The Roswell daily record. [volume] (Roswell, N.M.) 1903-current, 1909-09-23
METHODS OF ASSESSING
AND e Il

adoption OF a UNIFORM llSJ1ng on real
estate which will show more clearly
the value and assessment of real
estate. He advocated what he term
ed the analytical and statistical meth
DDS in the listing of cal estate for
taxation and claimed that the appLca-
tion of this method would take the
question of property taxation out of
the reach of demagogues and cheap
politicians and that 1t would serve to
show the proportion of the general
tax that Is being paid by the farmer.
the hEnbernan, and the railroads.
Many economic writers and stu
tents of public nance ave in the
past fifty years called attention to
the imperfections of existing systems
of obtaining public revenue" a Mr..
Powers, land the ~desirability of find
ing, If possible. some substitute for
the general property taxi While
many miner changes have been made
in the methods of obtaining state and
local revenue. said Mr.. Powers, today
as at the middle of the last century,
local governments and most state
governments in the United States and
Canada rely principally upon the
| general property tax for their reve-
nue.. and will in all probability con
tinue TO do SO for the next fifty years.
Under SUCH circumstances the
| practical man, striving to improve the
administration of public business" he
| continued. will give his attention pri-
marily to a consideration of methods
of freeing ihe assessment and collec-
| ton Of that tax from the inequalities
| which now accompany them. Those
| inequalities are numerous and grave
| Many townships can he found in the
| country in which a farm with a sell
ing value of $4,000 is subject to The
same tax as a second farm in another
part of the township with a selling
value of 10000: and the townships
are legion in number in which farm
property used for residential. MANI
featuring and other purposes.
Mr.. Powers insisted that he need
for improving the methods OF assess
ing real property was evidenced by
the fact that for forty years at least
~ per cent of the general property
tax of The United States has been
levied and collected upon realty. He
said that although the prope listing
and reporting of realty for purposes
Of taxation should be given greater
consideration than is given to the cor
responding listing Of personality;
that such is nowhere the case.
Some of the most intelligent PEG
pie claim that the railroads are "a
ing relatively only one-third as much
tax as h farmers and luGnbermen,
and on the other hand. the railroads
| claim that they are paving as heavy
a tax as the farmer. and their burden
of taxation is much greater relatively
than that of the h~Tmberman,' contin
ued Mr.. Powers a analysis OF the
published reports of the state and
comparisons of the data of such re
ports with reliable Information OBJ
tainable from ouher sources alike
fail TO be conclusive as to the con
~tention of any of the parties to this
controversy.
so long as this condition pre-
walls. the state referred to will afford
the dishonest firm or corporation a
ready means for eyading just taxation
and will find the subject of taxation
and the administration of public ser
vice corporations are used by de-na
gogues for the purpose of stirring ur
strife and agitation. without advocat
ing the interests of any class of the
people. or any industry in the commu
nifty. All industries will continue 10
he more or less disturbed and sub
jected to unjust burdens. suspicion
and annoyance
Mr.. Powers outlined his idea of the
nethod which should govern the list
ing of real property. h state
should prepare a careful cadaster oi
all real estate. he said. this cadastel
4 " S-lOS TIE dCItd-t IA CuiilN Al ~
that covered with timber. with or
chards and waste land. and land which
may be plowed. The classified lis
Of acres should also show the number
of acres of mineral land. of quarry
land. and land valuable for oil. gas OF
other deposits. The cadaster should
also show the number of city and
town lots subject to taxation. Mr.
Powers added that the cadaster should
he supplemented by a listing of the
value of the property apart from the
tvalue of the land.
II when we have a classified listing
, or acre property that Segregaie areas
I and values according TO the character
5 Of the land, and separately sets fortl
: Itle values of the improvements or
? every class of land. we will nave the
; | application of the analytical and sta
= ~tistical cnethod to the taxation of rea
5 by." continued Mr.. overs. We hal
] have as intelligent and lucid a state
: ment of acre property subject to tax
: alton as some of our states now pro
: vide their citizens with reference L
: personal property subject TO the tax
When such a listing Is made the far
ners and other classes of citizen.
Will have the data for determining ap
~proximately whether they are beins
taxed more than other classes and
I the people engaged in productive in
dustries will know whether they are
bearing burdens which should be shaE
ed but are not borne to an equal de
gree by the spectator"
Il am merely urging the application
to taxation of analytical and statisti
cal methods which the business world
has utilized in so many fields. and
upon which II is relying in an owe
increasing measure as a guide fol
business administrations" said Mr.
i Powers in concluding Correct an
alysis lies at the basis of all modern
, business success: and statistics base
upon such analysis are playing an ov