The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-02-07
TAX COM. SCHEME
1t Seems to Have Worked Well In
Michigan.
THE SAME OLD TAX SYSTEM
But the, Commission Makex 1T Yield
Resnlts-IncreasedV Valuation,
Deceased Rate.
Special to The Journal.

Special to The Journal.
Lansing, Mich, Feb. with view to
ascertaining the results accomplished by
the new tax system inaugurated in Michi-
gan three years ago by the creation of
state tax commission which has super
visory authority over the local assessing
officers of the state; a Journa al repre-
sentative have several conferences with the
members of the commission during the
past week. the result Of these confer
ences being fully set forth in the sub
Joined interview with A. F. Freeman Of
Manchester, one Of the original members
OF the commission and it's present presi-
dent. In order to understand the results
that have been accomplished it is neces-
sary to set forth somewhat fully the
Michigan system for raising public reve-
nue.. $ s@@-# E-''
I'm greater part" explained President
Freeman, ."these revenues are raised in
our state under the general property tax,
so-called, which has for its sole aim
making the taxpayer respond to the gov
eminent, municipal, county or state, &C
, cordlng to the wealth of property holding.
This is the well-known theory that the
burdens should be borne by him who has
the ability to pay, measured by the prop
erty acquired; and the organic law has
for its object equality in taxation. This
can only be achieved by listing or assess
ing all property, save that exempted, and
valuing it by a uniform standard. Our
constitution provides that this standard
shall be the cash value Of the property.
All statute enactment centers upon the
same value and repeatedly enjoins upon
assessing officers the duty Of assessing
upon this basis, even providing a heavy
W m
wise assess"
In reply to the question whether the
property in this state has been assessed
at its full cash value in former years,
President Freeman said:
Former Assessment.
Not by any means. Far from it, and
1t was common knowledge that conditions
IN our state became so bad that not even
semblance Of equality prevailed. The
cunning, crafty assessing officer working
Tor record on which he could go before
his constituency for reelection, desiring
to assist friends or to further other per-
Eonal ends, would assess, as far as he
dare, far below cash value. The result
was that even a we'll disposed assessor
would, for self-protection in a measure,
yield his good judment in an attempt to
even up situations. Like evil begetting
evil, these conditions increased through
out the state. There was no head to the
assessing system of the state, no force
that bound county to county or one assess
ing district to another; neither was there
any power, seemingly, to be invoked by
way Of assisting the assessor, and none
but the expensive and tedious methods up
through the several courts for relief from
improper assessments. There was no au-
1hor1ty to make effectual taxation laws
apply alike throughout the state. There
was no one to whom the local assessor
was made to answer for his acts, save his
own immediate constituency. This condi-
ton to a large extent fostered, rather than
rebuked, unlawful assessments, SO long
as mutual benefits were thought to flow
from them. State and county equalization
boards proved abortive, the former for
the want Of proper knowledge, or where &c
apply it, and the latter in part for the
same reason and also because the same
officials who made the assessments woulc
scheme to maintain the improper condi-
tions.''
81 Conditions Changed.
'Have these conditions been changed
during the past three years." President
Freeman was asked.
II think they have to a large extent
and the change has been due to the crea
ton of the state tax commission, the gen
eral tax laws of the state not having beer
materially modified in other particulars
manifold, but the most important is the
provision that the commission shall have
r and exercise general supervision ove1
assessing officers and take such measures
as will secure the enforcement OF the tax
laws so far as the assessment of property
Is concerned, to the end that all property
in the state liable to assessment shall
appear upon the rolls and be assessed al
it's cash value. If the commission faith
fully discharges this duty the remedy fol
the evils spoken of is complete. Speak
Ing practically, the sole. Office of the ta2
commission is to carry existing laws int
effect by seeing to 1t that local assessing
officers do their duty and put property
on the rolls at it's cash value. Our ta1
laws will not work automatically. Neither
will assessing officers, directly interested
execute the assessment laws unless some
adequate supervisory force, which is no
disturbed by such operation, is applied. (
SHOULD you take from the laws of thi!
state the statute which imposes duties
upon the state tax commission, and have
no doubt that assessments would sool
lapse into the DID, loose methods and tax
alton chaos would again reign in Michi
gan. Remove the work of the tax com
mission for the past two years and assum,
that the total assessment ranged some
what less than $1,000,O00,000, as it di
prior to the work of the commission, AM
let the total taxation amount, as it doe
toI 19o1, " 9zA,SVuuou, duu all sure Ill
people Of the state would then groanin!
under that burden, appreciate the grea
work this commission has DONE
Increase of Assessments.
Just note the great strides made il
the last two assessments. The assessed
valuation of the real estate of Michigai
1r the year 1899 was 1925 ,S5S,711. In 1879
Ne real estate of the state was assesses
at LOIS, 1868, $685. an increase of $194, 40,
1922 But the attention of the commission
has been chiefly directed to seeing tina
the great mass of personal property
which, to a great extent, has escaped tax
alton in the past, was assessed and take
proportionately with real estate, whic
cannot be hidden. The success of the com
-