Warren sheaf. [volume] (Warren, Marshall County, Minn.) 1880-current, 1912-09-26

perty. Non-productive property like
household goods and wearing apparel
to be assessed on basis of say Is
per cent and property that can be
made productive on basis of SO per
cent of the full value. The import
ant thing, however, is that the whole
matter be definitely settled the earli-
est paossible moment settled shrde
est possible moment so that the law
con be strictly enforced.
The Local Assessor and His Assess
rnent- Thirty-fifth Article
In preceding articles something has
already been said as to the difficulty
of. securing a fair valuation arising
from the inefficient work of many of
the local assessors. This inefficiency
is the product of many differing
causes, viz:
1st. The usual compen sation by
law allowed an assessor, $500 per
day, is altogether inadequate Out of
this meager stipend he is required to
pay his travelling and other expenses.
This practically leaves him without
any, or at best, very small compen-
sation for his time and services. It
compels him to rush his work, and
to do it in the easiest and quickest
way possible. Yet the assessor is the
most important local official who has
anything to do with out taxing sys-
tenn. He should be man of sound
judgment, familiar with the charact-
er and value of the various kinds of
property he is to assess. He should
not be dependent for his Office upon
the votes of those whose property he
Eis,Sto value. He should have the mors
al courage to resist all importantly
and avaid all prejudice. He should
be free from all partisanship, favorit-
ism, and vindictiveness. In short, he
should be the broadcast minded, fair
est and best man in the district. The
services Of such men canno the Sc.
cured for the unalluring compensa.
ton of $500 per day, less expenses.
End. Even where the assessor is
competent and honest, and there are
many such, he is confronted with en-
barrassing circumstances which mill
tate against good assessment His
1hankless duty is to pry into the al
fairs of his friends and neighbors; to
force them to list all their property,
and to see that it is fairly valued.
During the assessment season "his
hand is against every man, and every
mans hand is against him.
3rd AS a general rule assessors
are timid and conservative; they are
conservative because they are timid.
Instead Of making new and thoro
valuation each year they are prone
TO adopt and copy the valuations Of
the preceding year. 1t is much cas-
Ter to remain stagnant than it is to
progress. Generally the assessor
considers his work we'll done if his
assessment is ''about the same as last
year
| 4th. The same conserv atisn con-
trolls his method of assessing proper
| ty, particularly personally A list
ing blank is given to the taxpayer to
be by him filled out and returned TO
1.-THE assessor. The law contemplates
that the owner shall list the different
articles of property owned by him,
and that the assessor shall determine
Its value. The owner merely fur
nishes the inventory, and the assess.
or fixes the valuation. But during
all of the fifty-four years of our state
hood it has become the usual and al
most universal custom for the owner
Eof taxable personal property not only
] to furnish an inventory Of such pro
perty, but to also fix the assessed
value thereof, and this valuation the
assessor accepts and copies into his
books. The effect Of this is that
each taxpayer practically makes his
own assessment; in other words, de
i termines for himself the amount he
will contribute to the support Of the
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