The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1902-01-11


board Of review and the tax commission
should begin their respective labors I'M
pressed with the view that the new ,ew
aLiP Il new spirit, or, more properly
stitt,+ 3 stTict observance OF the old con-
9setlItIohal spirit The powers con
1efred upon these bodies should he fli.Ir
1879 Y,rSt ~ " IN securing the listing Of all
proLerty' ana (2O the assessment of all
property at It's true value in money
All persons and interests shonId ocon-
Ry q common level in the enforca.ne nt !. +
snf "a W. q ne PHI is pervaded with tnat
much industry cannot be emrloveI ~
Securing a proper listing Of property fnr-
tllat Is the very groundwork Of the sys
LIZ is not the purpose Of the commits
sleh, py what has just been said. ~
counsel any unr ccessarily harsh and en-
| % tIp iallns course in the enforcement OF
lhe law The attitude of the tax COM
MISSION should not be one Of hostiIitv
TO wealth or business, but of a firm mn
pose 70 enforce the law with impartial
habd. Much can be accomplished bV a1
aFpeal TO the patriotic sentiment which,
Is as pronounced among the wealthy az
elsewhere in the social world APPROACH
| Gu III the proper spirit, convinced that
the law is to be administered Jvitho19t
| DISC; limitation, ahd that the endeavor ia
secure full listing Of property Is I'd ~
persistent and vigilant. our wealth. c;+i
Zens may generally be relied on to nron.
erIy list their taXables. They sho.lld mn
dcrstand that the purpose Of the law il
not plllage, but just distribution of the
DGfuen which a free government implies
NOE should 1t be overlooked in this can
nection that the moral influence az .
Few wealthy men in proper listing Of
| property would immensely weigh with
the taXpaying public, and accelerate the
| reformation in taxation which the Law
lplerds Properly viewed, the state is a
/ great corporation, whose charter IL 49,
| constitution. The mutual oblig9 flows RI
! its property-holding citizens may he Xix
| ened TO those existing between the stock
H ,s OF a private corporation. With
the same 1nsistence which would prornDt
steckholder In the latter to demand n
IdlI ulotrlpJtlon OF corporate assessor ant
upon the stock of all his associates. one
taxpayer may justly demand that all
othe~ taxpayers pay their proper propOr-
tlon OF the taxes imposed by the STATE
No odlum should be allowed to attach
TO the citizen who aids the assessor i'm
discovering the taxable property which
another IS endeavorlng to conceal. Such
| cShdlct is more deserving appreciation
iran censure. The real culprit is the
tax dodger. not the other; for, to what
ever extent taxable property is untaxed
the bardens OF all others are proportion
a+ely increased
eve have emphasized what has already
beer said that it is not the purpose of the
bill to raise more revenue, but to prom
erly distribute the burden among Hose
who should bear it. Increased assess
ment, we repeat, does net necessarily
mean that the taxes of the indfvidua1
Will be increased. They will be increa sed
or diminished according as his assess
ments have heretofore been too low or
too high.
Anyone who reads the law to find in f.
provisions designed to hurt or favor anv
class or interest will search in vain. If II
ran IN realizing the hopes Of those who
framed II, It will be because of want OF
proper administration on the part Of
those to whom it's administration must be
entrusted.
The practical, rather than the ideal,
mas been the aim Of the commission. N
mas strlVen to frame a measure sinnIe
complete and explicit in it's provisions
ana Which the layman can read and nm
derStand Following closely the general
ou tI Ill OF the existing law, and so far
as eXpedlent, preserving it's phraseoloev.
the ann has been to characterize the Bill
py natural arrangement Of provisions
ana TO incorporate therein the best fea-
lures Oh the laws of other states SO far
tiers '- '"H 0oiAoA
The bill is so framed as to constitute
q properly balanced law. Every part is
SNAPPED with reference to the measure az
whole. If the legislature deems il de-
srapIe to change any of it's provisions
great care should be exercised In order
tiIat It's harmony be not DESTROYED OF,
w. r.s otIet important features be not
change. ~ ZIG
+ me commission has realized though
o9t ITS !abors that there had been con
,1ortr4 - 80 JuNSiIeilt one OF the most i'm
Portant tasks which any citizen can ner-
FORM. 1T has spared neither time nor
I4o9ght IL the performance Of that task
Iao the commission been differently con-
sIlLuted bill differing in many
respects, and in some rasnerts,
radically different from the one now nTe u
scented, might have been framed; but. be
that as it may, the commission is conf
cent cent !, that it has produced a measure
greatly superior to the existing law and
winch is wisely adapted to the purposes
Of the constitution i''''09
In conclusion the amendment az the
Tax TAX provisions of the constitution for the
early effected. In their present form rhet5
islation." - proper Ies-.