The Salt Lake tribune. [volume] (Salt Lake City, Utah) 1890-current, 1909-12-06
THE PROPOSED CHANGE

With respect TO the proposition. now
much discussed. of largely increasing
the assessed value OF the State, The
Tribune feels impelled 10 issue a word
Of caution, The question is not one as
though we had no established system,
and that we were about TO establish n
new system Of assessments aud taxa
ton. Nothing Of the kind: VIC have Il
long tried system of assessment,
system upon which many things arc
based. In the Constitution there is
Limitation on the rate of taxation as
the assessment increases; in n large
number of cities and school districts
there are limitations on the rates or
tax levy, and in general, our system
is adapted To the procedure that has
so long prevailed.
Now suppose that We should change
the system so as TO largely increase the
assessed valuation-make the total
valuation of the State so high that
there would be so much or even more
revenue under the limitation of rates
| imposed by the Constitution as now
the total of taxation would he about
doubled in order to meet this new con-
diton: it would have 10 be treblcd 10
afford any particular increase in the
amount of State revenue.
| The Constitution (see article lS, sec
tion - provides that until the valua-
tion of the State exceeds 5000 100000,
shal1 orrn1d p,rht
mills on the dollar; this inclusive of
the three mills State school tax; and
when the valuation exceeds 100000.
000 the total State tax rate shall not
exceed five mills; aud when the valua
tion reaches or exceeds 100000, 900,
It is evident, therefore. that the State
valuation would have 10 reach Si00,.
600, 900 in order 10 afford as much reve.
uue as under the present rate where
the valuation might be Just under $500"
100000. and might yield about $780,
| 600, the same as the four-mIll rate
would yield on s400,000,000. But there
is tremendous gap between S200,000,-
600 and S400,00O.000; the valuations
would have to be increased enormously
in order to reach the higher figure and
as every other part of our taxing sys-
tenn, including the limitations of rate
of taxation in every direction. would
have to be changed. we Judge that, on
the whole, it is better 10 leave mat
ters Just as they are. 1t is q good deal
easier and safer to keep the tax levy
under 5000. .000,Q0 and leave everything
else relating TO taxes as it is, rather
than 10 mako change that would
force corresponding changes all along
the line; and these changes would have
to be changed again from time TO time
rs the valuation increased or de
creased.
AS the laws are, we have very large
number of taxing entities. as cities
counties, and school districts, that arc
limited 10 certain rate of tax levy
Suppose that wo should increase the
valuation. tremendously and leave that
taxing power as il is. we should then
see q doubling or treblinp of this loca1
taxation under the same limit as now
because OIL lnS iOlpIc oI iloulb NdIud
ton Of the assessments. We have now
a we'll understood system Of procedure
: in the assessment of property, in the
, levy and collection Of taxes; everyone
, interested knows what the limitation.
) orc. and everyone knows OF can easily
ascertain the restrictions on the differ
: ent local taxing powers. A change
would throw all this into confusion, and
, inevitably in the "mix.up' there woulc
J; be added 10 the taxation tremendou:
0 increase that would be permissible, will
h the local restrictions remaining and the
= value Of assessments enormously in
creased.
+. So we judge that, by all means. th'
. part of wisdom is to let our system
1 aloue for the present. If it should eve,
q come that the limit of taxation shoul(
pass the 5000, 100000 mark (but it cal
/. easily be held down) with the tremen
). dous reduction in State revenues tha
would then ensue, 1T would be time
J. enough to cast about for change.
r
S They are working for the establish
Il mont here OF transparent brick, but thu