The Columbus journal. (Columbus, Neb.) 1874-1911, 1909-01-13

far as it was possible, to make the asses
ments of property uniform, SO that each
class OF property should bear its just
proportion of the 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
sos was increased by the board. 1854,
AL.
Any one who has given the question of
railroad assessment much consideration,
and has familiariZed himself with the
Facts, must realize that the railroad COM
panies are, comparatively speaking. not
eQuitably 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 each other. At present there is an
apparent disposition among the railroad
companies to stand together and not give
information concerning another company
that would Ice helpful to the board of
equalization.
In 1907 the lands of this state We're as
sesed at approximately $4,000, 600, an
increase OF $55..00.O 200. This increase was
brought about from the fact that lands
had not. been assessed since the year 1904.
and because since that time there has
been a great increase in 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, il 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.
1t is the duty of the board OF equaliZa
ton to equalize all classes OF property SO
that the burden of taxation may be
equally shared.
The first essential in just system OF
taxation is to provide means for uni
form assessment No class of tax payers
Will complain of their assessment if the
property is assessed uniformity through
cut 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 at the present time IS
by far more uniformly assessed than Ii
was under the old revenue act.
1t IS true that il is difficult for the
board of equalization to do justice in all
instances. because no one can have
I'm If fla ,nI .,l no
property in all parts of the state.
The board of equalization is composed
of officers elected by the people of the
state. There need be no fear that such a
board will deliberately and Intentionally
DO an injustice to the taxpayers in any
portion of the state.
Powers of State Board.
The board should not be deprived of the
right to lower any class of property o.
I'll classes &C property returned for
county. Neither should the board be de-
e:ty or any class of property of a county
when, compared with other counties, such
property has been under-vaiued.
When the revenue law was first en-
acted that board could raise or lower all
Of the property within a county, but it
did not have the right TO raise or lower
any particular class. Experience demon
strated that it 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 is no necessity for any
change in the law in this particular.
So far as the assessment of land is
concerned. if is a matter of common
in the assessment of land values in 1905.
with the exception of some parts of the
sand hills district. increased from the
east TO the west. 1t is also matter OF
common knowledge that the lands in the
eastern part are assessed at more nearly
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-
velopnent when many sacrifices must
necessarily be made, a good many of
which are for the welfare of the whole
state.
Assessment Of Railroads.
So far as the lands and the railroads
are concerned, aIn firmly OF the opinion
that the railroads, with the exception OF
the Union Pacific Railroad company are
assessed as high in proportion to their
actual value as are the farm lands Of this
state. believe the assessment of the
Union Pacific Railroad company should be
still further increased. in justice to the
other taxpayers of this state. and have SO
maintained while acting as member of
the assessment board.
So far as the election Of assessors by
precinct is concerned. that is a different
matter. and to that have no objection If
you deem it wise to make the change
If any amendments to the revenue law
are made. the object should be to secure,
4. possible. a more just and equitable sys-
tenn OF taxation.
a glance at the grand assessment rolls
Of this state will convince anyone that it
is more necessary to devise ways and
means whereby the owners of personal
property may pay more nearly their pro-
portion of the taxes than to make amend
ments which will restrict and tie the
hands of the board OF equalization.
In 1906 the personal property Of this
state, other than railroad and private ca-
service. was s.5.O5S. 600: in 1907. So.
900. and in 1908, ss2. 5s3 900.
Anyone who is familiar with the condi-
tons in this state knows that the actual
value Of personal property in 1905 was
greater than it VS. in 1907. yet the grand
assessment rolls shows decrease OF
$3.50, 900.
The holders of the invisible personal
property evidently have discovered vari-
nIrS WAYS Of cnpcealinv their nrOparry