The Yale expositor. (Yale, St. Clair County, Mich.) 1894-current, 1906-01-26
MICHIGAN
HAPPENINGS
STATE TAX COMMISSION
IN OPEN LETTER TO
MR.. BIRD.
ASK HIS COOPERATION IN WORK
OF THE BOARD OF REVIEW
IN FEBRUARY.
BOARD IN SESSION TO HEAR THE
RAILROADS AND OTHER OF
THE CORPORATIONS.
Letter to Attorney-eeneral.

The criticisms of the valuations or
general and railroad properties made
by the state board of tax commission
ers under the Galbraith equalization
law, have resulted in an open letter
TO Acknowledgement Bird, who recently
began suit to have the law declared
unconstitutional. The letter follows:
"Hon. John f. Bird, Attorney-G General,
Lansing, Mich:
Dear Sir-We notice in the daily
press of the state that the result
reached by the state board of assessors
in fixing the values of the railroad
properties of the state and in deter
mining the rate of taxation for the
same was in your opinion more favor
able to the railroads than can be JUS
titled by the facts.
1--WE also notice an interview given in
the public press by your deputy, Mr..
Harry r. Chase, which presumably
has your Endorsement, stating that GER
tain railroad properties were under
valued. 1t is evident from the inter-
view that your department is in pos
session of important facts relative to
the valuation of the railroads OF the
state not known to the state board of
assessors. However, there is still
ample opportunity TO make the show
ing. We do not claim any such degree
of infallibility as is asserted in certain
quarters, and we used our honest judg-
ment in arriving at our published con-
illusions. IL 1t can be shown that errors
of judgment have been made, there is
still ample opportunity to correct all
errors. The state board of assessors
will be in session in the city of Lam
sing until February 10, 1906, as a
board of review and we believe that in
fairness to us and to the state you
should come before the board and give
us the facts upon which your published
opinions have been based We shall be
more than pleased to fix a time salts
factory to yourself for public hearing
at which all parties interested may be
present and the whole matter of val
ues and rate thoroughly examined.
Gov. Warner desires hearing and
no doubt a time convenient to both
can be arranged.
The statement has been made that
the condition of affairs which allows
the state board of assessors to fix one
rate for the general properties of the
state and another for the railroad
properties is intolerable. The state
board of assessors, as you know, does
not presume to fix the rate for the gen.
eral properties, as that is done by the
local authorities. In arriving at the
rate for the taxation of railroads the
board is given authority by the Gal
braith law to ascertain and deter
mine" the cash value of all the prop
erty OF the state. If the rate is too low
the board has placed the cash value
OF the state at too high a figure and
every supervisor or assessing officer
and every other citizen OF the state
who has the interest of the state al
heart and wishes to be fair to the com
mission itself is in duty bound to ap
pear and give evidence which may be
in his possession tending to show that
the board is in error.
We shall be glad to hear from you al
your earliest convenience.
ROBERT II SHIELDS