The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1906-11-02

constitution issfrom a restricted point
Of view undoubtedly true. But this
has met at least the practical appro'
val OF the people Of all parts of the
state, the legislature, the low and the
high courts, the county officials-in
fact, every interest in the state has
al approximations towards equality
which was qthe principal intention Of
the constitutional provision.
Ii taxation is uniformly spread over
the different kinds of property, it is not
SO material as to the rate of valuation
as to the uniformity. Here in Mime
sofa, as a general estimate of the valu-
alton in the counties generally, is for
the. farming districts and smaller towns
and cities probably not as much as 20
per cent Of the actual cash valuation
OF PERSONAL property properly subject
to taxation. Yhe real estate and inc
ployements in these districts will prob;
ably not ron above rs per cent, and
in general with considerable uniformity
as the assessors in the different coun-
ties seem to work towards a general
understanding and uniformity. .... =
In the other larger cities of the state
outside of Minneapolis the valuations
have been somewhat higher than in the
counties generally, but not at as high
a rate as. in our city. - :" -. -. :.
In Minneapolis the personal property
properly subject to taxation will prob
ably average 80 per cent Of it's market
value, not counting bank deposits,
winch are not considered as legiti-
mate source of taxation in any part of
the state, excepting as to the balances
OF the larger taxpayers as far as they
can be reached. Our real estate is now
valued at about SO per cent of its mar.
Ket value, taking the whole aggregate
valuation as compared with it's assessed
value, and an excess of valuation even
above this in proportion to market
value has prevailed for many years to
the detriment and disadvantage of the
city. and the taxpayers.
That personal taxes are not uniformly
and equally collected is undoubtedly
true, and it is equally true that the
smaller taxpayers and those who pay
no taxes constitute the greater portion
Of the people who have their advan-
tive cost than the larger taxpayers.
If the aggregate value of all the prop.
erty OF those who pay the larger tax
bills, including all property, personal
and real, rightfully subject to taxation,
including all that is taxed and all that
should be-and take the percentage of
taxes paid-and then take all other
property rightfully subject to taxation
and find the percentage Of taxes paid
on the aggregate. value, and it will
probably run considerable fraction
less.
It seems quite certain that interested
parties could not secure enactments
that would entirely eliminate personal
property taxation. There is no reason
why all such property should be ex-
empted from direct taxation unless
there was put in it's stead an income
tax that would reach all sources of
wages. salary and profit. This would
not only complicate and become expen-
ssiye to the taxpayers, but it would
bring far greater uncertainty, require
all citizens to keep a strict account Of
all profit and loss and income from all
gross receipts: and complicate beyond
all measure the tax affairs Of every
citizen beyond that Of having only to
estimate the value Of personal property.
If the. tax should apply to income
from real property, including rents and
earnings from land in the way of crops
or farm or garden produce, it would
DE double tax, as the land and i'm
provements would be paying taxes d.
rect; Ii it applied to income from
STOCKS and bonds resting on property
the property values It s would d. be sa1 aisa
double taxation. 49, =
The difficulty. of determining COR
rectly and obtaining reliable returns
would far exceed the difficulties now
IN reaching personal property direct.
In fact, the real difficulty in our ner.
sonal-property. taxation is that our Off
GERS do not try to desire to enforce
tne law to any greater extent. The
assessors in the state generally seek
-, ia a Their own locality, and par
give them the benefit of the do oIoE
allow them to divide up the OWNERSHIP,
amongst different members of The
household, and do not seek to enumer-
ate and list the personal property onlv
70 very limited extent. The sama
general conditions would prevail in .
Stringent, complicated and, at best nm.
Ia1r method Of arriving at the DETER
mlnatlon OF the amount due from each
citlzen to pay his share of the expense
or government.
An An amendment to the constitution
winch would cover all the legitimate
changes and exemptions that ran 100,
sonably. be made to fit the. public inter-
ests and welfare in our tax system. and
Mnlch would distribute the burdens of
e I'd IA IN such way as to require
e eae1 th property interest to pay it's share
such can be reached by proper laws VS.
'Whleh would eliminate the taxation Of
and sage7 except as to registry fee,
stocks and bonds 50 that they I Should ID
Pay elther taxes, letting direct on the
S S5eSk xa1se or on the property which
n rney rtepresens other tangible personal
be accomplished without requiring o the
elimination of all principles of eoaa1i ine
m mnnfa1 1t7y. and equity from our funda.
ger the laws resulting from the adon.
zion OF this amendment. '''op-
a. IT. B. Walker.
The Tax Amendment. T.
To the Editor of The Journal.
Always having regarded The Jour-
ma as fair and broad-minded publ.