The pioneer express. [volume] (Pembina, Dakota [N.D.]) 1883-1928, 1902-01-17
SHIFT THE BURDEN Of TAXATION
FROM THE MAN OF MODERATE "A
MEANS.
PUBLICITY IS PROVIDED FOR
EVERY MAN MAY KNOW If HIS
NEIGHnOR is PAYING HIS
JUST SHARE.

signed by Gideon S. Ives, Henry W.
Childs and William ]. Hahn, who have
been laboring since last April to con-
struct new and improved tax code
for Minnesota. o.,
The changes made by the new code
are in some respects radical and far
reaching. The commissioners believe
they will result in shifting the burden
Of taxation from the man Of moderate
means, and adding many millions to
tn, assessment rolls by reaching inter-
ests heretofore inadequately taxed.
This will so increase the total valua-
ton that the rate may be decreased.
tenn are:
First-Improved machinery.
Second-Publicity.
Third-Assessmen at full value.
Fourth-Assessment of franchise val
ueS.
The state board of equalization is
abolished because of its tendency to
keep down values, each locality striving
so to do through its representative. The
AOCdl UOdIu VI Is
Done Away With.
for the same reason. The whole ma
chinery of assessment is constructed as
a compact agency for ferreting out true
values and equalizing the burdens. The
state tax commission Is a permanent
body in constant supervision. 1t visits
localities, requires reports to be made
by all corporations, and personally at
tends to all attachments and rebates.
Under the state board is the county
supervisor of assessments. He is
elected by the people but is subordinate
to the state tax commission. He must
oversee the work of the assessors and
see to it that values are uniform. He
also watches to see that no interest es-
capes, and sits with the county board
of equalization.
More time is allowed all assessing
officers for performing their work.
Listing is to be done April 1, before the
spring movement of goods. The asses
sor has until July to make his return
to the county auditor. The county
board Of review will meet on the third
Monday in July, and the state board Of
review on the third Tuesday in Sep
TENDER. The time when taxes are due
is changed from Jan. to Jan. Is.
An oath is absolutely required of each
taxpayer at the time he certifies to his
list.
Publicity is attained, not through
the newspapers, but through the mails.
When assessments are reported to the
county auditor he is to
Have the Full List
printed, and mail it to every taxpayer
in the county, that each one may see
what his neighbors are paying. 1t is
intended by this that man shall be
worth as much to the assessor as he is
to his bank, or to the commercial
agency.
All property must be assessed at its
full market value. Any other method,
the report declares, is productive of in
equalities. This will increase the per-
sonal property valuation many fold.
Corporations will be reached in every
manner possible to exact the full valu-
alton.
First, exhaustive reports will be re-
CURED not only of the tangible assets,
but of amount of business done, capt.
taltZation, etc. These will serve to in
form the assessing officers of the real
value.
Franchises of gas, water, electric,
heating, power, wharf and boom COM
panies will be assessed. The value of
each will be reached by adding together
the value of the capital stock and the
funded or bonded debt, and deducting
therefrom the value Of real and per
sonal property. This will, in effect, as
sess the companies on the market value
of their stocks and bonds.
The street railways wanted a gross
earnings tax, but are held to the same
system of ad valorem taxation, in
Guiding franchises. This will increase
the assessed valuation Of such com
panies many fold.
Telegraph, telephone, express. Sleep
ing car. freight line and equipment
companies
Will Report Direct
to the state auditor, and will be as
sessed by the tax commission on the
basis of the value of the, capital stock
and funded debt. This will then be APP
portioned to localities on a mileage
basis. This is radical change from
the present gross earnings system.
The commission would have preferred
to tax mines on their output but was
obliged to adopt an ad valorem basis.
The assessment will be- made, not by
local officers. but by the state board OF
review, which will be informed as to
the actual value Of the properties and
will assess them as real estate. The
assessment may he changed from year
to year, however, however. r&
With regard 70 the collection Of
taxes. the tax title sharkiis Discouraged.
Such safeguards < s,irrns,r,Af 4a,r 4oa1ao