The Ohio Democrat. (Logan, O. [Ohio]) 1886-1906, 1903-08-20
ri ARMER perkins, would like
n to hare some instructions as to

III ARMEH PENklNS-I would ike
X to hare some instructions as to
making out my tax return.
have ten horses. How am l to
value them?
Lawyer Thorndike-The law re-
qulres you to value them at the usual
selling price, but in reality you can
put any price you please. II your
horse is worth $50 you can safely put
him at $40. A horse worth $3.50 could
safely be put at S75-cattle. mules,
sheep and hogs may be valued in the
same manner. Pleasure carriages
costing 5000 to S40O can be safely val
ued at $40 to $50 and will not be in
quired after. You cannot expect BIZ
cycle on the tax list at over $40, no
matter what the machine cost. House
hold goods are valued according to
the conscience of the tax lister. Goods
costing 1880 in cash can be safely
returned at $500. This item on the
tax list Is always given in the aggre-
gate by the lister, and in practice his
valuation is never inquired into. AS
to jewelry, that is scarcely ever re.
turned as a separate item. Farmers
utensils are only returned at a nomi-
nal price, 10 to 25 per cent OF cost.
AS to watches, anywhere from $40 to
$40 will so. Pianos costing as much
as $500 are usually returned at $40 to
$50. Item 10, average value of mer-
chandise. is returned at whatever the
lister wishes to put down, and this
usually ends It.
Farmer Perkins-Do | understand
that each merchant actually values
his own goods, and that is the end
of it?
Lawyer Thorndtke-That is the
case. No man can be compelled to
give evidence against himself. The
tax return is made upon oath, and the
violation CT that oath is said to be per-
jury. No lister who has made list
and sworn to 1t can be compelled to
show its falsity.
Farmer Perkins-Suppose my neigh
Dor Abel Jones was conducting
clothing store, selling ready-made
clothing, and had $4,000 average
stock on hand the year preceding on
the day of the tax levy, but only re-
turned it at $4,000. How can the tax
authority get at the $4,000 valuation?
Lawyer Thorndike-The tax board
must be able to prove by legal evil
dence that Abel Jones had a $4,000
average stock on the year preceding
his return. The Board of Equaliza-
ton cannot compel Abel Jones to give
evidence to prove the average value
was $4,000, and unless some of his
clerks or his book-keeper inform the
tax authorities that Abel Jones had
$4,000 average stock it will never be
known. A clerk who would give such
information would lose his place, and
no other house, knowing his conduct,
would employ him. Hence the side
avenues of information as to the
real value of Abel Jones' stock are not
open to the tax boards. Self-interest
of the parties having the knowledge
prevents them from disclosing any
thing to tax boards.
Farmer Perllins-If Abel Jones had
$4,000 average stock of goods and
returns but S4,0U0, is there no way he
can be compelled to return the $12,-
GOO?
Lawyer Thorndike-No one but Abel
Jones, his clerks and book-keeper,
knows that his stock which he re-
turned at $4,000 should have been re-
turned at $4,000. Members of tax
boards are never given any intorma-
tion of this kind To do so is consid-
cred dishonorable. No competitor
would inform for fear of being in
formed on. No clerk OF Abel Jones
would infor mon him. Hence the tax
board can never know that Abel Jones'
stock of goods returned at $4,000
should have been returned at $4,000.
Farmer PerlIins-But would not Abel
Jones in such case be guilty of per-
jury?
Lawyer Thorndike-A case of per-
Jury couldn't be made out against him.
Farmer Perkins-Why not?
Lawyer Thorndike-To amount to
perjury, it would have to be shown
that he knew the average stock was
$4,000. Value is scarcely ever a mat
ter of fact but a matter of opinion.
Abel Jones could say that in his opin-
ion the goods were worth but $4,000.
He could furnish a dozen or more
plausible reasons for such opinion,
and as our Independence Day orators
have taught us that each free-born
American citizen is entitled to his
own opinion, and that it is a sacred
right to have it, no matter how un-
reasonable or absurd, Abel Jones could
insist that he had right to believe
his $4,000 stock was only worth
$4,000, and no one could gainsay him.
He could undoubtedly give many we'll
grounded reasons for his opinion, and
as a result he could not be Convicted
OF perjury in swearing that the aver
age value OF stock of goods invoiced
at $4,000 was only worth $4,000 for
taxation.
Farmer Perkins-Do / understand
then that each merchant can practic-
ally and in effect fix the values of his
own goods for taxation?
Lawyer Thorndike-That is the case
and the state does not and cannot pre-
vent 1t. The local assessor is falsely
10 called. When it comes to mer-
chants and manufacturers returns
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