The Detroit times., 1912-01-11
\ COMPASSION LIFTS
ASSESSMENTS NEARLY A.
BILLION IN TWELVE YEARS
chairman Shields Tells of Work
That Has Been Done Since.
n Board Began Work.
EECITEs EXTENSIVE WORK.
Must Wait on Local Assessing
01icers Before Corpora
lions Can Be Reached.


many unreliable statepeuts have been
given to the public In regard to the
&ork and achievements OF the Board
of state Tax Commissioners that we
have thought IL proper to give to the
people OF the state, a reliable review
% what this board has accomplished
aid Robert Shields. chairman OF. the
AK fcommissions today. ...-..
In 1891, the real estate was as
I113ed at S796, $50, and the per-
Icnai property at Sl56 ,299.2S6, a total
< 195z,73I,1i6 for the whole state.
when the board first began its
Xork IN 1899. the real estate or the
<H(o was assessed ut $S25, 86S,7ll,
nd the personal property At Sl42 $780,
I/6, or q total for both real and per-
@onal OF sos. ,0S7, showing an In
<rcase for this 10-year period OF only
/z9.116 ,SS1 in real estate and an ac-
<I1nI decrease in the assessment or
.Dorsonal property of sl3.96s,s0s. and
1hoWing q net increase OF the whole
nnsessabie property In the state for
tho 10 years mentioned OF only $l5,-
In 1911, the real estate was as
oosted at S1,As1, 7S8. 755 and the per
nonhI property ut $416,26S, sos, or a
total OF Si,s9S,O57,35S. This was an
incfease over 1899 In real estate as
sessments OF s6s5, 930.044. and an in
crease In personal property assess
meits Of S273 ,93s, 227 or q total in
cre3se Of 92s,s6s,271.
In 1899, the total assessment of
an Icredits was approximately $780,
hA ~ of
asstssment of all credits since 1899
il S92,5l0. 635, an increase In this
sintle item OF Sf2,000,000. This in
crease has been brought about entire
Iv through the activity of the tax COM
mission, by furnishing information to
the various assessing officers OF the
stats. and by an actual review OF q
considerable proportion OF the prop
erfy. assessed.
There has been some criticism OF
khoI1Hork OF the commission, and the
efa|6ment has been made that not
end6gh attention has been paid to
fho@property OF corporations. All cor
. DON ti0ns must first be assessed by
fhoIIocal assessing officers before this
co11Imission can act. excepting IN the
cneX OF railroad, express, telegraph
WORCESTERSHIRE COtlpuuiCbsf CAE lOaAiAuk
and sIeepinge car companies.- As
mater. or TACT, the. commission has
uIated before each assessing oficer
yearly, the best obtainable informa-
tion II It's command concerning the
1ssessabie valuation of the corporate
property OF the state, and whenever
complaint has been made In regard to
the assessment OF any corporation,
fr.A
and tie property placed At cash value
by the board. go
'.InIthe year 1907, In addition to the
regular work of the board. a tran
script Of all mortgages fled for rec
ord within the state. WAS secured. and
the same classified as resident, non
resident, bank, insurance, building
and loan. trust, ETC., the total amount
being over s100,0oO,000. This in IT.
self required q very large amount
Of detail work. The object In obtain
Ing this Information was TO place some
reliable data before the legislature In
. anticipation Of change In the law
relative to the assessments OF this
class Of property. Within the last
SIX YEARS the commission has twice
made IAN appraisal OF all the property
IN the state. The first was made for
the state board or equalization OF
1906. ana the second Tor the same
board (which met last year.
Very few can appreciate the vast
amount OF detail work necessary to
make an appraisal Of all the property
IN the state. The last appraisal in
r0Ived the handling of over 100000
Records OF real estate transfers, Sc
curing the assessments OF the same
and the vsriflcation OF considerations
a. far az possible, also the examina-
ton Of personal property TO such an
extent az the same could be done
with the limited force available, and
within the time limit. But we are
( Tree to state that as a result OF this
work. the last equalization made by
the state board Of equalization was
the most equitable In the history OF
the state.
"The law extending the authority
81 the board and authorizing the EN-
ployment Of a greater number Of as
sIsfants went into effect Aug. /, 1911.
Many people seem to think that under
me new law increasing the powers
of tho scpmmfssion. the commission
has the right at any time to take pos
<ession OF the assessment Rolls and
ADJUST valuations Mt once. This Is not
%. The commission has jurisdiction
only After the board OF reviews ad-
ourn in June, and until the tax rolls
have been turned over TO the treas
,lrer for the collection OF taxes In the
Early fan. and the notice must be
tIren I'm every instance TO every tax
payer whose assessment is to be re
<|cwcd.
''Notwithstanding all the details
necessary, preparatory to the holding
81 review In accordance with the
law. since that date the board has re
1ssessed the City OF Alpena, the coun,
" 81 Charievoix, the townships OF
nrkin. Geneva and Warren In Mid
and county. They have also reas
1<ssed All the iron mining properties
Ia the counties OF Marquette, Dickin
1on. Iron and Gogebic. and have add
"a to the assessment roll since tina
1hfe the sum OF $4,000, 900.
IN 1899, the per cent OF persona
IIronerty assessed 10 real estate as
.11el was 1866 per cent. Through
ne work az me commission, as abov,
.<||nc< The proportion OF persona
oue<<r assessed n now RR per cent
@&onaI property has been increase,
- per cent, and real estate has-beeI
1c<eaacd over ~ per can't. /.
'>r<~een the years 1905 and 1910