Willmar tribune. [volume] (Willmar, Minn.) 1895-1931, 1902-01-15
WEDNESDAY, JANUARY Is, 1902

WEDNESDAY, JANUARY Is, 1902.
the TAX COMMISSIONS REPORT.
The tax commission, composed of
Messrs. H. w. Childs, w. J. Hahn
and G. S. Ives, has finished its labOrs
and reported to the governor. They
have formulated a complete tax code
to take the place of the present patch
work system of taxation. The code is
too vo:uminous to give in full, but the
following synopsis from the St. Paul
Globe gives the most important parts
of it:
"Creates permanent tax commits
sion OF three members; abolishes state
board of equalization; substitutes
state board of review, consisting of
the governor, auditor, secretary of
state, attorney general and the three
lax commissioners; creates county
SUPERVISOR of assessments, elected by
the people, and subordinate to the
state tax commissions; removes appli.
cation of statute of limitations from
taxes due; adds ommitted taxes of cur.
rent year to those Of subsequent years;
With interest; gives all tax officers and
boards drastic powers of investigation;
real estate TO be assessed every four
years: reduces exemption on personal
property from 500 to S25; requires as
SCISSORS to view property they assess;
equires all property to be assessed at
its true value; requires county audi
tors to make up a printed list of all
assessments in the county and mai:
them to each taxpayer; requires ex
haustive reports from all public SER
vice corporations; leaves the gross
earnings on railways Intact; changes
the time OF listing property from May
| to April l; makes taxes due Jan. Is;
nakes real estate taxes delinquent
Jure l; makes personal property de-.
lirquent March l, and a lien on the
>wner's real property if not paid;
provides that at delinquent tax sales
property shall be sold to whoever bids
5he amount charged against it, at the
lowest rate of interest; proposes an
amendment to the constitution remov-
ing the present restrictions On tax
itgislation; provides for assessment
II mines by state loard of review,
pom ad valorem basis, as real estate;
req uifes county treasurer to collect
taxes personally or by deputy; makes
EQUITY auditor and treasurer liable
or losses in certain cases; provides
for pursuit Of delinquent taxpayers re-
moving from county; new arrivals
must list property; drastic provisions
for reaching corporations and exact
ing full valuation; sweeping changes
TO compel proper assessment of fran
chises; street railway companies held
to system Of ad valorem taxation, in
Guiding franchises; safeguards tax
titles and discourages tax title sharks;
reforms to be put in operation at very
limited expense; taxation of mortgages
not approved; a progressive tax on
incomes is recommended as a substi-
oute for the tax on credits; Inherit
ances of every description in excess
OF 81 600 subject to taxation; railroad
lands sold, leased or assigned become
taxable immediately; assesses street
railways On an ad valorem basis, re-
curing full statement from the COM
pany, and requiring the assessor to
add the value of the franchise; as
sesses gas, water, electric power,
wharf aud boom companies on their
franchises, reaching the values there
of by deducting from the stocks and
bonds the value of the real and per-
sonal property; assesses telegraph,
telephone, express, sleeping car,
freight line aud equipment companies
on their true cash value, appor;ion-
ing the assessment to localities on q
mileage basis"
The main purpose of the proposed
code is to get all kinds of property
listed for taxation at its true valua-
zion. The commission points out the
fact that tax lodging is practlced al
most universally, and that therefore
taxes fall with unjust weight on those
who are either too honest to conceal
property from the assessor, or whose
prOpe ty is Of such nature that it
cannot tie concealed. 1t is especially
the poorer people that this unjust tax.
alton falls on. The commission finds
that in many instances the constitu
ton is in the way of proposed re-
forms. and recommends constitutions al
meIdments to obviate those hind
races. The most radical of these
proposed changes is one that would
provide for graduated income tax.
It is somewhat surprising to see q
body of such prominent republicans
advocating this populist;c idea. An
other great stride forward Is the tax
ing of quasi-public corporations on
ad valorem basis, including fran
chises, which are often worth more
than the visible property of the cor
nnratinna '-'i@ . ~