Elk City mining news. (Elk City, Idaho) 1903-1913, 1911-01-05
WOULD CHANGE IDAHO TAXES.
Byron Defenbach of Standpoint Offers
Suggestion.

Bonner county, has sent an open letter
to State Auditor S. d. Taylor as follows
We find that in certain of the east
ern states of our own Union the prop
erty of some kinds of manufacturing
institutions is exempted from taxa
ton, while that of others is not. See
especially the laws of Rhode Island
Pennsylvania and Louisiana. These ex
emptions are in accordance with prin-
ciples laid down by the best authorities
as in Tucker IS Political Economy, Chap
IA, we read that ''In the laying of
taxes, one purpose had in view may be
to encourage one branch of industry OF
trade" while Justice Story, in his
Treatise on the Constitution, asserts
very broadly the power to tax for other
purposes than for revenue.
1t would seem both proper and wise,
then, for us to consider what particu-
lar lines of industry we desire most
to develop, encourage and promote, and
to frame our laws with at least a mod
crate and reasonable reference to those
considerations. / think there can be no
argument against the proposition that
the first in Importance of these indus
tries is that of agriculture, and indeed,
both the principle involved and my sug-
gestion of its most important applica-
ton, appear to have occurred to the
trainers of our own constitution, for the
very first provision in that instrument
looking toward exemption from taxa
ton reads as follows:
Provided, the legislature may ex-
empt a limited amount of improve
ments upon land from taxation -
ICONS. of Idaho, Art. z, Sec. 2.) 1t is
conceded that nothing else will SO
rapidly decrease the burden of taxa
ton for general purposes as settle
ment of the country, and the levy of
taxes for state purposes will decrease
by law with the increase of total valu-
alton of property in the state. ICONS.
of Idaho, Art. z, Sec. 8. Note.) I
would therefore recommend the pass
age of law
Exempting from taxation reason
able amount, say so per cent up to
definite limit, of Improvements on lands
actually used for agricultural purposes.
and exempting all improvements on
homesteads upon which final proof has
not been offered. Improvements are
defined in Section 1646, Idaho Revised
Codes.)
2. Certain large owners Of adjacent
lands in this state have adopted a form
Of conveyance which reserves to the
grantor mineral rights, easements, and
other estates, either for long periods or
IN perpetuity. This system, when ex-
tensively practiced, is deterrent to set
Element and cultivation, and may easily
be made to form the groundwork of
what would become practically a sys-
tenn Of landlordism. It is one of that
type Of evils whose greatest menace
lies In the fact that they are obscure
and postponed; apparently innocent in
inception and harmless in growth, they
are likely to become extremely dis.
astrous IN fruition. From the very in
loeenee Of its outward appearance,
here is grave danger that the import
anee Of this iniquitous policy win be
IL is a cunning wolf In
'heep's clothing. Taxation cannot pre-
7ent this evil, but it can advertise and
discourage it. ] do not know that our
avs need any strengthening TO enable
rs 70 take these dangerous rights; IL
We have laws covering them, let us in.
'oke those laws, and If we have none
e. ns endeayor 70 enact them now.
Provide by legislation, 50 far as the
Constitution permits and existing laws
nay seem 10 require, for the separate
AVIATION Of easements, mineral rights
2 other similar interests granted or
esffyed from an estate ID Zee, wherever
Pc same dei1aet from the "full cash
alue' o. the property
Where fHo estates or Interests exist
ipe same property both 0f chem
lnst pa considered in arriving af SIS
fpii cash Yalpei' n either of chem
lpifaeif anything flon fle value III
lf property considered af AZ eoiafe
, 49,, ibaf equity should be asseaaed
p ihe basic VI tho amount N SOB
acted
iAe WfiNof no0 employed Ia
4aAp fnf arriving N ile galuo ~
ippefif ~ ppflosef ~ fakaiion y
fNiffi a NqNa nQf nfoa any nnu Ia4
y ebange ~ ~ y y alsoluiely W M.
AAff ~ ftIsilnR aiaiuief Duf lass
ioF'ae ihai "all iatabll plopally m0.i
Y haeesseo "A Nv f4l offl lalun.U
'ssf 1909 iae nv lo0es) 4hla 10
's'on A eIa0 QNf lNy lon0l laIu
'on epepf ll' NoQl Az flaaa elsel fls
'pif 4 ieH faHh Among ~. no'shl4lf
Az fIfNlfni WospNailf lnlfai4u VA
p na,t n pee's M p sual solae