The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1902-02-07

Other Discussions.
John c. wingate. tax commissioner. gave
an informal talk on The Assessor and His
Duties" He said that in assessing prop
erty assessors often make the mistake or
going about their work as If they thought
they were to list men instead Of property
for taxation. He urged that they assess
property regardless OF who owns IL or the
position the owner occupies or how much
or how little he owns. Mr.. Wingate said
property must be listed according to its
true cash value and in harmony with the
value Of all other property so as TO bring
about equal taxation. He called attention
TO the diversity OF talents the law requires
of the assessor. He is required, he said,
TO assess farms, banks, merchandise, etc.
as If he were engaged In each occupation
represented.
I don't believe that after this duty was
marked out for a township assessor even
the makers of the law fully comprehended
the duties that they had assigned TO him
when they fixed his salary ar 81 a day.
said Mr.. Wingate.
Mr.. Wingate said the township assessor
is the most important or all taNing or
fcers of the State because II he makes a
mistake the chances are II will never be
corrected because OF the brief period al
lowed those above him in which TO review
his work. He said the assessors OF adJoln-
Ing townships and counties should hold fire.
quent meetings and talk over their as
because so many people own
property in adjoining counties that IL con-
ferences OF the assessors are not held many
of the taxpayers will not be listed.
Mr.. Wingate c~ontended strongly that
County Councils have no right 10 limit
the work of the assessors by limiting the
appropriation for their pay. The law
gives them ample authority, he said, TO en-
pIoy all needed deputies and to take all
the Cme needed to complete their work.
Mr.. Wingate also referred 10 the tax dodger
/ and the schemes he works TO keep from
paying his taxes. He said many OF these
dodgers try TO induce assessors TO dispense
with the services of their deputies, claiming
they are no benefit TO the township or
coutty. The reason the tax dodgers want
fewer deputies employed, said Mr. Wingate.
is TO lessen the chances or their property
being listed at its true cash value. He also
called attention TO persons paying poll
tax and said IT should be the duty of every
man TO pay his poll tax.
The discussion on this subject was led by
i. e. Lawrence, assessor OF VigO county.
AN ASSESSORS PAPER.
A. G. Compton. assessor of Wayne coun-
ty, read an interesting paper on The Diff
iculties that Confront U.s. In part he
said:
1.-The difficulties that confront an assess
ing officer are TOO numerous "a enumerate.
The chief ones are the lack of knowledge
Of the laws concerning taxation, lack or
study OF these laws, lack of push, indifer-
ence and a fear that they will offend some
one if they perform their duties under these
laws. These difficulties might be easily sur
mounted by some changes in the laws. es-
pecially the law in relation 10 the eligt-
bility of the county and township asses
sors. A county assessor may serve eight
years. the township assessor four years.
Why this discrimination against the as
sessorsf They are not constitutional Of
ncers: they are not legislative. That be-
ing the case let them be put In the same
class with the judicial officers. county sup
erintendents, etc, and leave IL 20 the pe0-
pie who elected them. If bad they will not
hold Office but one term OF four years. IL
good the people should have an opportunity
to continue them I'm office. Their pay, which
in some counties under recent legislation
has been cut and pared down so tnat u -
not conducive for these officers 10 put forth
their best efforts 10 learn and understand
and execute the laws. Have the restrictive
features of the law in regard to the time
these officers may serve repealed and a
definite understanding as TO their pay and
l take the ground that I'm a few years In
diana will have assessors who will do
away with many OF the difficulties that
confront US.
Another difficulty brought about by so
many changes i'm our assessing officers is in
the assessment OF real estate. The township
assessor in the townships of The State in
which the cities and larger towns are To-
Gated, TO complete his assessment within
the sixty days, must appoint a number OF
deputies by selecting the best men he can
get who are out OF jobs I'm April and May.
The township assessor selects mis- deputies
from this class OF men. They go out into the
different a~ections of the town or city with
about as many different ideas OF the value
OF the property that r. 10 be assessed as
there are men 10 do the work.
HODGE-PODGE ASSESSMENTS.
"The result is a hodge-podge assessment
with glazing inequalities and no uniformity
as 10 the true cash value. The county board
OF review cannot do much 10 better the
work OF these assessors, because IL cannot
go over the work. As a remedy FOR this |
would suggest that the laws in relation TO
the quadrenniel assessment be amended 20
that in all cities OF 5000 or more population
there shall be appointed by the county audi
tor and confirmed by the County Commits
sioners a board OF assessors OF real estate.
consisting OF three members who shall ne
resident freeholders. who are well informed
as TO the value Of real estate"
MIR. Compton said there were many other
difficulties that confront assessors. He said
all manufacturing tools. machinery, etc.
should be assessed as personal property
there should be a law enacted IN order 20
give power 20 the assessors 20 secure just
returns Of money on hand. shares Of stock
owned. etc. lie said millions OF dollars
worth Of property OF this kind escape taxa
ton.
Mr.. Compton brought Up the question OF
fixing a uniform valuation on Merganthal-
Ter linotype machines. He said the
company requires I.OO0 insurance on each
machine and they should be assessed az
that figure as their cash value.
At the meeting to-day Mr.. Wingate will
bring up for discussion the question Of
time allotted 20 assessors. He says asses
sors are hampered for time and ne wAl sug-
D gest that they begin listing property ON
Jaa. J.. instead Of April 7.
The committee on merchandise will reDOr,
to-day that owners OF stores will be re.
auired TO list their stock at its true cash
value. The store fixtures will be assessed
separately.
statistician North Assaulted.