The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1908-08-04

new tax code, after enumerating the
evils found Ia the system of this
state says:
Justice in taxation can never be
even Appropriated as long as assess
lments are so ineficiently performed"
And II further says:
"ln order to secure enforcement of
the law you must begin with the ass
lessor he must actually see.
land value the property to be assessed.
He must go upon every tract of land
and report as to its condition"
Continuing to speak Of the assessor
and his duties, the commission says
in substance: He must require every
taxpayer to make out and file his in
yentory in accordance with law, and
III will be impossible to compel list
ers in many towns TO perform their
duties according to law unless there
is some supervisory board
And 80 that commission recommend
ed the appointment by the governor
of permanent tax commission for
the entire state, consisting of three
persons not more than two OF whom
should belong TO one political party,
who should Iave complete supervision
Of the work Of the listers In that
Estate.
The commission also reports that
in its investigation it visited Indiana
Michigan, Wisconsin and other states,
where such tax commissions had been
created and that the experience of
those states left no room for doubt.
as to the wisdom of providing for a
permanent tax commission.
This recommendation of the Min
inesota commission was finally adopt
ed by that state and a tax commission
was appointed in accordance there
with.
Although it has already accomp-
lished important results, the law has
not been long enough in force so that
we are able to report fully as to its
workings, but Il is practically like the
Wisconsin law, which in that state
appears u work admirably.
! MISSOURI In this state a special
commission was appointed IN 1903 TO
investigate this subject and report.
1t says:
There is an absolute want of
equality in taxation in Missouri caused
by the absence OF any uniform rule
throughout the state for assessing
property That some coun.
ties contribute more than their share
to the state expenditures, while 9th.
ers are charged with less than their
share. 1t is within the
bounds Of truth to say that no two
counties in the state have the same
rules for the assessment of all classes
of property Some counties
valued their real estate as low as
thirty per cent of its selling price,
. while others have ninety per cent
basis
In its recommendations the Mis-.
souri, commission says:
Some twelve or more states have
within recent years established the
Office OF State Tax Commissioner. and
: It would be well for this State to
create that Office The com.
; missioner should be given large sup
. !eryisory powers over local assessors.
II should be his duty to visit different
counties and towns, advise. confer
with and instruct the assessing Off
GERS, to inspect the work OF assess
ment and see that the proper basis
, of valuation is adopted and enforced"
In other words that he should be
the supervisor of all matters of taxa
ton. II says further:
In other states the results of this
, supervision have fully justified the
creation OF the Office and the increase
in the revenue has been for greater
than the expense incurred The local
assessors have been more efficient;
| the amount Of property listed for tax
alton has been greatly increased, and
, the inequalities and Determinations
have al least been reduced"
, In concluding its recommendations
. the Missouri! commission says:
The commission believes that the
most important recommendation It
can make, and the best thing that
can be done to improve our tax sys
, TEN under our constitution is to
create the Office of Tax Commissioner
with broad supervisory powers over
/, local assessing officers and boards
as above suggested"
. MICHIGAN Governor Pingree, in
his message to the legislature OF
Michigan, December 81, 1900, refer
: ring to a law creating a tax commits
sion in that state in 1899, says:
: when you are thoroughly familiar
with the results OF its (the commits
siou 81 work, know you will confirm
the statement which | have hereto
: fore made in this message, that the
law creating il (the commission is
, the most important one ever enacted
: by a Michigan legislature
And he submits a table showing the
> difference in assessments of property
: for the year 1899, before the com
omission commenced it's work, and fol
the year 1900, the first year of II.
, work
y He says:
> The result of only one years worl
I lof the Tax Commission has raised tn,
Il appraised valuation of property il
Michigan nearly three hundred ant
, fifty Mullins of dollars"
= INDIANA, The state of indiana
y has established state tax commits
sion which annually holds convention,
:, of all the assessors of the state, ant
y has general supervisory power oveI
/ the assessments in the state. Aftel
= the act creating this commission tool
:. effect, Jacob p. Dunn. State Librarian
!. of Indiana wrote an article review
:, ing the workings of that law.
|" He says:
I Il have heretofore shown that thu
, chief evil of our old tax system was
n in the failure to secure an enforce
7 ment of the law as to assessment.
; on fair cash value and the neces
: sary result of inequality between
X counties of the state and the town
:, ships of each county and the indi
u 0iduals Of each township. The recti
II iication of this evil was the chief pur
pose of the new law; and to that enc