The Green Forest tribune., 1910-08-05
Is here a "Cullud Ge'man" Secreted
 Somewhere?

Fer Gent Tax Assessment. 1 am truly sorry that you did not, perhaps COULD not give us more extensive, more definite and more reliable infor- nation on tha subject.
 have sought information from sev- eral different sources, but so far my efforts have only made confusion worse confounded, and this article is written with the hope that some one ABLE to give a full explanation will do so through the press.
 You say that you understand our Assessor, MT. Walden, has cut the per sonal assessment 50 per cent on his own volition and that this cut is made only in this county. Several citizens have told me they understood MT. Walden's explanation just as you did. 1 believe, however, that you and they misunderstood him. He has no authority in law to do such thing and 1 do not believe Mir Walden would of his own volition assume such authority.
 Our County Judge, Joe Dodson, tells me that MT. Walden made the 50 per cent assessment under the DIRECT INSTRUCTION of the STATE TAX COMMISSION and that the same cut is made in every county in the state. Judge Dodson further states that the purpose of the 50 per cent cut is to get the personal assessment on an equable basis with the assessment of real es- tate. It seems that by careful and exhaustive comparison of the Assessors s books with the deed books, it has been discovered that the real estate in the various counties has been assessed at from 20 per cent to 50 per cent of it's ACTUAL SALABLE value Now, the Tax Commission, as 1 understood Judge Dodson, acting on decision of the Supreme Court based on Constitution al provision forbidding one class of property to be taxed higher than an- other class, have sought to equalize the tax on the two classes of property by lowering the personal assessment to the supposed assessment of the real es tate. Assuming Judge Dodson' $ expla- nation to be correct, the question aris- es, did the Tax Commission have any legal authority to issue such instruct ions to the Assessors, and were the Assessors under any legal obligations to obey these instructions?
 l am not lawyer but think 1 can understand ordinary English language, and no where in the act creating the Tax Commission can 1 find such author ity.
 In section II we have this language ''It shall be the duty of said Tax Com mission, and it shall have the power and authority have and to exercise general and complete supervision over the assessment and collection of taxes and the enforcement of the tax laws of the state, and over the several tax assessors, tax collectors, county board of review and equalization and other officers charged with the assessment and collection of taxes in the several counties of the state, to the end that all assessments on property, privileges, and franchises in the state shall be made in relative proportion to the JUST and TRUE VALUE thereof, in substantial compliance with the law. "
 In section 12, we have this language about the Tax Commissioners: "They shall examine and compare the returns of the assessment of property in the several counties of the state and pro- ceed to equalize the same so that ALL THE TAXABLE PROPERTY IN THE STATE SHALL BE ASSESSED AT ITS TRUE VALUE.
 "'In the performance of it's duties, the said board will be governed by the following rules:
 l. They shall add to the aggregate valuation of the real property of every county which they believe to be valued below it's true and full value in money such per centum in EACH CASE as will bring the same to it's TRUE and FULL value.
 1. They shall add to the aggregate valuation of any class of personal prop erty of any county, town, township, village or city which they believe to be valued below the TRUE and FULL value thereof, such per centum in each case as will raise the same to it's TRUE, FULL and proportionate value.
 5. They shall take from the aggre- gate valuation of any class of personal property in any county, town, town ship, village or city, which they believe to be valued above the true and full value thereof, such per centum as will reduce the same to it's true, full and proportionate value"
 Now, if there is any one thing clear and emphatic in the commission sta ute it is that all property, personal and real, must be assessed at its TRUE and FULL VALUE"
 If it is not so assessed it is the duty of this commission to change it to it's