The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10

udice, to leave to the electors OF the coun-
ty the right of electing tho officer. More
over, it is at best a serious question
whether under our constitution the people
of a county { I'd be deprived of the right
Ol choosing him by pu'l1c suffrags.
The danger arising i:om local .nGuences
upon such officer will, in the Judgment OF
t.,c ctmll.s. 'on, be greatly counterac'ell
by the supervisory powers viii II the III
,confers upon the tax commission. as
soon as it is generally understood in every
county and township of the state, as it
soon would be under proper administra-
tion, that local authority is powerless to
depress assessments as a whole as against
any portion of the state, the Importance
of a qualified and impartial supervising
officer will be as generally recognized. Ii
property is in fact to be assessed at its
true value, either by local or state au-
thority, it will be to the interest of each
taxpayer in a given district that all there
in be properly assessed. This is all the
more obvious when it is remembered that
the great burden of taxation arises for
purposes of local rather than state gov
eminent. Selfish considerations may
therefore to some extent be relied on to
cooperate in securing the election of an
efficient officer.
TAX COMMISSION.
No part of the work performed by the
commission is more important than the
provisions of the bill relating to Tax
Commission. Although long known else
where, such body has 0ever had eXls-
tence in this state.
AS contemplated by the bill, the Tax
Commission will be composed Of three
members to be appointed by the governor
by and with the consent of the senate. It's
jurisdiction will extend throughout the
state. 1t will be given ample powers as
to the assessment Of property. 1t will be
it's duty, generally speaking, to see TO It
that all the property of the state llaDle
to assessment is assessed according to It's
true value in money, so far as that 1s
practically attainable
With that object in view, it will be
required to. confer with, advise and in
struct assessors and county boards OF
review, as to their respective duties; to
see that the penalties and liabilities pro-
vided for the punishment of offenses
against the revenue laws of the state are
enforced; to make complaints to the gov
ernor of negligent and unfaithful officers;
to Investigate complaints as to the assess
ment of property; the estates OF deca-
dents; to visit all counties in the state
for the purpose of hearing complaints,
gaining information and correcting err
roneous assessments; to inquire into the
valuation Of the properties of public serV-
ice corporations; to keep in touch with
the revenue laws and systems OF other
states and countries; to make annual re-
port to the legislature upon the subject
of taxation, and to abate taxes whenever
it may be found necessary.
The great Office of the Tax Commission
will be to counteract local tendencies to
depress valuation of property. II it prop
erly discharges it's duty, all classes OF
property will be assessed and taxed &C
cording to a uniform rule. It may, when
ever it believes the assessment made IN
any district is not in whole or in part IN
substantial compliance with law, direct
the reassessment of the same.
Too much Importance cannot be ascr1Ded
to the work of such a commission, for by
that work is to be determined the effi-
cheney of the bill which accompanies this
report.
The tenure Of office of the respective
members of the tax commission is made
six years, with terms so arranged that
an appointment of one member will be
necessary every two years. 1t goes With
out saying that such body properly COM
posed, continuously in office, it's whole
time devoted to the subject of taxation,
will exert powerful influence over the
assessment of property and the collection
of taxes. .... a4.os.
No one cause has contributed more
largely to the evasion of taxation than the
fact that the existing law makes no ade-
quate provision for detecting evasions and
prosecuting offenders. The employment
of private persons by county authorities
to perform such work is not authorized,
a ha1 nv ha this
state in the case of State ex rel. Grannis
vs.. Board Of County Commissioners OF
Blue Earth county. Assessors, both from
their incompetency and shortness of Off
cial tenure, are incapable of acting as
ferrets. The tax commission supplies the
existing defect in our laws in such respect
and will constitute, it is believed, an eff
cient instrumentality for the discovery Of
concealed property. The bill gives it the
proper assessment of property wheather
by the appointment of assistants or other
wise. az. ~ ~
The experiences of Indiana, Michigan,
and other states visited by the present
commission leaves no room for doubt as
to the wisdom Of providing for perman-
ent tax commission. The late ex-Gov-
ernor Pingree, in his farewell message
to the legislature of Michigan, December
81 1900 INDUCES in strong language COM
mandatory of the measure creating a tax
commission in that state He thus ex-
presses his views upon the subject: when
you are thoroughly familiar with the re-
suit of it's work, I know you will affirm
the statements which have heretofore
made in this message, that the law Gre
ating it is the most important one ever
enacted by Michigan legislature. y
I submit herewith a table which shows
the increase in the assessed valuation of
the real and personal property in the
~+0 10 80 ~ A.
tax commissions:
Assessed valuation Of
real l estate $s25, s5s,711 s1,oo6, Ola
personal property :. 142, 330376 910,997, OLE
"It will be noticed that the increase OF
the assessed valuation of the property OF
the state, as result of only one years
work of the Commission, is nearly $780,
OOO, 900. X S. The increase Of as
sessment in seventy-six cities Of the
state has been 133,160,000. The assess
ment of the property of the mines of the
upper peninsula has been increased $780,
600, OO0.'
In no state visited are the character Of
revenue laws and their administration
more satisfactory to state authorities, al
least, than in the case of Indiana It Is
not meant by this that system Of taxa
ton has been evolved in that state freed
from those subjects which excite the
criticism of political economists ano
students of taxation, for it must be ad-
mitted that provisions for the assess
ment of the various classes Of persona
property, more drastic than those of thai
state, nowhere exist. It is, however, GER
tain that through the exertions of its ta2
commission, the laws of Indiana have
been so shaped and modified from time
to time and enforced with such wisdom
and industry, that a, larger percentage O.
personal property is there assessed thar
in any other state.