The Grangeville globe. [volume] (Grangeville, Idaho) 1907-1922, 1911-05-11

LII dLoWCl w ~ PSib OkNNAA ASSeSA
to the state board of equalization
by Assessor Defenbach of Bon
ner county, published in the Sand
point Review, State Auditor Tay-
lor makes the following reply,
in which he dishes up some very
interesting matters, which the
people the state over should
know. He says:
Editor Review: In your issue
of April % appeared an article
inviting the state board OF equal
ization to "go to"
Speaking for myself as a mem
Der of that board, | beg to de-
cline. If the general reputation
of our vain-glorious assessor is
to be credited, he is himself jour
neying in the direction he invites
me to go, and, if | had to take
the trip, l would prefer more con
genial company than that OF a
man with political Crouch.
| would like few words with
the readers of the Review to state
a few facts in relation to the tax
question and my official actions
in connection Herewith.
Believes In Cash Value.
| desire to state, in the first
place, that | am a. believer in
the full cash value principal of
taxation, but with this important
qualification-that the proper
foundation first be laid for it by
law. / took this stand as far
back as December, 1909, in an
address delivered before the con-
vtntion of county commissioners,
called by Governor Brady to
meet in Boise to consider, among
other things, a revision of our
revenue laws. That convention
was about to declare for full cash
valuation, but when | pointed out
that it could not be done without
certain legislation, in which l
was supported by Attorney Gen
eral McDougal the convention
concluded it was best to continue
IN the old plan, and appointed
a committee to report the neces-
sary legislation to a similar con-
ventiun to be held in December,
1915. This latter convention was
n,ver held, but majority OF this
committee including Governor
Brady, General McDougal, John
y. Robertson and myself made
extensive Investigations as to the
laws of other states, and came to
the conclusion that a tax commits
sion was an essential require
ment before any substantial pro-
gress could be made. We found
that the state, counties and NUM-
CAPABILITIES were levying $6,OOO,'
600 annually and yet in the levy
ing of these taxes and in the dis
tribution of the consequent bur-
dens there was no head or sys-
tenn.
Urged Tax Commission.
We therefore urged the crea'
ton of tax commission by the
legislature. We examined the
laws of eighteen states and con
cluded that the tax commission
law of Wyoming was best adapt
ed to Idaho, and General Nc
Dougal drew up a bill for submis
sion to the legislature which the
committee endorsed. The legis
lature met and the bill was plac
ed in the hands of Earl ID. Far
min, chairman of the ways ano
means committee and representa-
tives from Bonner county. Mr.
Farmin made some changes IL
the bill, to strengthen its admin
istrative features.
WHY the Commission Bill Failed
This bill failed to become
law because it provided that tn
state board of equalization shout
appoint the commissioner instea'
of the governor, and the dea
by which it was defeated woult
be al subject for another article
Had this bill become law it wa
expected to follow up wit
other needed legislation to enabl