Evening capital news. (Boise, Idaho) 1901-1927, 1912-11-28

this question. Unfortunately. it has
been made a football in politics"
Political parties have promised reform
and relief along this line, but instead
of lettering conditions they have Oft
en- made them worse.
We believe that the revenue laws,
like the tariff should be administered
under the direction and supervision
of non partisan commission, having
authority to enforce the law, and quail
fled to recommend such changes in the
law as may be needed or deemed proper
from time to time.
In recommending a tax commission,
we are not advocating any new or un-
tried theory. The older and most pro-
gressive states in the Union have
made advancement along this line, and
would now refuse to return to the old
system.
The people of this state viii, next
November, elect 81 assessors. These
assessors may all be men without ex-
perience and may never have given
the important question of taxation an
hours study. Think of it. What pri-
vate corporation or interest could ex-
pect to remain in business If 1t turned
the most important branch of it's bust
ness over to new and inexperienced
men every two years without due con-
troll and supervision?
We find that property, with rare ex-
ceptions, is not valued at its full cash
value as provided by law and much
taxable property Is not assessed at all.
Inequality in Assessment.
We find the greatest inequality in
the assessment of personal property.
There appears to be no special effort
made by any assessor in the state to
get personal property on the roll. The
violation of law as regards this class
of property is so fragrant and common
that the average taxpayer has now no
conscientious scrupes i'll concealing
such property from the assessor or
even committing perjury in subscribe
ing to the affidavit in his assessment
list. The failure to administer this
oath is becoming so common that in
some counties only a small percent
age Of the tax lists are sworn to. The
percentage of personal property which
is being assessed appears to be de-
creasing from year to year, and intang-
ible property, such as money and
credits, is generally not taxed at all.
We realize that the creation of a
tax commission alone will not solve
the problem. We believe, however
that an efficient commission would
pay its expenses many times over for
years to come in placing new property
on the rolls, and would bring results
of greatest benefit 10 The state in rec
ommending changes in existing laws
and in the enforcement of the law.
The fragrant violation of our tax
laws has resulted in a decentralization
Of our entire revenue system The
laws should be enforced, not dsre-
| garded. As long as our plain statute
requiring that all taxable property be
valued at its full cash value, is in
tentionally and generally being disre-
gardsd by our taxing officers, Their Is no
limit to the injustice that may be
done. 1t is evident that the failure OF
the assessor to list all property SUBJ
! ject to taxation imposes an unjust
burden upon the taxpayer whose prop
erty is listed, and an attempt to equal
ize any class Of property when all OF
that class of property is not assessed
always results in injustice.
| We recommend the repeal of the
act Of the extraordinary session and
the re-enactment Of the prior law, with
such changes as are hereinafter rec
commended and the Incorporation OF
certain features OF the act of the ex-
traordinary session which have been