The Yale expositor., 1903-01-16


expenses OF the state. care must be taken
~ the state tax levy for l!1j-lspi - 10
be much less than during the years lsl-
1902. and this. too without considering
As To- the existing state institutions the
special appropriations requested should
be pruned for I believe mat equipment
has been brought 10 standard common
surutc with the obligations undertaken
by the commonwealth. with the single
exception OF the institutions caring Tor
the insane and eptcptic. whore as pointed
out elsewhere there IL demand Tor add
tional facilities.
STATE TAXATION.
After years OF agitation Michgan's sys-
tenn 81 taxation Is quite clearly defined,
and the work OF the future VIII consist
In pcrfccting the system rather than in
mixing radical changes. The aim should
b" Co devise ways and measures Tor the
practical enforcement OF the laws now
upon the statute books. State supervision
OF the assessing machinery has already
wrought decided results and the powers
81 the Board Of State Tax Commissioners
should be Increased rather than dimin-
lshei. This board has nov much authori
ity which must be- exercised Wisely anu
conscrvatiycly. but eases arise requiring
the fun limit of It's power and 10 abridgc
its authority would he 10 tie Is hands
ana prevent the correction OF aggravated
violations % the tax law
Under the supervision or the commission
the work Of assessing officers in placing
property on the rolls AZ value npproNlinat-
INF the requirements 90 the law. and the
work OF hnding hidden wealth which
heretofore was underyalued or escaped AZ
sessmcnt altogether. has proceeded salts
iacinfily, and ! deem u proper 90 take
notice OF the efficiency ana Willingness OK
many 81 the local assessing offices To Coz
op"rat" with the commission in the ac-
complishmrut % this result. But u h an
unfortunate Circumst tucc that while IN"
work OF assessment has proceeded thus
satisfactorily the results have. iu some
counties, been partially or wholly nru-
tial!k"d hv boards 81 supervisors In their
work of equalization. The action 90 these
boards u controlled more often hy local
interests % the members than by desire
10 conform % the law, aud, INSTEAD OF
cqualiziug upon "a cash basis as pointed
out by the commission in tho matter 90
original assess mruts they frequently "
hntr the question OF cash Nalu" alto
gcthcr And this Will always Doe IN. re-
SUIT Wh'n there De- no control over IN.
assessing officers hv an independent ANA
dislntrrrstrd authority
A. might have been expected, in the lo-
"nNiics where assessment law was least
REGARDED. where Intervention 81 state au-
thoTity was most needed Tor correction ~
ABUSES, wurr" assessing officers yielded
most unwilling compliance" with the law.
there IN" evils of equalization were most
evident and schemes Tor urutraiziug tho
CORRECTLY" measures We're most rosortcd
o. " o. clear tNat Or tho work 81 the
stat" bolri D. Co be- given its greatest cf-
N'lrN.N ana TIE results ~ It's work saved
Co the people mnst Geo need 10 assistance.
Some ghHngt iH necessary o. control ur ar
.'1st Co regulate the authority % county
t.dIls 20 equalization. These .orIl boards
Hnnlll NOT i1Nr complete tyI nUll ave
thority Co. ,VUIl.yr tE,i~ vura oI assess
W'u' certainly rHf t1 counties whore
the commits JON hv rFs.ywHfi, "Num.1t-
zion ANA rvtlrw has impressed tho prop
'riF OF 1N .ura''ti"s AIS" With Hu rN-
r'riHrryI. .isIHfefrst.i srH iudrptnn 90
judgment The necessity o| this change
nusi u, evident Goo 40 WEl ."l.IZH th"
1ni."rs Tr" affected Boo their assessments
hF local Influence 'r h.us and tFa "Nfcni
% which county boards are similarly iu
H1ru -. recommend i!ni in 90" c'uu-
tirs whore the work OF the commission
hts affected equalization OF 1.i Hsevs-.
mont districts. Tile authority of local
. boards to ,hIng- this equalization bc
/ tifou away
: Great pressure viii d" brought 20 bsir
I upon ynu. gentlemen. fD exc mpt from tIK-
alton. iu whole or 600 part. The vast sum
/ ~ money i1lurd upon real estate MOTT
Cages under the argument that doubt
taxation o. Involved. There u no moe.
reason why money loaned upon real ss.
] tate should be- favored than that loaned
upon pcryulal property which pays "a tax
10 the law is followed bv th' assessing
officers. The result ~ thus favorinE IN
owner Of cncumhcrei renl estate d. elthe-
that mortgage credits are altogether rN-
cmptci from taxation or that iudcIt a.
ness when secured by real estate mort
gage. muy d. deducted f:om the ValuH
uf the real estate while the owner o.
personal property chuttels has 30 such
privilege. Dee being permitted % deduct
IFS Indebtedness from credits only ~ &C.
doubtful n nay bin along the lines Of a. ,
: Ward owrey bin can b. enacted into
law without; violating the fundamental
principle ~ uniformity go euultl hif
and fofcIbiy eui1iurd by the Constitution
The only crsr IN which double taxation
rs any reasoning may BE- said Co De IN
VOWED D. presented lu the sp-callcd pur-
chase price mortgage ant land coutract.
and W measure can be dry' hy which
. Justice can be- done this c'ass % credits
without imprriling the general property
tax system. ! recommend legislation 90
that end. ] DID not approve ~" Ward
IuWrry bill Tor the reason that DO an.
peared TO di-crimlunt" in favor Of ON
. class Of credits "a the expense OF an.
I other. and because 10 seemed u invite
best Co refer Co q future session fnr moe
mature consideration the questions iu.
volVci. ~ H. stated TINT ths subject mat
ter Of that measure will be- brought b..
fore the present Fcrslpn. ana NJ that H.
done your attention o. respectfully direct.
81 90 the objections filed against the
IWnrd-I.owrcy Bill Briefly summarized
these objections were:
First That 10 would result In dropping
a vast amount ~ assesaahle property
from the rolls hcirg practically an act
for the exemption - mortgage credit
Second That u dircriminRted 90 favor
OF one class ~ credits against another.
or In favor of the holder 90 one class
Of prODertv against another.
Third. There IL good reason 90 bel g fe
that u would have couficted WIN tho
law providing Tor an al vaiorcu asses.
property. because IT, terms clearly IN.
cluded the bonded indebtedness OF rail.
roads and other properties previously pay-
ing specific tpNcs.
Tire tax commission. acting a. State
Board % Assessors, under Act No i7l
passed by the LOST Log stature has just
completed ita nrst asssf smfrt roll 90 IN ,
steam rnilrond property ans the property
~ express companies. refrigerator AMI
fast freight line companies G-eat inter-
est conferred in this work and the results.
especially the Nn'uafio1 90 be made ~
steam railroad prope ties were awsite {
with great Interest ard no little anN etv
by the people OF the state. The board oi
assessors determine he value 81 the
railroad properties ~ be t0t2i2bn. aud
while comparatively little can be lntelii-
gently said Of TITS total valuation or o.
the assessment % THE several properties
involved yet II o. a great satisfact On q
know that this work % the board meets
the almost unqualified approval of w
PEOPLE. Tho work involved much iabo-
and rare Judgment. Admitting again my
inability % speak With even approximate
eNaCtness 81 the correctness % the re.
I suit reached by the board II II clear q
me. as u must be 90 All who have Elvel
the subject intelligent confederation. that
, the board has not yielded TO clamor Tor
high valuation against this class q prpp
"rtv- not has u bccn awed or unduiy In