The Salt Lake tribune. [volume] (Salt Lake City, Utah) 1890-current, 1911-03-25
Much Interest Manifested in
appointment of Commis-
sion by Governor.
EQUITABLE DISTRIBUTION
or TAXATION IS OBJECT
AppOintees, Three in Number,
Have Difficult Task Con-
fronting Them.

Much interest is being taken In the
appointment by the governor Of the new
commission TO revise the revenue laws OF
the state The commission was author
lied by ihe recent state legislature. 1t
win consist OF three members, who will
be given power to revise and codify the
revenue laws of the state and present to
the next legislature a new revenue code
IN the form OF bills ready for introduc-
tion
The purpose OF the commission is TO
devise laws which will more equltably
and justly fix the assessment on various
classes OF property and apportion the
taxes 10 the various counties OF the state.
Under n revision OF the revenue laws
more nearly it's actual valuation In money
It is hoped that the Tax levy may be re-
duced. AS IL result. IL Is hoped that the
burden OF taxation will be more eauita-
bly, distributed among the citizens Of
the state and that while The states
revenue will Increase the amount Of indi-
vidual taxation Will he decreased
Commission Created.
state board OF equalization. the recent
state legislature passed several meas
ures looking 10 comnlete revision of
the revenue laws OF the state. The most
important bill passed was The one Great
Ing commission to revise the revenue
laws.
n commission OF three members. who are
10 devote much of their time within the
next two years to the, preparation of a
nue. laws Of the state and suggest
changes. together with bills ready for
Introduction In the legislature embody-
Ing the recommendations of the commits
sion. changing the revenue laws TO make
them more just, and equitable.
The act creating the commission gives
it judicial powers. The members OF the
commission may summon witnesses. in
vestigate the records of public and .pri-
vate corporations, and investigate thor
methods of assessment and collection OF
taxes. They arc empowered 10 call upon
the attorney general. the state board Of
equalization and all county and state
officers for information with reference
10 revenue and taxation: The commits
sion is 10 compile all Of the revenue laws
OF this state now In force and to con-
slider proposed amendments The COM
mission is 10 secure copies of the reve-
nue. laws Of other states and TO compare
the methods of assessing and collecting
taxes OF the other states
Confidence in Commission.
Members of the board Of equalization.
members OF the legislature and other
state officers believe that with the pow
commission it will be able to draft
revenue law that will be good or bet
ter than any now in force IN any state
In the union, The act carries an appro-
devoted to the salaries OF the members
OF the commission The other $4,000 will
go toward The expense of the inquiry
10 be carried on by the commission
At present the constitutional provisions
are "a bar 10 any revision of the reEe-
nue. laws Of the state. The constitution
prescrlbes the method of assessing prop
erty and makes no provision Tor any
change in this method by legislative en-
unable to correct inequalities in the taxa
tion OF property which now exist under
the somewhat obsolete method prescribed
in the constitution.
In order 10 correct The constitutional
bars TO the enactment OF more equitable
revenue legislation. the legislature passed
four resolutions praposine amendments
to the state constitution. These amend
ments will be voted upon by the electors
OF the state at the general election I'm
1912 Unless they are passed, the lesls-
lature will he powcrlesS TO revise the
revenue laws The revenue commission.
however. will proceed with the prepara-
tion OF its revision of the laws. acting
on The assumption that the proposed
constitutional amendments will he adopt
ed by the people.
Proposed Amendments.
All of the proposed amendments are
for the purpose Of removing the const!-
tutional bars to the enactment OF com
prehensive revenue measure. The pro
posed amendments are to sections :. ..
and ii OF article l3 OF the state con-
stitution. The amendment to secu9n
governing the taxation OF all classes o.
property, fixing the exemptions and the
values Of the property. The chanSe IN
section 3 extends the power of the leg's-
lature to enact a complete revenue law
and removes the bars TO such enactment.
In section the change permits the legls-
lature to enact measures prescribing the
manner OF taxing mines. Section Ii. as
amended. gives the state board OF equal
izarion a constitutional status ana s'ves
the legislature the power TO regulate the
duties of The state board. These amend
n1ents. il made. will make possible a
complete change in the revenue laws
which Is impossible at present,
Another measure which was passed by
the legislature was the bill by Marks.
giving the power TO the legislature TO
erty. At present all livestock rs under
only one classification Under the change
provided by the enactment MADE IN ire
ton has the power TO fix one valuation
for range sheep and another ValuaNon
for farm sheep. and in a similar manner
TO make one valuation for range cattle
and another for dairy cattle.
Loss Is Suffered,
At present the state suffers a cousid
cradle loss through the failure OF asses
sors To record range sheep and cattle.
so 600 sheep on the range~in ttab not
more than 10000 are assessed while OUT
of every 1000 farm sheep the assessment
is practically 100 per cent AS a result.
the farmer with few sheep is forced To
pay proportlonately IA much larger share
OF the taxes than Tho tlockmaSter WIN
thousands of sheep on the public range.
Under the present classification the as
sosscd valuation of a sheep. whether on
the farm or on the range. Is the same.
| 'ndcr the amendment, II will be possible
for the gtate hoard of equalization To
place higher valuation on the range
sheep than on the farm sheep and thus
euualize the discrepancy caused by the
failure of the assessors To record the en-
tire number of range sheep.
The state board OF equalization made
no request To the legislature for laws
which would he of benefit To the MEM