 1901, and have been in almost daily
session since that tine. The commits
sion was called upon to coGify the exist
ing tax laws, and to provide for "A COM
plete system for the just and equitable
taxation of all forms of property, both
tangible and intangible
In performance of it's duties the COM
mission visited other states for the pur-
pose of studying tax laws and also many
counties in the state of Minnesota. 1t
also addressed a circular letter to every
county auditor, county attorney and dis
trlct judge in the state, calling for an
expression Of views upon the general
subject of taxation, and particularly
upon the many features of the present
system, The result of the labors of the
commission is embodied in a report Of
$4,000 words, filed yesterday with the
governor, and also a code large enough
to fill good sized law book, which was
filed at the same time.
Taxation of Personal Property.
Iii it's report discussing the code offered
II commission says that after careful
consideration it is firmly of TIE onin.
ion that the carly abandonment o" tno
present policy Of taxing c~edi+S would
bn wise, as the revenue dari 5eI there
from is and Will reTain, tos incOn8idera.
Die to cOunterJa4ance the ilj>stice anH
lnmol ality incidenr to suc,1 meas',ies.
in View of the constitution, cannot be
exempted Minnesota would t4ke d
prCuC step forward by wholly abrogat-
ing a tax 11 credits and adopting a 2 O.
SressiVe income tax" says the ;OlalEis-
with the exception of the classes oe
IRON rty eyprt IS exempted b1 t COR
sti;uf'On, ali property. real and pp, ,sGnal,
tar g'ble and intT nElhle, is 10 bc taXid
by. z uniform rule; and thus male to cen
tribute to the public revenue"
he commission recommends That the
p!osent exemption # P1UU DE changed 10
System of Assessment.
The commission ms sought to mini ylixe
the evils arising nj Ter the present Sys-
ter Of assess nant by making certain ad-
diUCnal requirements of assessors; re-
curing assessors to view property as
sessed requiring every taxDayer to list
his property under oath; providing for q
county supervisor of assessments and a
state tax commission; requiring exhaust
i've reports from certain corporations and
requiring that all property subject to tax
Stion shall be assessed according to it's
true value in mOreY. This latter mandate
the commission says, has heretofore been
Observance. "JUstice in taxation can
never be even approXimated as long as
asses ssnlents are so ineficiently perform
ed
IN order to secure an enforcement Of
the constitutional rule the assessor is
REQUIRED to go upon every tract of land
and to actually see and value every piece
OF property; he shall call upon each tax
payer and furnish him with blanks for
the listing of his property, which list must
include what the owner deems the true
cash value thereof. Persons refusing CT
Eegiecting to list property shall be
broU ght into court and examined touch
ing their assessment. The bill aims at the
enforcement of a verified listing by every
taxpayer in the state.
THE effect of full listing at full value
of all the personal property in the state
subject to taxation would result in Two
things: 1t would relieve the overbur-
dened, and press more heavily upon the
underburdened. Tt would. in short, equal
II distribute the burden"
It is declared to be the purpose of the
bill to vastly increase the volume of as
sessed personal property. Undoubtedly
tho small taxpayer, whether the owner
of farm or town property is now paying
more than his just proportion of taxes.
It is the larger estates consisting in a
great measure of personal property,