The Ogden standard. [volume] (Ogden City, Utah) 1902-1910, 1909-09-24

method of assessing and collecting the
property tax arc numerous and grave.
! l.. G.. Powers, chief statlstfcian of
the Census Bureau. urged the adop-
| tion of a uniform listing OF real estate
which will show more clearly tble
value and assessment of real estate,
| He advocated what he termed the
analytical and statistical methods In
the listing of real estate for taxation
! and claimed that the application OF
this method would take the question
Of property taxation out OF the reach
of demagogues and cheap politicians
and that ii would serve 10 show the
proportion OF the general tax that is
| being paid by the farmer, the lumb-
| crman, and the railroads.
"Many economic writer's and stu
dents OF public finance have In the
past fifty years called attention to
| the imperiections of existing systems
OF obtaining public revenue said Mr.
Powers, "and the desirability OF find
ing. ii possible. some substitute for
the general property tax" While
many minor changes have been made
in the methods Of obtaining state and
local revenue. said Mr. Powers. today,
as ct the middle OF the last century.
local governments and most state gov
ernmcnts in the United States and
Canada rely principally upon the gen.
eTal property tax Tor their revenue.
and will In all probability continue TO
do so for the next fifty years.
Free From inequalities.
Under such circumstances the prac-
| tical man, striving TO improve the ad-
minIstration Of public business" he
continued. will give his attention
primarily TO consideration of
, methods of freeing the assessment
and collection of that tax from the in
equalities which now accompany them
Those inequalities are numerous and
grave. Many townships can be found
In the country in which a farm with
a selling value of $4,000 is subject 10
the same tax as a second farm in
another part of the township with a
selling value Of $4,000; and the town
ships are legion In number in which
farm property is assessed at a diff
ferent portion of its value from that
assigned 10 forest land, and the prop.
erty used for residential, manufacture
ing and other purposes"
Mr.. Powers insisted that the need
for improving the methods Of assess
ing real property was evidenced b!
the fact that for forty years at least
IS per cent Of the general property tax
OF the United States has been levied
and collected upon realty, He SAID
that although the proper listing and
reporting of realty for purposes of
taxation should be given greater con-
Sideration than Is given to the cor
responding listing OF personality, that
such is nowhere the cnse.
Some of the most intelligent peo-
pie claim that the railroads arc pay
ing relatively only one-third as much
tax as the farmers and lumbermen,
and on the other hand, the railroads
claim that they are paying as heavy
tax as the farmer and that their
burden of taxation is much greater
relatively than that of the lumber
man" continued Mr.. Powers. AN an.
alyss of the published reports of the
state and comparisons of the data OF
such reports with reliable information
obtainable from other sources alike
fall to be conclusive as to the contcn-
tlon of any of the parties TO this con-
troversy,
Means OF Evasion.
$50 long us this condition prevails.
the state referred 10 will afford the
dishonest firm OF corporation a ready
means for evadinS just taxation. and
Will find the subject Of taxation and
the administration of public service
corporations are used by demagogues
for the purpose OF stirring up strife
and agitation, without advocating the
interests OF any class Of the people,
or any industry In the community All
industries will continue to be more
or less disturbed and subjected to un-
Just burdens. suspicion and annoy
ance."
Mr., Powers outlined his idea of the
method which should govern the list
prepare careful cadartrc of all real
ing OF real property. The state should
prepare careful cadartre of all real
estate, he said. this cadastre TO show
the acreage under cultivation that
covered with timber. with orchards
waste land and land which may be
plowed The classified list of acres
should also show the number Of acres
of mineral land, of quarry land. and
land valuable for oil gas or other de-
poslts The cadastre should also show
the number OF city and town lots
subject TO taxation Mr. Powers added
that the cadastre should be supplant-
ed by a listing of the value OF the
property apart from the value of the
land,
To Determine Acre Property.
When we have classified listing
of acre property that segregates areas
and values according 10 the character
of the land, and separately sets forth
the values Of the improvements on
every class Of land, We will have the /,
application of the analytical and stat
istical method TO the taxation of real i
ty,' continued Mr., Powers I'VE shall
have as intelligent and as lucid q
statement OF acre property subject TO
taxation as some of our states now
provide their citizens with reference
TO personal properly subject to the
tax When such n listing is made.
the farmers aud other classes OF citl-
zens Will have the data for determin- |
ing approximately whether they are |
being taxed more than other classes |
and the people engaged In produc. |
tive industries will know whether they |
are bearing burdens which should be |
shared but are not borne to an equal |
degree by the speculator."
u am merely urging the application /
to taxation of the analytical and stat |
istical methods which the business |
world has utilized in so many fields. |
and upon which il is relying in an !
oVer-increasinG measure as guide for |