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

i0Of oc-fOCf L. "a ~
1905 7046409 1876 800 ii
1906 7O5547l l3O 276 SS
Comparing the last two years %;
and '06 we find an Increase in valua.
tion of 50 O62 90.
The aggregate levy for 1906 is found
to be 1916 mills upon valuation OF
SO O62, this will give. .........$ l67 2s
Aggregate assessment expenses 1879 4C
Clear loss. +. ........ 81 6l2 l:
True, comparing the figures here
presented we find greater fluctuations
than in the two years treated, also
smaller fluctuations, they vary back
and forth but upon Tie whole show a
general increase as natural conse
quence of the country's developement
yet if we were to scrutinize the fig
ures closely we could hardly come tc
any other conclusion than that the
chief part of the vacillating tluctua-
tions result from incorrect listing as
indicated more clearly by the hgur es
quoted from the state auditors re-
port.
Can we do better?
Suppose we alter the whole system.
Let us create a board of assessors or
appraisers if you prefer that name.
The board of county comm issioners
would be as good as any, perhaps bet
ter, the business lies right to their
hands and they are generally expert
enced men of mature judgement, just
the kind of men wanted for the busi-
ness.
Let these men go upon the farm
and make as fair and just appraise-
ment as is possible for men of ripe
Judgement to do. They need not act
as court of inquisition, they need
not interview the proprietor as to his
household furniture or his wearing
apparel, they need not count pigs or
calves or chicks OF anything of the
kind. AS they enter upon the prem
ises and cast a glance about them
they see as quick as the thought can
enter their brains what the establish
ment looks like and what it is cap
able of producing in value per acre.
This is what they want to deter
mine; they want to estimate and de-
termine the producing capacity Of the
A little practice in
the business will enable them to do
this about as quick as they go and OBJ
serve the surrounding conditions.
Already before they enter upon their
mission they have awell defined con-
ception of what an acre of land in a
given locality will produce on an ave-
rage in money value.
They know the factors required for
successful production such as the
character and fertility of the soil, the
state of cultivation, the means at the
proprietor's disposition to carry on a
successful business, the distance to
market, etc. All these factors will
present themselves at glance ex-
cept, perhaps, the particular quality
of the soil in certain cases as, for in
stance, the measured extent Of until
liable places such as marshes, gulches,
rocky ridges and steep hillsides, and
if disagreement arises on this point
the county engineer will be the pro-
per party to decide: when such condi-
tions are once ascertained they may
stand good for long time. The cap
ital invested in housing, in fencing,
in yards, in mechanical fittings, in
implements and vehicles is also an es-
sential factor In production; all this
can not be hid; it shows up in the
general appointment Of the establish
ment and the man of practical judge
ment takes it at a glance.
or course he may ask appropriate
questions such as may suggest them
selves as, for instance, the value the
proprietor holds his establishment at;
counting heads is not advisable and
hardly necessary. If person is in
the cattle business he is likely to
keep as many cattle or horses as the
capacity of his farm will sustain and
his means permit; if he is in the
grain business he will be limited only
by the extent of his acres and the
favors of the season. A person may
carry on side-buSiness such as a
dairying establishment or a feeding
business extending beyond the capac-
ity of his own farm, such can be
taken note of without difficulty, any
one carrying on business in the
county is generally known to the
county commissioners and his circum-
stances will be known to Somesome
among them or the means of ascer-
tanning are available to them if a
doubt exists.
In the determination the commits
sioner will use his own judgement
and by comparing one place with the
other in any locality and by compar-
ing localities, their advantages and
disadvantages, he will place a just
and proportionate appraisement upon
each place.
Such appraisement should be taken
each five years and may be taken in the
five and ten numbered years to cor
respond with the census taking; the
census taking may be made a part OF
the business SO as to place the whole
matter upon bssinesslike and eco
nomical plan. Provisions should be
made for reporting to the county aud