The Salt Lake herald-Republican. [volume] (Salt Lake City, Utah) 1909-1918, 1910-02-26
IMPROVEMENT Is POSSIBLE.

In his first message to the legislature
of Utah Governor Spry made the fol-
Iowing-among other-suggestion
one of the most important matters
therefore, for your consideration Is the
question of the amendment or revision
of the revenue laws relating to the tax
alton of property. 1t IS Tor you 10 ue-
1ermine whether il viii be best to Try
10 correct existing defects by amend
n1ent, or by the enactment of new law
adequate to our present needs ana con-
ditiOns.
Legislatures have an admitted right
10 do as they please. and therefore no
criticism viii be made because Of the
failure of the legislature TO follow the
suggestions of the governor, and insu-
tute "A reform in the revenue laws.
And vet improvement is possible.
Such improvement would be for the
benefit of all the people. Wisely consid-
cred, improvement of the taxing system
of Utah would present a structure OF
which the state could be proud. There
would be no necessity either to apollo
gise or defend.
in banks individual deposits in excess
of forty-two million dollars in Utah. The
taxing officers found four and One-hah
millions. Employees of the sheepmen's
associations found nearly a million more
sheep in Utah than the assessors found.
The state has a total assessed valua-
ton OF less than two hundred million
dollars-and a state rate Of eight mills.
There is. without any doubt, more than
six hundred million dollars actual valu-
alton in the state-and the rate could be
three mills, and yield more revenue
than is now derived.
Under the constitution and the laws
of Utah, both interpreted by the SUI
preme court of the state, property must
be taxed according to its actual cash
value. Il can not be said that is done,
And it could he done without adding
one penny to the burden Of any one.
Some eastern states that have Travelled
this vexatious road, and learned more
about it, have tried and found accept
able various systems. One, Endorsed by
successful experience in Philadelphia,
provides for three appraisers in each
county township or city ward who take
each year the assessment rolls of the
previous year and revise them, bringing
them up to date with all Improvements
that have been made. They get all the
values, because they know their neigh
borhooGs. They are not subject TO the
favor of any one. They draw their pay
from the county for the time they work,
and that Is the end of their service.
it has been objected that, II the
actual valuation in Utah be accepted,
the rate for state purposes would be re-
duced automatically, while that of
cities, towns and school boards would
remain at the present maximum high
figure. Surely that could be prevented
In the same law which provides for as
sessment according to the actual value
A new legislature will assemble early
in next January. It will be composed
Of good men, but It is hardly likely
they viii be trained in law or experts
in taxation. Governor Spry could do
no greater service to the state than ia
appointing now a tax commission of
especially competent men who could
20 over the involved and fictitious rev
enue laws of Utah, and formulate bill
providing for the equalization of taxes
everywhere: for securing an improve
ment fund by reaching ali property and
values; for the assessment of all prop
erty according TO its actual value; for
the sure reduction of the rate for towns
and cities and other municipalities, as
well as that for state purposes.
Some time Utah viii have to admit Of
ficially that she owns more than two
hundred million dollars Of property sub
ject to taxation. The sooner it Is done,
the better. We believe the state will
back up the Governor in providing new
for the revision Of Utah's revenue sys-
tenn