The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-02-07

mission In this respect has been most
gratifying. The personal property of the
| state was assessed in 1886 at $139 1881, 51S,
and in 1899 at $142.330.376 an increase OF
| little more than $3,00O,000 in thirteen
| the work of the tax commission, personal
property was assessed at $315.141. 0S5, the
increase in two years being $172,S10, 7O9,
or more than $50 per cent
Previous to the creation of the state
| tax commission real estate paid S4.34 per
| cent of the total taxes levied, and per-
sonal property paid only 1856 per cent. In
| two years this has been changed so that
in 1901 real estate paid only 1916 per
| cent and personal property PAPA per cent.
Estimating the total tax levy for all pur
poses at $22 900, the work Of the COM
! mission has saved the owners Of real
estate about $2,000,000 in taxes per annum,
which sum is now paid by owners of per-
sonal property which heretofore escaped
taxation. The commission is Of the opin-
ion that there is no state In the union
that can show as large proportion OF
personal property assessed as Michigan.
In addition to this the rate of taxation
has been materially reduced. Without
considering the highway labor tax, the
average rate of taxation in 1899 was SILT
on each 81 900 of valuation. This was re-
duced in 1901 to $16.6S, saving OF $4.53
on each $1,000 assessed. Or course, those
sections of the state where property had
heretofore been assessed the nearest to
cash value are the ones to receive the
benefit of this, reduced rate, while sec
tons where assessments were low are
now compelled to pay much larger and
more equitable proportion.
Taxation of Mortgages and COrpOr-
atiOns.
"Some further details may be of inter-
est There was not to exceed, as near as
can be estimated, $6,000,OOO to s., 100000 OF
credits secured by mortgage upon the as
sessment rolls of Michigan for 1892 In
1901 upwards of $60, 900, 900 Of these credits
were on the rolls The assessed valua-
ton Of corporations paying a specific tax
not including railroads, for the year 1901
has not been fully computed, but the COM
missions report for 1900 shows a COM
parison of 1902 corporations for the years
1899 and 1900. The real estate OF these
corporations was in 1899 assessed at $751;
2,911, and the personal property at $780,
0,101. In 1900 the real estate was as
sessed at $1s3, SoS,s1s, and the personal at
$52,111 1857 This shows an increase in
real estate of $71,926,7O7, or more than
100 per cent, and an increase of per-
sonal property of $S1 AL ,766, or more than
$50 per cent. '.> - -'ts..
municipalities Increase Revenues.
f'There is, still another showing of spec
ial interest that may be made. Our total
tax levy for 1901 is, in round numbers,
$22, 200, 900. For 1899 and 1900 it was $780,
400 900, or about 81, 600, 900 less. That por :
tion of the total tax that represents tax
alton for state purposes is S3,SOO,000 for
191 and in 1899 it was but 100000 less;
but the town, city and county tax swells
the levy to the enormous total stated. The
township tax, for instance, in each OF
these three years, was $5,000,000 and up
wards, while the city tax has increased
from the $8,000;000 column until for 1901
it is upwards of $9O00,0 900. The people cry
out against the burden of taxation and un-
willingly, as rule, blame the state adj
minstration for all the evils of heavy
taxation whereas more than Sis, 00O, 900 of
the total levy of '$22, 100000 is for munich
pal purposes with which the state admin
istration has positively nothing to do The
state tax levy for 1902 will be only $780,
206, the lowest for several years, notwith-
standing the increase in population and
the naturally increasing needs of the
state: II the municipalities would only do
as we'll as the state has done, the relief
the taxpayers pray for would be afforded
them. Here is matter worthy the seri-
Gus consideration Of the people, -" rs
President Freeman says that as the as
sesSment laws are being enforced, the
commission is met with MUCH opposition
from certain elements This opposition
appears in every form. It is charged that
local self government is interfered with;
the commission is derided and the cost of
it's operations magnified, the beauties OF
other systems are pictured, and dust is
kicked up generally for the purpose of be-
! Jogging the issue. This naturally follows
when property, which has heretofore en-
INN " is n19fo6
! upon the assessment rolls. The benefits
! incident to bringing this property from
| it's hiding places and subjecting it to tax
alton have spread out to every quarter of
| the state, so that it is now merely a mat
| ter of mathematics to demonstrate how
! the masses Of the people have reaped the
| benefits. These benefits, of course, are in
! the proportion that ones formr assess
ment had approached the true cash valua-
| ton.
| Reform by Degrees. -.
| 1t is contended by the commission that
| it would be disastrous to inaugurate a
| new tax SYSTEM far better plan being
to repair whatever defects may exist in
| that now in vogue. Any other system
| would meet with just as much opposition
! 'In the work the commission now has
under way" said President Freeman in
! conclusion, sit may take, in the process
OF reaOJuSCm6uC, i've OF even TEL years IL
| reach desired results. But for the pur-
poses of state taxation, it may be said
! that the desired end has been nearly ac-
! complished inasmuch as the state board OF
| equalization, which meets every five
years. last fall, largely as result of the
[ efforts OF the commission, equalized the
value of the several counties of the state
at $1,57S, 100000, which is about $780,
] 100000 in excess of the equalization Of
1 1896, although such an equalization does
not change individual assessments. \ This
was done for the purpose of bringing each
| county to a cash value basis:
IT am aware that this system Of taxa
ton is criticized by many who say thai
! the general property tax is failure be-
cause Of it's impracticability This criti-
cism, no doubt, was of much weight be-
! fore the tax commission was created. II
| is equally true of any law when there i:
no adequate controlling force to compe
! its execution A tax law needs just sucf
a force because evasion is the natural in.
| stinct. The citizen who is law abiding
in every other way, assumes a license tt
| escape taxation if possible. The necessi.
] ty for the tax commission becomes, there
fore, as important as the fundamental Law
itself, and, with proper work by such 6
commission, the desired results can be OBJ.