The Minneapolis journal., 1902-02-11
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What Was Aimed At.

This commission was created for a defni+o
purpose. There were existing evils to cor
iecl. Inc assessment of property has been q
farce, an impeachment on the intelligence and
FAIRNESS OF the people of the state Not more
tnan 1O or 10 per cent of the personal pron
erty IS assessed, and that most unjustly.
1t was the purpose of this commission, IN
Dring out from its hiding places the great
volume of personal property which has es
caped assessment. The commission knew of
no otner way than to compel every taxpayer
10 list his personal property, and it has pro-
vided a way. Sabs s.fs!
So long as that system remains in vogue.
which NO one of us will outlive, it must con-
tain coercive provisions You. cannot depend
on voluntary listing. 1t must go further The
taxpayer must understand that when he files
that list it must be honest
g 1t has been sHggested that the; bill .is un-
wise because. Of >itsa drastic and inquisitorial
provisions wills reply that any law which
does not contain such provisions will be weak
and Ineffective 1Fs'f1 ~
April Listing Defended.
General Childs then reviewed the law.
pointing out what changes it made over
the present system. He defended the
change in date of listing from May / to
April l. on the ground that it gave the
assessor the necessary time to complete
hls\ work before July 1. A great defect
Of the present law, he said, was Its de-
fect1ye instrumentalities Two months
was too short a time to bring out con-
cealed property.
The gill made no attempt, he said to
get at property in interstate commerce.
Whether grain in elevators was under
such head was to be determined in each
case, but in his opinion grain destined to
go beyond the state, whether it stops a
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ruled interstate commerce.
The commission had no power to ex-
empt any class of property. However
hard the bill might rest upon any class
OF property, it would not be the fault of
the bill, but of the fundamental law of
the state.
The method Of listing is taken from the
claiming the bill to be drastic to compare
these features with those of the great
commercial states. He quoted the law
OF Illinois, which prescribes for false
statement or failure to make statement
fine of from $1osto $4,000 A false state
ment under oath is classed as perjury.
me assessor may examine persons on
oath and require their attendance In
Michigan the assessor Is made to require
listing on oath. Massachusetts pre-
scrlbes penalty for changing or con-
ceal1ng residence, or otherwise eYading
taxation, including fine or Imprisonment.
In pennsylvania lists must be sworn to.
and false statement is perjury, punishable
by line and imprisonment, the latter soli-
tary confinement Assessors not per-
forming their proper duty are guilty of a
misdemeanor. y
General Childs correct ed statement
regarding Indiana's experience The In
diana law was the same in 1882 as in 1891
when published statements have declared
the law went into effect. The increased
assessment Of 1891 was due to perna-
nent tax commission, created that year.
The schedule, said General Childs re-
quires a man claiming an offset Of debts
from credits to make a detailed statement
OF both, and "show his hand"
Regarding the $100 exemption, he said
that before filing the report not single
citizen was seen, but wanted the exemp-
tion taken off. The commission were told
everywhere that the exemption was used
as means to fraud. If the commission
had power, it would have provided for
an exemption of $3.50 to the head Of a
household for household goods
AS to street railway companies, General
Childs said it was impossible to tax them
except on an ad lyalorem basis, and it
was deemed wise to require full report
to be made. He believed the commission
had adopted the only rational method. It
was proper to go beyond the stock to the
bonds foated by the company, to get at
the true value. This system was in vogue
In other states and sustained by a deci-
sion of the supreme court.
General Childs asked to be excused from
furt her speaking, owing to fatigue.
Commissioners Ives announced that to-
day he would take up the argument going
further into Details and showing what
bearing the bill would have upon various
interests. s.s .35ls. q