The independent. [volume] (Lincoln, Neb.) 1902-1907, 1904-09-29

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secure in the future, and then allow
these public franchise corporations to
go untaxed? Is it because these mer-
chants and manufacturers have not
been shrewd enough to send the men,
bers of the various boards Of equall-
zation suit of clothes, or groceries,
or some other thing of value?
A pass Is bride, and it can not be
dignified by the use of such terms as
"courtesies."
A PASS is A BRIBE.
Under this revenue law there is every
favor shown to the largest properties.
The railroads come first, by this may
be taxed proposition Then the iarg-
est enterprises come next, though by
no means in the same proportion. The
farmers and small home owners suffer
most in proportion. Why should this
be SO? Why should it be possible TO
tax farmer or small home owner
upon 100 per cent of the value OF his
property and then other properties,
beginning with the railroads as the
most favored (being about IS pei cent,
at less than 100 per cent values?
This whole revenue system is SO adj
roitly framed that the nearer to the
throne Of grace" one gets the smaller
is his proportion of taxes. And while
the farmer and small home owner are
down upon the soil, they must bear the
greatest proportional burden. Why
should this be SO? Is it not because of
fundamental errors in the system? Is
it not because of the Vaccinations OF
those twins, Cupidity and Stupidity?
One of the first reforms that the next
legislature will have to deal with in
the framing OF new revenue law, is
te -fclInw the-avaynnla Of New York
state IN requiring assessors to dIvide
land and landed improvements In
that state all lands. city and rural,
must be appraised at separate values,
from the improvements upon them. BY
the fact that improvements of all kinds
there are appraised at their own value
and the land by it's separate value, the
people are enabled not only to see the
relative values of these pertics, but
boards of equalization are thereby ELI
abled to better adjust ali taxes.
Why should the thrifty who build
and improve be taxed for the benefit of
idle holders and Spectators? The pres
ent law that classes Improvements
with the real estate operates to the
disadvantage of those who adj wealth
and enterprise to the community, but
favors the indolent and all who mo-
nopoliZe land, especially valuable city
land, and keep it out of use. Let all
this property be divided, and t:ien at
least one step will have been taken
to more just and equitable distribu-
ton of the burdens of taxation.
Another evil that must be corrected
in the new revenue law to be enacted
next winter, is not to discriminate in
favor OF the railroads In the form OF
assessing them. The present law
leaves it optional with the state board
of equalization as to everything rela-
tive to assessment of railroads. but
there is no option ON the part OF the
assessor in appraising other properties.
All other property must be assessed at
its market or selling value. And the
'acsuasnaaitias jsssss haMSaA sflr sHali
determine its selling value. When he
comes TO appraise land, for instance,
he must base that valuation upon the
selling values of land in the vicinity.
Here is a city lot. Adjoining this lot
is another lot, say Of equal value, that
has just been sold for $500. This $500
fixes the value of the remaining TN
sold lot, and the assessor must take
that figure in appraising the value of
the other for taxation 1t is the same
with farm lands.
Now this is just and perfectly fair
basis. In fact 1t is the only fair basis
OF arriving at the true value of anu
property. But the question is, W
have the railroads and other
franchise corporations been fais
not making the same Prov
their assessments? Why shS(
not be assessed at their Sc
WHY dopg this nrpqent