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

addressed to exacting from each his due.
The commission does not hope by this
or any other feature Of the bill to wholly
eliminate from taxation the elements Of
neglect, prejudice, avarice or dishonesty.
but 1t does hope to thereby greatly lessen
their evil effects.
When the taxpayer of any community
learns that the assessment Of his personal
property is to be scrutintzed by tall his
neighbors, pride, at least, If not a. sense
of danger, will prompt him to be more
fair in listing his property.
-.. CHAPTER v.
Review and Redress of Grievances
TOWN BOARD OF REVIEW.
The most inefficient body known to the
existing tax law is the Town Board of Re-
view. Theoretically capable of subscribing
O useful function in the assessment of
property, it's actual work demonstrates
that 1T is now the part of wisdom to abol-
ish it. Wheresoever the commission went
and from Whomsoever 1t sought informa-
ton, the almost universal opinion was
that the board was practically useless.
The ,examinati of assessment books dis
closed that the assessors work was rare
ly disturbed. The same haste which seri-
ously impaired the assessment of prop
erty characterized the labors of this
board. A single day, or a few hours in a
day, sufticed for the performance of the
difficult and important work Of reviewing
the assessment of all the property in a
whole township. re-
1t should be said in justice to those
comprising such boards, for they are gen.
orally Well-meaning gentlemen, that it
was stated in explanation to the commits
sion that the service of the boards has
been so brief and barren of practical re-
suits because, in order to review these
assessments of individual taxpayers the
giving Of notices would be necessary;
which was impracticable.
But whatever may be urged as to the
value of the board under the existing
law, it would impede rather than advance
the work Of assessing property under the
system which the bill provides. The
county supervisor of assessment will per-
form far more useful function.
The commission has therefore made no
provision for it's continuance.
REDRESS OF GRIEVANCES.
revenue system is incomplete which
does not afford a plain, adequate and in
expensive opportunity for the redress OF
gievances arising from the assessment OF
property. This the bill seeks to provide.
A taxpayer may by pursuing\ the steps
provided secure a hearing by the county
board and, if so desired, appeal from it's
action to the tax commission. In neither
case will personal attendance be neces-
sary, although permissible, as the bill
provides forms quite simple in character
which any taxpayer Of ordinary intel
ligence can easily follow. In short, he
has only to state his grounds of COM
plant in writing, make affidavit as to the
classes and valuation of his property
procure the supporting affidavits of two
of his neighbors and mail them to the
county auditor prior to the meeting OF
the county board of review. The state
ment showing the personal property
assessment of himself and neighbors
mailed to him by the county auditor will
reach him In ample time to permit his
having his grievances heard by the county
board.
His opportunity for a hearing by the
tax commission has been also secured and
Is equally simple and inexpensive.
x COUNTY SUPERVISOR OF ASSESS
MENT.
The question was long and seriously
considered by the commission whether
it, should provide for the abolishmen
create in its stead that of county asses
sor. That such a change would conduce
to better assessments was the opinion O.
all it's members. 1t was feared, however
that so radical change would not Al
present meet with general favor.
Following the example of Wisconsin ant
Indiana, it determined to continue thu
Office of assessor, subjecting him, how
ever, to new and more stringent pro
visions and create the Office of count.
supervisor Of assessment with powers O.
assessment and supervision.
Among the causes which have hereto
fore resulted in unjust taxation are the
ineficiency of many assessors, the short
ness Of the time in which their work i:
ha nlrfOrmpd
affairs. May and June are busy months
with our farming communities and thu
duties Of the farm have, in many in
stances, sadly interfered with the duties
of the Office.
In order either to search out propert.
in hiding or to properly assess that which
Is listed Or discovered requires more tim,
than an assessor has been prone to give
The work has been, as rule, altogethe
too hurriedly performed in the past.
The assessment of property will assume
new appearance, it is hoped, with The
county supervisor of assessment in tn;
ield Instead Of being restricted t. thu
briet period now allowed assessors il
winch to perform their work, he will Il
actively engaged in the dut' es OF his o.
Zee for four or more months. In countie
having population of seventy-tlve thou
sand and upwards, he will be continual.
In office. Instead of dividing his time be
tive en- his farm, store, or SnOp anu his Oui
clal Cuties he will be required to Civ,
his; whole time to the latter His tenure Q
office will b. four years, thus giving hin
time in which to become thoroughly fam
liar with the conditions Of his count.
ard the duties of his office. lie may
when necessary to proper assessm en-
of property, visit other counties ant
states. HIS compensation will be sufi
Gent to command the services Of com
petent men,. He will be in constant touc]
with IL e tax commission on the one han,
AID the assessors on the other. II neg;i
gent or unfaithful to duty, he can be re
moved from Office. His opportunities 70
rreyent;1g unjust taxation will be great
] That the office will be one of great re
spolsit:lity. calling for the appointment
os men CT integrity and capacity, is ap
parcrft With the office properly filled, III
assessments OF property will be approx
maIeiy uniform.
IL would have been more consonant Wit
the views of the commission to have pro
viled for tie appointment of this office
by the tax commission, as it was bellows
.nlt by appointment the selection of NOR
4 efficient ;nent would result tran by seiec
ii n by rcpulr vote. But the pTinci.o
of local government is SO strong amon
the masses~that it was de ,nicd tue bette
course, beesrse exciting less local PREF