The Red Cloud chief., 1909-01-15
SHELDON'S FAREWELL MESSAGE.
Advice He Has to Offer to New Lawmakers Regarding Many Matters
Of State Wide Interest.

for publicity Of county funds and the in
terest paid thereon.
Taxation.
The state board Of equalization un'cr
his administration has e~ndeavored, so
far as II was possible, to make the asses
ments of property uniform. so that each
class OF property should bear Its just
proportion Of tho burdens Of taxation.
To this end. the Union Pacific railroad
property. in 1907, was increased 25 per
cent. Increases were made on other rail-
road property. Altogether the assessed
value of railroad property In 1907 and
1908 was increased by the board. $685.
AL.
Any one who has given the question OF
railroad assessment much consideration,
and has famiiiari2cd himself with the
facts. must realize that the railroad COM
Npanies are, comparatively speaking, not
eouitably assessed. Some of the roads
whose earnings are small are probably
assessed at a higher value than some of
the other and greater railroads whose
earnings are much larger. However, these
inequalities must necessarily continue to
exist until the railroad companies fall out
with zach other. At present there is an
apparent disposition among tho railroad
companies to stand together and not give
information concerning another company
that would be helpful to the board Of
equalization.
In 1907 the lands Of this state were as
sesed ut approximately $li6, 900, 900. an
increase of, 1856. 700. 900. This Increase was
brought about from the fact that lands
| had mt hpNn ,usouaJ oip,n tho 1,o,r tuOi
and because since that time there has
been a great increase I'm the value of
lands throughout the state.
Difference in Valuation.
When the assessment OF lands was re-
turned to the state board of equalization,
this year. It was apparent that county
assessors had not used the same measure
OF value. The board endeavored to cor
rect that condition and perform its duty
as the law requires.
II Is the duty of the board OF equaliza-
ton to e~quaiize all classes Of property so
that the burden OF taxation may be
equally shared.
The first essential In n just system of
taxation is to provide means for a uni
form assessment. No class Of tax payers
will complain Of their assessment II tho
property Is assessed uniformity through
out the state.
The question OF taxation is not an easy
one. But anyone familiar with the his
tory OF the assessment Of property of this
state during the last ten years knows
that the property ut the present time Is
by far more uniformly assessed than II
was under the old revenue act.
1t is true that 1t is difficult for the
board Of equalization to do justice in al
instances, because no ono can have
knowledge of the actual value of all the
property in all parts of the state.
The board Of equalization is composed
Of officers elected by the people of tho
state. There need be no fear that such {
board will deliberately and intentoinall,
do IN injustice to the taxpayers In an,
portion Of the state.
Powers Of State Board.
The board should not be deprived OF tn,
right to lower any class of property OF
ali classes of property returned for @
county. Neither should the board be do.
prived OF the right to RISE all tho prop
erty or any class OF property of n count,
when. compared with other counties, such
property has been under-valued.
When the revenue law was first en-,
acted that board could raise or lower al
OF the property within a county, but Il
did not have the right to raise or lowe,
any particular class. Experience demon
strated that 1t was necessary to change
the law, and experience has also demon
strated that the change was "a wise one
The law in this respect should be left
alone. There IL no necc ssity for any
change In the law in this particular.
So far as the assessment OF land II
concerned, 1t Is a matter OF common
knowledge that the per cent Of increase
I'm the assessment OF land values In 1908
with the exception Of some parts OF the
sand hills district, increased from the
east to the west. II is also a matter OF
common knowledge tina the lands in the
eastern part are assessed at more nearl,
their actual value than they are In the
western part OF the state. There should
be no complaint that such Is the case
because the people In the western part OF
the state are still In that period Of de.
velopment when many sacrifices mus
necessarily be made, n good many o.
which are for the welfare OF the whole
state.
assessment or Railroads.
SO far as the lands and the railroads
are concerned, | am firmly OF the opinion
that the railroads, with the exception o.
the Union Pacific Railroad company, are
assessed as high In proportion to thei,
actual value as are the farm lands of this
state. I believe the assessment of Tho
Union Pacific Railroad company should b,
still further increased, In Justice to tn,
other taxpayers OF this state, and nave Sc
maintained while acting as a member O
the assessment board.
So far as the election OF assessors b,
precinct is concerned, that is a different
matter, and to that | IA no objection q
you deem 1t wise to make the change.
II any amendments to the revenue Law
are made. the object should be- to secure
II possible, a more Just and equitable sys,
TEN OF taxation.
A glance at the grand assessment roll.
OF this state win convince anyone tina 4
is more necessary to devise ways ant
means whereby the owners of persona