The Mitchell capital. (Mitchell, Dakota [S.D.]) 1879-1918, 1903-09-25
ty. Methods which worked fairly

Guilty. Methods which worked fairly
we'll in earlier days, in a simpler
state of society, are inadequate I'M
der our complex modern industrial
development. Absolute equality and
justice will probably never be rea-
LIKED. a perfect system OF assess
ment aud taxation would probably
require a change of the Constitution
Of the United States, the constitu-
| ton or this state and the cOnstitu-
ton Of man. have been reported
saying only one-!ifth Of the property
OF the state is listed for taxation. |
never said it. What l have said is
that if the property actually listed
and all the properly which we have
but which is not listed. appeared on
the assessors books al full valuations,
the aggregate valuation of the state
Since statehood the evenues Of the
state have been Inadequate to meet
the demands Of our growing institu-
tions and the state has almost con-
Stantly Deen confronted WIN a de-
ticiency. The makers Of the consti-
tuition declared that all property
should be assessed at its true and
actual value in money and the
legislature accordingly enacted
law which directs the listing Of AL
property sal its true and full val.n
in money!" Two facts are conpicu
GUS, notorious and admitted: That
only a small part Of the personal
property is listed for taxation; that
instead Of ! eng assessed at its real
value all property is assessed at from
one-ilalf to one-siXth OF its true val
ue. The makers Of the constitution.
assuming that all property would be
listed and assessed at its full value,
provided that the regular tax levy
should not exceed two mills. author
lzing a deficiency. tax levy under Ger
tain contingencies of 0 to exceed
an additional two mills. Had they
foreseen the present practice of I'M
dervaluation and tax lodging. doubt
less they would have authorized a
much higher rate of taxation. While
the aggregate equalized valuation
Of all property in the state for the
and thirteen million dollars, l believe
it is the opinion Of the State Board
of Equalization ana Assessment
that if all the property or the state
had been listed and all assessed as
required by law the records would
show at least n thousand millions.
III so, a n mill tax on all property
would produce ample revenue for
the state. To test this question
and convince myself l have asked a
number of average taxpayers these
questions: Would you sell all your
) property for five times the assessed
valuations" How many men in this
audience Or in any gathering any
pose Of all their personal property
for ten times the amount charg-
ed against them for personal prop
ii erty taxation?
# The system Of assessment by local
5 assessors, each n practically a law
I unto himself, is responsible for exist
ing conditions. Why is it that an
assessor will assess a piano $40 when
he knows its worth $500 or S400 and
} other property at varying ratios,
omltting entirely certain classes of
property? The state board is power
less. 1t a equaliZe and fix uni
form valuation throughout the state
upon certain classes of property but
| it cannot place upon the tax lists in
diVldualS and property not listed.
? One large county returned this year
listed as money the sum of $500,
the property of q individual. If
] the board had done as was once done
) in the famous "Winona diamond as
sessment case,' Increased the item
money! one thousand per cent.
would simply have given the one tax
!, payer a five hundred thousand dollar
assessment without reaching the five
hundred men who probably should
have been on the tax list.
The present system is defective.
Every local assessor tries to shield
his neighbors, knowing full we'll that
| 0f tho moro fh0n q fEN1CHnH nCC0C-
sors in the state every one is doing
] the same. Until there is a state
S assessor or a state board with ample
e power over of supervision over the
local assessment authorities there
never will be an assessment such as
required by the laws and the consti-
tuition.
Our present methods are very OBJ
e jectlonable, first because they pro-
duce insufficient revenues or the in
creasing needs of the charitable,
n penal and educational Institutions
second, because the personal prop
erty owner escapes taxation at the
expense Of the owner OF real estate.
d Society, and the state, as a INST
ter Of self-protection from forces
. which will either advance and
strengthen civilization or produce
S ruin, should bend it's best energies
y towards the support of all education
: al institutions and all agencies pro.
0 ducing mental and moral develop,
ment. Never has there been a time
: when every state was in so great
e need Of the intelligent voter with a
conscience and superb moral courage.
Never has there been so great need
: in civil affairs of a controlling pub.
lie opinion The dcmagog!e and
i political fakir should have no resting
: place in the machinery of civil gov
eminent. We need a public opinion
y so fierce before the evil-doer anC
swift and certain and effective tina,
the condemnation visited upon q
. traitor like Benedict Arnold is visit.
Q ed with equal severity upon the