Little Falls herald. [volume] (Little Falls, Morrison County, Minn.) 1889-1950, 1906-07-13
ASSESSMENT IS Low
County Outside of City
Shows Lower Total
Than in 1904


The county board of equalization,
which meets Monday, will have a great
deal to do, as both real estate and per-
sonal assessments are to be equalized
this year. Examination OF the books OF
the assessors show falling off in some
respects which will need attention.
Certain minimum schedules were
agreed on by the assessors at their
meeting in the spring, but it is claimed
that not all stood by the agreement.
In 1904; the valuation of real estate
and structures outside the city OF Little
Falls, as equalized by the county board,
was $2,371, ,376.OO. The state board
increased this so per cent, amounting to
$l,1S5, 5,6SS.OO, which made total on
real estate and structures outside the
city, Of $3,557 ,O63 90. Together with
the assessed valuation of the city, which
was in 1904 $72O,953.OO on real estate
and structures, the county's total, ex-
elusive OF personal property, was
$4,27S, ,Ol6.OO. In 1906 the total on
real estate and structures returned by
the city assessor is larger than the
amount two years ago, being $752, ,104.-
w, but on this item outside the city
this year the total is s2,3O9 1902. 90,
making difference Of 81 ,247, ,76I.O 90 less
than 1904, when the last real estate
assessment was made Such difference
is SO large that If it stands the county,
valuation will be considerably reduced.
The assessed valuation of lands and
lots in the city is about Sis, 100000 less
than in 1904, but the valuation OF
structures and other improvements is
$5O,"OO.OO greater, making the total
about $32, 10000 larger. The city per-
sonal property assessment for this year
is $4S9, $4,000, making the total valua-
tion Of the city $1,241 ,724.OO.
The total for the whole county in
1904 was $4,275, 5,O16.OO and this year
is $3,061 10000.
The personal property assessment Of
the city is this year $3.50, $4,000, about
$67, 100000 less than last year, owing to
the fact that certain credits assessed in
1905 could not be assessed this year.
lnsl904 ,tAe= personal property ASSESS
ment OF the city was 1886, 471.OO. In
1905 the total personal property assess
ment outside OF the city was $726, ,537.-
90, as returned by the assessors, and
this year the same assessment for out
side OF the city as returned by the asses
sors is $697, ,746.OO, which is about
$50, 100000 less than the year before.
Part OF the cause of this situation
rises from the fact that many people
believe a low assessment always means
a low tax. This is not necessarily the
case and often means the reverse. There
is so much revenue which must be raised.
II the valuation is uniformly high, the
tax rate will be low. Ii the valuation is
too low, the tax rate will be high, as
the same amount OF revenue must be
raised, no matter what the valuation
may be.
In considering the matter OF taxes,
people are likely to forge tot divide the
taxes into their proportions Of school
tax, OF town tax, state tax, county tax,
etc. The amount OF the town and
school tax is entirely local matter yet
often the county authorities are blamed
for higher taxes, when they have
nothing to do with local taxes at all.
The whole tax situation calls atten-
tion to the need OF adopting the consti-
tutional amendment to be voted upon
this fall, which will enable the legisla-
ture to radically revi-e the tax laws Of
the state, and reach a better system of
taxation.