The Evening statesman. [volume] (Walla Walla, Wash.) 1903-1910, 1906-12-26
Tax Commission Would Have
More Authority.
GIVES OUT FIRST BIENNIAL REPORT
COMMERCIAL VALUES AND TAX
ALTON WOULD INCREASE IF
METHOD IS ADOPTED.

OLYMPIA, Dec. 2S-An argument
for separating state from local taxa
ton is contained in the first biennial
report of the state tax commission
part of which has gone to the printer.
Along with this argument is one for
increased powers of the state tax COM
mission. Public service properties are
discussed as very difficult to tax sue
cessfully. In part the report says:
I'm comparing the relative assessed
to commercial values of railway prop
erty with the summary of the tau laws
and methods of assessment in the
various states and territories shown
by the foregoing tables, it will be seen
that the states entrusting the assess
ment of public service properties to
specially constituted central boards
succeed in obtaining much larger per-
centage Of their actual value than do
the states that have not so widely de-
parted from the primitive method.
Would Mean an Increase.
"The states that leave the assess.
ment to the ordinary equalization
boards or to boards composed of state
officials whose other duties are such
as to prevent their devOting the time
necessary to a thorough investigation
of the many complications that arise,
fail to secure the satisfactory results
that are accomplished in states having
officers whose whole duties are in con-
nectiOn with taxation. For instance.
Idaho, where values are fixed by the
state board of equalization, obtains an
assessment which is but II per cent of
the commercial values; North Dakota.
with an assessment similarly made,
reaches IS per cent; in Ohio, where
the assessment of railroad property is
made by the various auditors who sit
as board and fix values, the assessed
valuation approximates 1914 per cent
of the commercial value; in Iowa the
assessment of operating property is
made by state executive council,
composed of the governor, state audi
tor and attorney general, and the as
sessment reaches 1877 per cent of the
commercial value.
"On the other hand, the states en-
trusting the assessment of this class
OF property to board specially Gre
ated for such purpose, and where a
separation Of state from local taxation
has been affected, obtain astonishing
ly better results. For instance, Con-
necticut approximates 114.4 per cent
of the commercial value; Michigan.
70.9 per cent: New Jersey, 69.5 per
cent; Vermont, 1873 per cent, and Wis
consin, 1855 per cent.
Specially Constituted Board.
1.-THE inevitable conclusion must be
that the most satisfactory method for
the assessment and taxation of pub
lie service properties is through a spe-
cialy constituted board or officer Great
ed for the purpose, and that the best
results may only be obtained by the
taxation of this class of property for
state purposes only"
After giving table showing amount
OF taxes levied for all state purposes
in 1904, the commission argues for a
system of supporting the state with
out resort to local taxation. 1t says:
"It will be seen from the foregoing
summary that the total amount of
taxes actually levied upon the assess
ment of 1904 for all state purposes ex-
cepting schools amounted to sS41,-
396.78. that the total amount of taxes
paid by railways upon their operating
property was 1921, 1868, or only $19,-
66010 less than the total requirements
of the state; that with the taxes that
may be received from express COM
panies, private car lines, which, at the
present time, pay practically nothing,
and the taxation of telegraph and long
distance telephone lines, for state pur-
poses only, and not commenting on
the extremely low valuation of rail-
roads for the year 1904, or the fact
that many miles of new railroad are at
present under construction. which will
add materially to the value of this
class of property. the entire state gov
eminent can well be supported with
out resort to local taxation for state
purposes, and should the recommends
ton for the specific taxation of mon
eys and credits be adopted, it is
thought that the general tax for school
purposes can be materially reduced
as we'll.
Impose No Hardships.
'These results can be accomplished
without imposing any hardships or I'M
fair shifting of the burdens of taxa
ton. The adoption of such a plan