Little Falls herald. [volume] (Little Falls, Morrison County, Minn.) 1889-1950, 1912-08-23
TAXATION in MINNESOTA
THOSE WHO HAVE FILtDULUB MEETS TWICE IA
THIRTIETH ARTICLE BY TAX COM
MASSACHUSETTS, OF VALUATION
FOR TAXATION PURPOSES

| TH1RTIETH ARTICLE BY TAX COM
MASSACHUSETTS, OF VALUATION
FOR TAXATION PURPOSES
Ever since Minnesota became state
we have had law among our statutes
requiring that "all property shall be
assessed at it's true and full value in
money! Another statutory provision
equally ancient defines "true and full
value'' as meaning ''the usual selling
price at the place where the property
to which the term is applied shall be
at the time of assessment, being the
price which could be obtained there
for at private sale, and not at forced
or auction sale. - It is hard to see how
these statutes could be made more ex-
plicit or how any thing could be ad-
ded that would make them easier to
understand; but notwithstanding their
clear and mandatory terms they have
never been enforced or obeyed, but
have been wilfully and unblushingly
violated by assessors, boards Of equali-
zation and taxpayers everywhere from
the very beginning. Never since the
first assessor started on his thankless
task has property Of any kind in Min
nesota been assessed at it's "true and
full yalue'' nor, with few exceptions,
has any serious attempt ever been
made to so assess it. The uniform,
universal custom has been to assess at
from 25 to so per cent of actual value;
and this custom has had the long con-
tinued approval Of the people, the
silent support Of the lawmaking and,
in large measure, the acquiescence Of
the law enforcing departments Of the
state government.
The causes which have led to the
downfall of the law are rooted deep
in human selfishness and official in
efficiency; and are much easier to find
than they are to remedy. First and
foremost among them is the disposition
on the part Of taxpayers generally to
shirk just as much Of the public burden
| as they can. The next in Importance is
the very large number Of weak and in
competent assessors. The local assessor
| is the keystone Of our whole taxing
system and unless he is man of good
! judgment, familiar with values and en-
dowed with sufficient moral courage
to be fair, his work invariably falls far
| short Of the legal standard and very
| often degenerates into mere travesty
on justice. The office of assessor, as
at present constituted, because of the
meagre pay and small Importance at
tached to it by citizens generally, is
seldom sought after by capable men.
More often than not men competent to
make good assessment if rendered
the position refuse to accept. Frequent
~ the place is given to someone simply
because he "needs it, or because he
will do the work for less than anybody
i else, or because he will be an "easy
; mark for influential tax dodgers.
| Men Of this type soon discover that the
surest way to remain long in office is
to be "easy' and accommodating
and above all to keep the assessment
; of their district down to the lowest
possible point. The inevitable outcome,
Of course, is low assessment. Another
strong factor in lowering the standard
OF assessment can be easily traced to
the overzealous desire on the part of
many boards of equalization to keep
the assessment of their constituents
just little below their neighbors. And
all Of these forces working together
have so completely undermined the
law that there is little left but the
ink with which it is printed.
As early as 1878 it was apparent to
the legislature that assessors were not
enforcing the law and they passed an
act providing, among other things, that
each year, before beginning their work
they should meet at the office of the
county auditor for conference with
him in regard to their duties. While
the manifest purpose of this law was
to aid in bringing the assessment up to
the legal standard, in actual practice
it has worked just the reverse. Evident.
ly constructing it as giving them power
to do about as they pleased in assessing
property it has been the well-nigh
universal practice for assessors at these
meetings, in direct violation of the law
requiring that all property shall be as.
sessed at it's ''true and full value,' to
adopt resolutions embodying agree.
ments to assess different kinds and
classes of property in different ways
and at different rates.
In nearly all Of the counties these
resolutions provide that certain speci-
fed classes of personal property Shall
be assessed at so much per article and
different kinds and classes Of live
stock at so much per head. The result
being that a piano worth $500 is as
sessed the same as one worth $50, and
a horse worth 5000 at no more than
one worth $40. After providing in this
way for the assessment of certain
selected clause providing that all other
property shall be assessed at certain
designated per cent Of it's real value.
These percentages range in the diff
ferent counties all the way from IS to
so per cent Of real value. In no county
is all classes Of property assessed at
the same per cent Of tstrue and full
value, and in several counties all
lands are assessed at the same rate pei
acre regardless Of value.
| sPooNER TO SPEAK HERE
Hon. Lewis G. Spooner, republican
candidate for governor, will speak in
Little Falls Friday evening, August