The Idaho Republican. [volume] (Blackfoot, Idaho) 1904-1932, 1911-08-25

161 per cent, patented land has in
creased 264 per cent.
| Falls Upon Farmers
''All of this goes to show that the
burden of this new system of taxation
known as full cash value falls upor
the farmers of this state. / an
aware that some people maintain that
this is right, that the farmers have
not been paying their just share OF
taxation. From this opinion l must
dissent l believe that the valuation
to be placed upon farm lands or as
essment purposes should be tempered
with the element to net income.
While it is true that we have some
elegant homes on the farms near the
cities and towns, yet this does not
represent an average condition. Ii
you will get back a little farther into
the country you will find an average
condition far from that presented at
the beautiful farm homes near the
cities and towns. You will find the
farmer putting in long hours of Ia
Dor; you will find the most rigid
economy practiced; you will find an
almost entire denial of any of the
Injuries of life, and that at the end
of the year there Is no cash balance
above expenditures. The only reward
has been in the increased value of the
farm. The elements of interest on
{ the investment and of wages are new
err taken into account, elements SO
important to our great financial con-
Germs. Besides this, everything that
the farmer has is in sight and goes
upon the tax rolls. These are facts
that should be taken into considera-
ton in placing the value upon farm
lands for assessment purposes.
Patented Lands Too High
| 1T is my belief that the assess
men on patented lands this year in
most of the counties is entirely too
high from any point of view, and es-
pecially when we take into considera-
ton the element of income value. /,
therefore, consider it not only the
proper policy, but humane consider
alton to, stand for a reduction in the
valuation of patented lands. My only
regret is that the law does not compel
assessors to make classification of
lands. SO that we could make this
reduction apply only to farm lands.
In this connection l would say that
there should also be heavy reduc-
ton on city and town lots and i'm
provements thereon. While the per-
centage of increase for the year 1911
over the year 1910 for this class Of
property is not especially large. yet 1t
is my belief that this class Of property
has always borne comparatively
heavy taxation. 4I
Need State Tax Commission
II do not find such a heavy increase
on other classes Of property as ! do
on patented lands. As stated above,
the Increase on patented lands has
been 234 per cent, while the increase
on banks has been only 124 per cent,
and on merchandise 172 per cent.
The confusing mass of reports and
figures now before the state board OF
equalization emphasizes more strong
~ than ever the necessity of state
tax commission. There should be a
head to our. revenue department to
consider these matters, OF SO much
Importance to the people. The COM
mission should delve into these in
tricate problems for SO weeks in the
year, and not for merely two weeks,
as in the case of the state board of
equalization. Personally am not
opposed to the theory of cash valua-
ton. i have been an advocate of
that theory. What l oppose Is the
present application Of this obsolete
law without due preparation and
without tax commission to intelli-
gently administer the change"