The Irish standard., 1907-04-06

assessing property, although sworn to
return 1t in its true selling value. To
correct the errors of town boards,
county boards of equalization are es-
tabllshed. The work Of county boards
is arbitrary to say the least. and is
based on guess work and it's work is
often Influenced by political reasons.
county board of equalization,
majority of whose members belong to
one party. Furnishes some particular
township in the country because it
gives the majority to the other party,
by adding a round sum to the assessed
valuation of that township and thus
relieves the townships that are right
politically. After the county board of
equalization has arrived at the rela-
tive valuation of different townships.
the state board of equalization equal
ICES the county valuation in a similar
of some of the 'counties and adding to
the valuation Of other counties. If the
work of county board is guess work,
that of a state board, whose members
are totally unacquainted with valua-
tions in different portions of the state,
must be worse than guess work. If
county boards are actuated by politi-
cal methods, how much more so must
state boards appointed by governors
Interested in building up political ma
chimes be Influenced by political con-
siderations. The state boards Of equali-
zatlon work wrongs in another way.
Our state board Of equalizat ton is
made up of representatives from the
different JUDICIAL districts in the state.
Consequently the rural districts have
an undue representation upon the
board and their work often works
hardship to the urban districts.
The legislation now before our leg
islature aims to make the tax COM
mission non-political 1t provides for
a long term Of service and for fairly
remunerative compensation, thus maxi
ing it possible to secure men whose re-
search and services to the state may
result in inestimabe good. There is
no field in the state of Minnesota
where there is so much room for
working good to the people Of the
state as the field Of taxation. The
benefits to be derived from the new
legislation, If it is finally adopted, will
depend largely upon the spirit with
which the work is undertaken If the
tax commission is to be viewed by leg
islature and governor as political spoils
with which to reward active politicians
its efficiency will he reduced greatly.
If it is to bercontrolled by public serv-
ice corporations and other interests
that have heretofore avoided bearing
their just share of the burden of taxa
ton. 1t may be even worse than our
present state board of equalization .
situation hard to imagine. The prin-
ciple of the tax commission is correct.
Taxation is a subject requiring deep
thought and study. 1t is subject
which can be dealt with successfully
only by experts. The work uf local
assessors is necessarily crude because
those men are not experts, but men
ft11r af
The new law provides that the tax
commission shall supervise this work
and formulate new methods and
processes, by which the theory of the
law of taxation can be successfully
applied in practice.
We hope that the legislature will
adopt a measure providing for a tax
commission. 1t will be the entering
wedge which will finally provide for
system of taxation that will be
credit to the state and which will do
away with our present bungling sys-
tenn which, with one exception, is the
very worst in the whole union. Min
nesota, which has taken such an adj
vanced position on most political
questions. should be ashamed of it's
present tax system. The methods of
assessment and levy are hardly more
discreditablc than the methods of COL
lection and enforcement.
Professor Alexander v. G. Allen, in
his "I~reedom of tho Church" hoe in