The Salt Lake tribune. [volume] (Salt Lake City, Utah) 1890-current, 1912-12-18
AFTER MORE MONEY.

The general effect of the report Of
the State Board Of Equalization is to
impress upon the public mind the idea
that more money is needed from the
taxpayers. That is not point that
will appeal powerfully to those who
support the public governments IN their
various phases. 1t is true Of course,
as stated by the board, that large
amount OF valuable and productive
property escapes taxation; but that is
inevitable under our system Of taxing
Some property would doubtless escape
taxation under any system; but under
system so bad as ours this portion
naturally attains the maximum.
But OF course, the State Board of
Equalization is not responsible for our
bad taxing system. it has troubles OF
its own under that system, and is not
able to do the good work that it ought
to do, and that undoubtedly it would
be glad to do if it had the power TO
bring in the reforms which arc neces-
sary. For what is needed is com.
to bring it up TO an intelligent modern
basis, and the first requisite in that
respect is TO djssociate altogether the
State revenues from the revenues Of
the counties and the cities. Tho State
should get its money from taxes on in
hcritance, from stamp tax, from taxes
on franchises and corporations, leaving
the assessed valuations and direct taxes
to the local communities. That in it.
self would correct TO a very large de-
greo the evils complained Of,
The supervision sought by the State
Board of Equalization over the local
tax lcvies is Impracticable. It would
be bureaucratic oppression that would
be resisted and resented in every com
muuity in the State; aud it is doubt
full if there is any possible good in the
suggestion.
The recommendation of the board
that all property should be assessed at
sits actual value' is something that
was submitted directly to the people
at tho recent election, and was beaten
by an overwhelming vote. There is no
way TO make any such assessment as
that, and there is no way to ascertain
The utmost that could be attained ~
this direction would be an improvement
on the present system, but still some
body's Judgment in place of actual fact
would have to be taken in the end,
because there is no actual gauge TO ap-
ply in such cases. Two adjoining pieces
Of property, for instance, might be OF
tremendously unequal value, though ap-
parently about equal, yet for all prac-
tical purposes the actual value Of them
would be widely apart. 1t depends
chiefly upon the use that is made of
the property, and as to that use there
is no absolute money measure.
IN number of practical details as
70 the changing of time for which the
appropriations for tho maintenance OF
State institutions are to apply, the
terms Of the members of the State
Board, changing the length of term OF
county assessors and the like, it may
be that the board g opinion on these
changes is good. A State Legislature
is Just coming on. and the matter viii
be decided by that body. In one par
ticular, however, there is no question
but that the board has the right clear
ly on its side, and that is the neces
sity Of some means TO compel county
officers to make reports to the Stat,
Board of Equalization, as the law re
quires. The laxity in this amounts
often to practically refusal TO ODE,
the law. In such case there appears Il
be no adequate remedy. But If we ar
going TO have State Board Of Equal
ization and tax system which re
quires reports from county officers t.
that board, it is a clear case that th
law should provide such penalties upoi
county officers for neglect or refusa
to report as required by law as woul
compel those officials to come TO time
: The report as a whole is chiefly O