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

y AL.
lateral than when they descend to direct
relations.
After pronounced popular approval OF
this method Of taxation and repeated &C
ton by the legislature upon the subject,
1t is now unnecessary to discuss the Wis
dom OF its adoption.
CONCLUDING REMARKS.
1t has already been intimated that the
bill which accompanies this report is de-
signed to effectuate constitutional pur-
poses rather than to express the views
stitut1onal requirements as to what con-
stitutes the most just and scientific sys-
tenn OF taxation for the state. AS the
constitution is the supreme law with
which all legislative measures must COM
ply, the commission has endeavored
throughout its labors to frame bill In
tended to approximately subject all prop
stitution, to taxation as the constitution
requires. That many provisions OF the
bill may properly be termed drastic and
will therefore encounter severe criticism
and opposition, Is undeniable. But the
experience Of many years has demon
strated beyond peradventure that moth
ing less exacting will suffice to accom-
measures will in practical operation full
fill the constitutional requirement, will
necessarily depend upon the spirit which
characterizes Its administration. The
state board of review and the tax COM
mission should begin their respective la
bors impressed with the view that the
new law implies new spirit, or, more
properly said, a strict observance OF the
old constitutional spirit. The powers con-
ferred upon these bodies should be fully
employed, ~ in securing the listing OF
all property, and (2) the assessment OF
all property at its true value In money.
All persons and interests should occupy
common level In the enforcement Of the
law. The bill is pervaded with that spirit
and should be so administered. Too much
industry cannot be employed in securing
proper listing of property, for that is
the very groundwork of the system.
It is not the purpose of the commission,
by what has just been said, to counsel any
unnecessarily harsh and exasperat1ng
course in the enforcement of the law. The
attitude of the tax commission should not
be one Of hostility to wealth or business;
but of firm purpose to enforce the law
with impartial hand. Such can be &C
compllshed by an appeal to the patriotic
sentiment which Is as pronounced among
the wealthy as elsewhere in the social
world. Approached in the proper spirit,
COuV1uC6u CuaC Lu0 INV IS U NO doululS-
tered without discrimination, and that the
endeavor to secure q full listing of prop
erty is to be persistent and vigilant, our
wealthy citizens may generally be relied
on to properly list their taxables. They
should understand that the purpose of the
law is not pillage but a just distribution
Of the burden which a free government
implies. Nor should it be overlooked in
this connection that the moral influence
of few wealthy men in proper listing
of property would immensely weigh with
the taxpaying public and accelerate the
reformation in taxation which the law
intends. Properly viewed, the state Is a
great corporation whose charter Is the
constitution. The mutual obligations Of
It's property holding citizens may be lik-
ened to those existing between the stock
holders Of private corporation. With the
same insistence which would prompt a
stakeholder in the latter to demand a fair
distribution of corporate assessment
upon the stock Of all his associates, one
ltaxpayer may Justly demand that all other
taxpayers pay their proper proportion OF
the taxes imposed by the state. Nc
odium should be allowed to attach to the
citizen who aids the assessorin discover
ing the taxable property which another is
endeavoring to conceal. Such conduct is
| more deserving appreciation than censure
The real culprit is the tax dodger, not the
other; for, to whatever extent taxable
! property Is untaxed, the burden Of all
| others are proportionately increased.
We have emphasized what has already
been said that it is rot the purpose of the
| Dill to raise here revenue but to properly
| distribute the burden among those who
| should bear it. Increased assessment, we
| repeat, does not necessarily mean that the
taxes Of the individual will be increased
They Will be increased or diminished &C
cording as his assessments have hereto
| fore been too low or too high.
! Any one who reads the law to find in
| 1t provisions designed to hurt or favor any
class OF interests will search in vain. If it
fail in realizing the hopes of those who
framed it, it will be becauseaof want of
proper administration on the part of those
to whom It's administration must be en-
! trusted. III. ~ - I'd ers.a T.. ~: ,.
| The practical rather than the ideal has
been the claim Of the commission. It has
! striven to frame a measure, simple, COM
plete and explicit in its provisions and
| which the layman can read and under
stand. Following closely the general out
expedient, preserving its phraseology, the
aim has been to characterize the bill by
natural arrangement of provisions, and to
incorporate therein the best features OF
the laws of other states so far as they are
applicable TO our own conditions.
| lut Ulll Is SO lIdueu DIS 10 constitute d
properly balanced law. Every part Is
shaped with reference to the measure as
a whole: If the legislature deems it de-
tsirable to change any. of it's provisions
I great care should be exercised In order
that its harmony be not destroyed, or that
Its other important features be not i'm
paired or made meaningless by the
change. s@&
The commission has realized throughout
it's labors that there has been conhded tc
Its Judgment one of the most important
| tasks which any citizen can perform. II
Ihas spared neither. time nor thought in
the performance of that task. Had the
| commission been differently constituted 9
bill differing. in many respects, and in
some respects radically different from the
| one now presented might have beer
| framed; but, be that as it may, the COM
! mission is confident that it has produced
a measure greatly superior to the exist
ing law and whichts wisely adapted to the
| purposes of the constitution.
| In conclusion, the amendment of the
tax provisions of the constitution, for the
reasons urged in this report, should BIZ
early effected. In their present form, they
| islation. zssss
/ Respectfully submitted.
! e.. S. IVES,
/ w. J, HAHN,
H. W. CHILDS, -.
Tax Commission.
Dated January -, 1902. n,
A BILL FOR AN ACT TO PROVIDE
FOR THE ASSESSMENT AMI