Dakota farmers' leader. (Canton, S.D.) 1890-19??, 1907-02-22
Continued from Last WeekD


a wholesome tax and intended for the
relief and benefit of society. There is
marked relief from the dog nuisance
since this tax was laid on, still there
is surplus of dogs and the dog tax
should be sharpened, intensified; 1T
should be in an increasing ratio as
the number of dogs person holds in
creaseS: first dog, 81. second dog, 81,
third dog, So, etc, that is So tax on
three dogs in one possession.
An exception might be granted to
such unotfenSive animals as settlers
in the hands of spOrtsmen.
Recapitulation:
/. Drop the question system. In
QUESTION never did work well in past
history and is not likely to in the fut-
ure.
2. Create board of appraisers con-
sisting of men of mature judgement
3. Tax country property upon the
producing capacity of the land, let
ting the farmer raise horses. cattle,
sheep, swine, chickens, geese, fruit,
berries, cabbage, carrots, sugarbeets
or anything he may please.
4. Charge all taxes on rent busi-
ness to the land owner, having more
regard to the quality OF land and
what it would bring under proper
treatment than what it does bring
under neglect
5. Stimulate patriotism by healthy
legislation and prosperous conditions
so that poll tax may come in with a
will and zeSt.
Having laid down plan for the
country we may now go into the city
and proceed upon the same founda-
tiOn.
Approaching a merchants store; we
take a survey of the outside appear
ance and surroundings. Entering,
the inside display is in full view to
us; we notice the appointments, the
compass of the business, the number
of employees engaged, the style OF the
establishment and we ask the propri-
etor in regard to the amount of capl,
| tai invested in the business, we also
ask him if he is the owner OF the
building in which the business is To-
Gated, if that point is not known 10
us; then we take survey OF the ad-
juncus in connection with the busi-
ness, such as warehouses or depots
and their contents, also offices and all
factors making up the aggregate OF
the business by which we come to a
fair and just conclusion of the
amount of capital invested. Ii the
proprietor of the establishment is
also the owner of the buildings and
lots this fact is noted, and if there
are other businesses located in the
same building or other offices, such as
doctors offices, lawyers offices, brock
erage offices or the like, or If there
are residence Accommodations, all this
is noted and the incomes derived are
made factors OF the total product
which is the producing capacity of
/ the establishment. II the structures
and lots is the property of another
party, this party is charged with
their value and the income derived
therefrom and taxed accordingly and
proportionately.
Thus we take in business concerns
of different operations throughout
the city or town as the case may be,
mandatory establishments, mills,
yards of several kinds, hotels, resta-
urants, shops of all kinds, offices OF
all kinds, commission business, loan
ing institutions, banks, halls of diff
ferent kinds, wholesale establish
ments, recreation institutions,
stables, livery and feeding, and all
kinds of dealings.
In partnership business the tax
may as well be levied on the partner
ship fund or the capacity OF the part
nership operation, letting the part
ners charge it to their expense fund,
simplifying the public account. And
so with corporations, these are gener-
ally incorporated with a stated cap
ital stock for working basis some
times wholly paid up but perhaps
more often partly paid up The stat
ed capital stock in the incorporation
articles may therefore not be safely
taken as basis Of the business COM
pass, but the paid up capital of the
corporation consisting either in land,
in buildings and structures, equip
ment, fixtures, credits or cash should
be taken as factors, and the equip
ment and cash account books as well
as the shareholder list should show
this, the whole constituting the pro-
ducing capacity of the corporation.
| For placing a proportionate produc-
cling capacity upon given capital in
different places it might be well to
classify towns and cities into four or
more classes according to population
and earning facilities, such as railway
advantages, communication by water,
county seats, state institutions, etc.
The value of resident property should
have regard to such classification as
well as to the advantages of different
localities inside of each individual
city.
Mining property and mining opera
tions may be handled upon the same
, plan, also water crafts, ranch bust