Dakota farmers' leader. (Canton, S.D.) 1890-19??, 1907-02-15
ISSSC


This being addressed to that most
important and responsible function
ary, the Legislature of South Dakota,
now in official activity at Pierre, l
must start out with asking pardon
for it's bulkiness. But the matter is
of such vital Importance that it de-
serves the fullest investigation.
Gov. Crawford, in his message, says
that everyone comedies our revenue
laws to be crude and inadequate,
then proceeds to point out several de-
fects. Besides these defects pointed
out by the Governor there is also a
most glaring extravaganza in the way
we are making the assessment and
the business consequent upon it..
Time is money-sayS the Englishman
all concede the truth of this in pri-
vate business, it is just as true in
public business.
Every acre of land in a county is on
record at the county seat and describ-
ed to the minutest fraction in lots,
whenever a piece of land changes
ownership such transaction is record
ed in the office of recorder OF deeds.
Yet an army of assessors is sent out
every year to take up descriptions OF
the lands. note the owner and ap-
praise the lands in spite of the fact
that the appraisement IS actually
made in the county auditor office by
the county commissioners and the
assessors are instructed accordingly.
But, YOU say, the assessor is sent out
to list the personal property and to
appraise the improvements. Very
well, it is wasteful way of doing bus
iness and it does not pay. The cost
of listing this property and placing it
on the taxbooks every year far exceeds
the proceeds as the figures do show,
and it is mostly the same property
over and over every year. This way
of listing is pusillanimous affair not
becoming great state, 1T is on the
plan of penny wise and pound foolish.
Political platforms are in the habit
of demanding that public affairs shall
be managed in an honest and econom-
ical manner, this property listing is
not at all either economical or honest,
it utterly fails to accomplish the OBJ
ject in view. Worse still, it is a
school of vice undermining the moral
character of the citizen, it teaches
him disregard for the sacredness OF
the oath, he sees truth sighted all
about him and he is placed in peril
Gus temptation to perjure himself.
The way the listing is done different
parties are treated unjustly, for in
stance: One farm is favorably adopt
ed to the raising of live stock and
perhaps the occupants mind is bent
In this direction; he raises, corn, oats,
hay and such like for feeding stock;
he brings little or nothing ofthis kind
to market; he feeds it on the farm to
his stock. When the assessor comes
round the heads are counted and this
farmer pays taxes on all he produces
on the farm. Another farm is more
favorably adapted to raising grain for
the market, this farmer sells his pro-
duct by the bushel and liquidates his
accounts in this way. He pays no
taxes on his produce though his bal
ance in the year accounts may stand
more favorable than the man who
sells from the hoof.
The annual listing Of farm property
seems quite unnecessary, such proper
ty changes slowly, thus we find on
page 225 of the state auditors report
for 1906, agricultural tools, imple-
ments and machinery for the year
1865 to the total amount Of 81 486 3S1
Same items for 1906 l 4S7 229
decrease of S152. On the same page
in the same table we find household
and furniture 1899 729 for the year
1905, while the same items for 1906 is
1927 943 decrease of $71 1856.
Although these figures are remark
ably even being compiled from 55
counties; there can be no good or con-
ceivable reason why there should be a
decrease in these kinds of goods from
'O5 to 'O6 other than the unreliability
of the system. All the more would
this seem to be the case since there
are AT more organs and melodians re-
ported for 'O6 than for 'O5, and $50
more pianofortes reported for the
latter year than the former.
Let us take a view at gain and loss
in handling the business in such a
county as Lincoln, which is one Of
the smaller countries. Here are fig
ures taken from the county auditors
Office for the year 1906:
% assessors at $55 ESTIMATED
low average) e)............$ l 265 90
Assessors books. 92 90
Listing blanks. ............ 30 90
Assessment notices. 15 90
Assessors per diem and mile
age attending county board 9S 90
Equalizing board meeting
townships and towns).... 1875 so
Taxlists q sets and tabs). -. SO 90
81 779 40
Let us compare the figures Of vaiu-
alton and taxes collected in Lincoln
County the last II years:
Wear Valuation Amt Taxes