The labor world., 1911-02-18
Submits Recommendations of
Vital Importance to Tax
payers of the State.
CHANGE RECOMMENDED IN
METHODS OF ASSESSMENT
Provides for Election of County
Assessor in Place of Present
Officials.

The Minnesota Tax Commission In
It's report to the Governor and Legls-
lature of the state recommends that
the following changes be made in the
taxing system and tax laws.
Basis of Assessment.
i. A change in the basis Of assess
ment from true and full value to
SO per cent Of true and full Value.'
The statute now provides that AL
property shall be assessed at It's true
and full value In money"
In defiant contrast to this unequi-
vocal mandate of the law Is the no.
torious fact that never since the soil
Of Minnesota has been taxable has
this law been obeyed. Property has
not been assessed at it's true or full
value, nor has any serious attempt
ever been made to so assess It, The
uniform, universal custom throughout
the entire state has been to assess
property at from 25 to so per cent OF
its actual value, and this custom has
had the long continued approval OF
the people, the silent support OF the
law making, and the acquiescence OF
the law enforcing departments OF the
state government. The truth might
as we'll be frankly acknowledged that
it Is dead letter, a still-born statute
unenforced and unenforcible. Any at
tempt to comply with its provisions
would be revolutionary and so con-
trary to the fixed and uniform GUS
tom of half century that it would
oppose the opposition and Indignation
of the people.
Creation OF New Office.
2 The creation of a. new county
office to be filled by an officer. to be
known as county assessor, to take the
place of and perform the duties of the
present town, village and city asses
sors. !,-;a D., ,,-x--< ....- - :.
The fundamental defect in the ex-
listing system lies in the inefficiency
of the local assessor. Dominated by
the Influence of his neighbors who
elected him, swayed by prejudice OF
favoritism. he carelessly or Intention
ally omits from the tax list many per-
sons and much property which should
be listed, his valuations are not meas
ured by the same standard, and are
not fair and equitable as between the
persons assessed.
Time for Assessment.
3. That all property be assessed
with reference to its value on March
1st instead of May 1st as at present
It Is evident that the time allowed
to the assessor for making his assess
ment should be much greater than
that now given by the statutes; and
it Is equally evident that this can bes,
be done by lengthening the time al
the beginning rather than at the end
of the work. The date of May 1st is
entirely arbitrary; there is nothing
sacred about it; there exists no par.
ticular reason why 1t should be pre-
ferred to any other date in the cal
endar. Of course so long as the ole
system of town assessors is adhered
to, the assessor could not commence
his work until after his election OF
the second Tuesday in March. But j.
the bill relating to county assessor!
should be enacted by the legislator,
at Its present session. there will
be no difficulty in giving to the as
SCISSOR the increased time necessar,
for his work.
Inheritance Tax.
Tha chaptr 288 Of the Laws of 1905