Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1903-06-29
OFFICIAL REPORT.


City, to the executive committee of the
Salt Lake City Teachers association.
My report to you at this time will of
necessity not contain very exhaustive
examination and consideration of
problem as intricate and complex as
the TAX system Of thig state presents
However, hope to be able to call your
attention TO some Of the conditions as
thoy exist Conditions that ought to
cause every taxpayer in the city to
seriously consider whether or not our
present tax laws can not be materially
changed. or more rigidly enforced, so
that sufficient revenue can be derived
for all public purposes without any pro-
pcrty owner feeling that he IL paying
more than his due proportion for pub
lie purposes,
The fundamental idea of the law In
this state Is democratic. II is that all
should contribute TO the support OF the
state government In proportion to their
capacity or respective abilities The
law presumes. however, that ones
ability To contribute TO the support OF
the government is measured by the ac-
tual selling value OF All ones property,
real and personal; then il further as
sumCs that II is possible in each case to
discover the actual selling value OF all
the property OF citizens and other resi-
dedts.
II will not be necessary TO quote you
the statutes In detail on the subject of
taxation In this state, for they are com
piled in convenient form and readily
accessible 10 all.
CASH VALUE.
The general scheme OF the law then
Is that all property In the state, not
exempt under the law of the United
States or under the Constitution OF this
state. shall be taxed IN proportion to
us value rs hereinafter provided. Sec
ton 25OG Revised Statutes of 1895 reads |
as follows; "All taxable property must |
be assessed at It's full cash value. Land |
and the improvements thereon must be |
separately assessed II is gen. |
orally held that cash value"
as used In the statute, means, with ref |
erence to realty and the improvements !
thereon. and also tangible personal |
property, the doomed value or what II |
would bring at forced sale. our county |
assessor reckons this at about 10 per |
cent of the market value Of the prop |
orty. Glanted that this is the true in |
tent OF the statute which is very |
doubtful, IL Is Then a question whether |
property s listed at anything like its |
doomed value,
BY WAY OF ILLUSTRATION.
II VIII not be the purpose then. of this
report, to take Isolated cases or partic-
ular property from which to draw con- |
clusions, but by taking the various
classes OF property as listed for assess
moni, determine whether or not the
valuation Is high enough even on the
basis of the forced sale. II may be nee
essary TO refer to the property OF par
ticular individuals or corporations. but
II Is only done for the sake Of ilustra-
ton. In the main, what is true in the
particular case will be true Of all prop.
erty OF the class to which reference is
made
Valuations are determined by the
county assessor calling upon the prop
crty holders and on view or informa-
property and us value. The county as
holders may return a sworn statement
10 county assessor OF the amount of his
property and its alue. The county ar-
SCISSOR may modify these statements
but II the person returning the list re-
oclYes no notice OF a change, Il is ac-
cepted as originally rendered. II is my
opinion that the oath required IN te-
turning these property lists should be
abolished. In many cases / find the
hsts are returned without subscribing I
to the oath. Ii does not add a dollar
TO the tax roll II results In debauch-
ms the moral sense and is a school OF
perjury. Our present system as admire
iaterod makes II possible for me
owners OF large amounts Of tangible
property In our cities to shift
the burden Of taxations TO the hold.
ers OF tangible properties. The
farmer whose property Is all tangible.
the man who is scrupulously honest.
executors and trustees whose
are a matter Of public record
are all, more or less, affected by any
law that makes II possible to evade re.
turning Just values for taxation The
tendency OF our present tax laws. i'm our
own state and many others, is to put a
premium upon dishonesty.
ASSESSED VALUATION