The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1902-02-16
Minnesota TAX Problem.
focaf Improvement Assessments.

The local Improvements made during
the past year, which are to be paid for
by special assessments, approximate to
the sum of $685. 900 in the city Of st. Paul
alone. During the current year, by a
rough estimate such contemplated local
improvements will amount to 100000 IF
IS therefore entirely within the bounds Of
moderation to say that the recommends
lions of the tax commission as to the
method Of levying such local improve
ment assessments is a matter OF the most
vital concern to all owners Of real prop
erty in the three large municipalities of
the state.
Prior to the year 1863 the supreme court
of Minnesota had decided that assess
ments for local improvements were taxes
within the meaning of the con
stitutional provision = that taxes
should be as nearly equal as
may be- and that the property
on which the same are to be levied should
have cash valuation. 1t followed in
evitably from this decision that a valid
assessment for local improvements could
be made only upon the basis of a cash
valuation of the property involved, and
that it was absolutely void if made only
with regard to the benefits to be derived
by the assessed property from any such
local Improvement. For the purpose of
removing this constitutional restriction,
the present constitutional provision was
adopted in the year 1875. This provides
that assessments for local improvements
may be authorized to be levied either
upon the property fronting upon such i'm
provements, or upon the property to be
benefited thereby, or both, without re-
gard to a cash valuation, and in such
manner as the legislature may prescribe.
This drastic and sweeping constitutional
amendment was adopted at a time when
St Paul and the other large cities Of
the state We're mere, -sparsely populated
hamlets Since that time the extent,
character, variety and costliness of local
improvements have greatly increased,
especially with reference to the materials
and methods Of construction Of sidewalks,
curbs, cutters and pavements. The many
and heavy burdens to which urban real
estate has thus become subjected in the
course of time, has tended Increasingly
to render the same undesirable, if not
entirely unavailing, as form of in
vestment to anyone Of limited means.
Within the course Of a single lifetime,
the average city lot has been subjected to
assessments for % opening the adjacent
street; ~ grading it; 80 for paving, gut
terlng and curbing the same; az for street
sprinkling, only recently abolished in st.
Paul; 90 for construction of sidewalks:
w oCWSIS, ana ~ lOT laying OF wafer
mains. This leaves out Of consideration
such extraordinary local improvements
for example, as parAs, bouIevards and
bridges. Moreover, sidewalks and pave
ments have had to be replaced entirely
at varying intervals. In addition to all
this, general taxes are annually levied
upon such city lot for state, county, CITY
and educational purposes, upon an as
sessed valuation that has led, not infre-
quently, to the abandonment of the prop
erty by the owner thereof
The condition Of affairs thus briefly
outlined, the tax commission proposes to
perpetuate instead of to ameliorate. Re
cent mention has been made In these
columns t5at neither the proposed new
tax code nor the commissions report |
thereon in any way alludes to the system, |
In practice elsewhere, Of taxing real es- |
tate for local purposes exclusively Nor |
is any relief suggested by the tax COM |
mission against the oppressive system of |