The Idaho Republican. [volume] (Blackfoot, Idaho) 1904-1932, 1911-01-06

L 0o0CooCN
on the basis of the amount SO sub
Itracted.
4, 3. The method now employed in
Idaho for arriving at the value OF
property for purposes of taxation is
farce; 1t does not need any new law
to change it, for it is absolutely in de-
fiance of existing statutes. Our laws
provide that "all taxable property
must be assessed at its full cash
value" (Sec. 1852; Ida. Rev. Codes.
This provision is a wise one. ANY
lower valuation opens the door to
fraud, gives the state low rank
among its neighbors, and frightens
prospective investors in two ways.
by suggesting small value and ne
cessitating high levy. But in spite
OF this plain and beneficient provision
OF our statute, the county assessors of
the state meet at irregular intervals
at the capitol, and there, as officers
OF the law, grave'y fix an illegal rate
and go home and violate their own
unauthorized agreements. The injur-
ed taxpayer has an apparent, but in
effective 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
assessment exceeds the full cash val
ne" of his property. (Humbird Lum-
Der Co. vs.. Thompson, IL Idaho, 614)
This must be cured in come way.
sooner or later, and I would recon-
mend to the legislature that they
Repeal or amend section 1852, Ida
no Revised Codes, or still better, pro-
vide in some way for the rigid en-
forcement of the present statutes in
every county in the state. The latter
course would necessitate the abolition
or reduction of the fixed levies to
prevent the accumulations of surplus
monies in the various funds.
4. The present poll tax law, COW
cred by Sections 1912 to 1862, is I
cumbersome, unwieldy and unjust In
theory, 1t compels a contribution to
our revenues from individuals who
cannt otherwise be reached; in prac-
tice, it utterly fails of its ostensible
aim, but simply adds to the burden
Of the man who, more than all others,
needs and deserves the utmost consid-
grafton, viz, the small property own
sr. and it adds to his burden in an
inverse ration to his worldly wealth.
It Is difficult and expensive to collect
md to account for. it is not -, Y
While; iaG1unpaaS Worth [,
bOn.ci county, with pop
ulation of $1,000 and an assessed
valuation of $4,000, 900, l venture the
assertion that this poll tax does not
net in excess of $4,000 in revenue.
Repeal Sections 1912 to 1852, Ida
no Revised Codes, which provide for
the imposition and collection Of a
cash poll tax, MI
do not offer the above suggestions
us a panacea for our tax ills; ttere
RAY be insuperable obstacles in th>
way of their enactment of admin
istration. Taxation is after all, large
ly matter of administration The
assessors Office is to a great extent,
an Office of tendencies" and until ,
the law becomes able to make men
all-wise and absolutely honest, our
taxation systems will not be entirely !.
perfect I.
Our neighboring state of Washing
ton has taken some forward steps in
this direction, and the report of its /
tax commission, created in 1905, is
well worth the study of every citizen
of Idaho.
If anything l have said should has
ten the investigation of the evils we
now endure, or If any suggestion !
have made should furnish food for
thought, then I have not wrl..en in
vain.
With best wishes, have the honor
to remain,
Very respectfully yours, (
BYRON DEFENBACH.