Camas Prairie chronicle. [volume] (Cottonwood, Idaho) 1901-1917, 1910-12-30
Would CHANGE IDAHO TAXES.
Byron Defenbach of Standpoint offers
Suggestion.

institutions is exempted from taxa
ton, while that of others is not. See
especially the laws of Rhode Island,
Pennsylvania and Louisiana. These ex-
emptions are in accordance with prin-
ciples laid down by the best authorities,
as in Tucker s Political Economy, Chap.
IA, we read that 'In the laying Of
taxes, one purpose had in view may be
to encourage one branch of industry or
trade" while Justice Story, in his
Treatise on the Constitution, asserts
very broadly the power to tax for other
purposes than for revenue.
1t would seem both proper and wise,
then, for us to consider what particu-
lar lines of industry we desire most
to develop, encourage and promote, and
to frame our laws with at least mod
crate and reasonable reference to those
considerations. l think there can be no
argument against the proposition that
the first in Importance of these indus
tries is that of agriculture, and indeed,
both the principle involved and my sug-
gestion of its most important applica-
ton, appear to have occurred to the
trainers of our own constitution, for the
very first provision in that instrument
looking toward exemption from taxa
tion reads as follows
Crowded the legislature may ex-
empt limited amount of improve
ments upon land from taxation. =
ICONS. of Idaho, Art. 7, Sec. 2.) It is
conceded that nothing else will so
rapidly decrease the burden of taxa
tion for general purposes as settle
ment of the country, and the levy of
taxes for state purposes will decrease
by law with the increase of total valu-
alton of property in the state. ICONS.
of Idaho, Art. T., Sec. g. Note.) j
would therefore recommend the pass
age of law
Exempting from taxation a reason
able amount, say SO per cent up to a
definite limit, of improvements on lands
actually used for agricultural purposes,
and exempting all improvements on
homesteads upon which final proof has
not been offered. Improvements are
defined in Section 1916, Idaho Revised
Codes.)
2. Certain large owners of adjacent
lands in this state have adopted a form
of conveyance which reserves to the
grantor mineral rights, easements, and
other estates, either for long periods or
in perpetuity. This system, when ex-
tensively practiced is deterrent to set
Element and cultivation, and may easily
be made to form the groundwork of
what would become practically sys-
tenn of landlordism. It is one of that
type of evils whose greatest menace
lies in. the fact that they are obscure
and postponed; apparently innocent in
inception and harmless in growth, they
are likely to become extremely dis
astrous in fruition. From the very in
nocence of its outward appearance,
there is grave danger that the import
ance of this iniquitous policy will be
overlooked; it is a cunning wolf in
sleeps clothing. Taxation cannot pre-
vent this evil, but it can advertise and
discourage it. do not know that our
laws need any Strengthening to enable
us to take these dangerous rights; if
we have laws covering them, let us in
woke those laws, and if we have none
let us endeavor to enact them now.
Provide by legislation, so far as the
constitution permits and existing laws
may seem to require, for the separate
taxation of easements, mineral rights
or other similar interests granted or
reserved from an estate in fee, wherever
the same detract from the Fffull cash
value" of the property.
Where two estates or interests exist
in the same property, both of them
must be considered in arriving at its
full cash value;" if either of them
subtracts anything from the value of
the property considered as an estate
in fee, that equity should be assessed
on the basis of the amount so sub
tracted.
3. The method now employed in
Idaho for arriving at the value of
property for purposes of taxation is
farce; it does not need any new law
to change it, for it is absolutely in de-
iance of existing statutes. Our laws
provide that call taxable property must
be assessed at its full cash value. -
(Sec. 1852, Ida. Rev. Codes) This pro
vision is wise one Any lower valu-
alton opens the door to fraud, gives the
state a low rank among its neighbors,
and frightens prospective investors in
two ways, by suggesting small value
and necessitating a high levy But in
spite of this plain and benefcent pro-
vision of our statute, the county as
SCISSORS of the state meet at irregular
intervals at the capitol, and there, as
officers of the law, gravely fix an illegal
rate and go home and violate their own
unauthorized agreements. The injured
taxpayer has an apparent, but inef-
fective remedy in court against dis
criminative valuation of his property.
The court points him to the law, and
denies him any relief, unless his as
sessment exceeds the "full cash value"
of his property. (Humbird Lumber
Co. VS.. Thompson, II Ida. 614) This
must be cured in some way, sooner or
later and would recommend to the
legislature that they