Morris tribune., 1907-03-02

the result that they overlook those
things near at hand which ought to be
done and propose far-reaching
changes out Of harmony with existing
law, which legislatures have always
been wise enough to put aside. This
is the history of practically every
special tax commission. A permanent
body devoting its entire time to the
work with practical duties of super
vision to perform and gaining exper-
fence from those practical duties, will
be both more competent and better
advised and less tempted with the
notion that they at one bound can
arrive at perfection.
There is now before you q bill for q
permanent tax commission modelled
somewhat upon the New York law.
It seems well designed to accomplish
good results. It will be the dnty of
such a commission to instruct. local
assessors and supervise in their work.
They can make rules and regulations
for the guidance of assessors. This
will do much to remove the inequality
and injustice due to ignorance and
carelessness. This bill gives power to
the commission to secure reports and
to specify the form in which reports
shall be made. This alone will justify
the entire expenses of the commission,
for this provision will enable the
commission to establish system of
uniform reporting, and this will in-
directly necessitate uniform account
ing. Without taking account at all of
the value of the information they will
thus obtain the effect upon local OFF,
cials will be of the greatest value as
has been proven by the experience OF
Wyoming and Ohio.
When the commissioners have had
a years experience in the practical
working of the law as it is, they will
not make such absurd mistakes as
have been made by the special com
mission of New York mistakes due
to lack of knowledge of the actual
workings of the law. At the next
session of the legislature com.
mission will be prepared to make
sensible recommendation for improv.
ment, and they will have data gath
cred from reports made throughou,
the state upon which they can base
those recommendations.
Men should be appointed on thi'
commission who will bring to the
work enthusiasm for the subject ane
who who will not be content with thu
perfunctory performance of theil
duties and formal report to tht
legislature. There are plenty of mer
in Minnesota competent for the work
who will not feel that their duty il
performed until they have impressed
their recommendations upon the
mind of the legislature and have
accomplished results of their work
not by their attendance at an Office
during certain hours of the day.
IMMEDIATE LEGISLATION.
One of the most vexatious and try
ing features of the general property
tax is the liability to taxation of debts
secured by mortgages on real estate
The state of New York during the
last three years has gone through &
succession of changes, which fur.
nishes the BEST example of the result
of mortgage taxation and mortgage
exemption that ever has or ever car
be furnished. A study of the exper.
ience of New York must result in one
of two conclusions-eithe that mort
cages must be exempt from taxation
entirely, or that they must be exempt
after the payment of a small tax a.
the time of recording. The experience
of New York is made more striking
! by the fact that it is bounded on the
East by Massachusetts, in which mort
cages have been entirely exempt from
taxation for twenty-s years, and are
able to compare the actual interes
rates paid in New York and in adjoin
ing counties of Massachusetts.
In the year 1904, mortgages in New
York were taxable as personal prop
erty in the same manner as any othe
personal property after deducting th'
debts of each person. In practice