Morris tribune. [volume] (Morris, Minn.) 1880-2000, 1912-09-06
SOME OF THE REASONS.
Why Property is Not Assessed
at Full Value.
THIRTY. SECOND ARTICLE.

perty shall be assessed at is true and
full value in m money" has never been
obeyed. Instead of assessing at true
ard full value it IS the universal
custom to assess at from % to SO
per cent of true value. Instead of
assessing every article in a given
class of property at full value, or at
given, uniform percentage of full
value it is the universal custom to as
sess every article in certain classes of
property at a fixed sum regardless of
velue; and instead of assessing all
property not exempt from taxation
it is the custom in many districts to
willfully and Systematically omit a
large amount of personal property
from the rolls. All of these methods
are, of course. illegal and all of them
have been adopted in open and direct
violation of perfectly clear and un-
equivucal statutes requiring that all
property not exempt shall be listed
and assessed, and that all of it shall
be assessed at true and full value
For the Willful failure to assess all
property subject to taxation, and for
the assessment of every article in a
given class at the same figure regard
less of value there is no possible ex-
cuse. Such methods, as we have
shown, are grossly unfair and work
irreparable injury to individual tax
payers : but for the assessment of pro-
perty at certain uniform per cent
of full value, instead of at full value.
a great deal can be said in justifca-
tion. During the fifty-four years
since we became state many laws
have been passed which are based up
on the prevailing custom of assessing
property at from 25 to SO per cent
of true and full value instead of upon
the statute requiring that assessment
be made at "true and full value
Firsts The salaries of county
auditors and their clerks; of county
treasurers; and. in part, the salaries
of judges of probate, are fixed and
determined by the assessed valuation
of tbs county and if property was
assessed at true and full value as re.
quired by law the salary of every one
of these officials would be increased tt
an amount far in excess of that in.
tended by the Legislature. 80.
Second: The indebtedness whicE
counties, cities, villages and towns
can incur is definitely limited by law.
| Cities of the first class being limited
| to 5 per cent of their assessed valua'
tion, and the other municipalities
to 10 per cent. If, ali property was
assessed Sat it's true and full value
it would be possible for ali these
municipalities to increase their in.
debtedness at least threefold.
Third: The power of counties
cities. villages, towns, and schoo
districts to raise money by taxation
is definitely limited by law to certain
maximum rates. For example, the
highest rate that can be imposed il
any county for general revenue pur
poses is one per cent. The same thine
is true at varying rates for all thu
other municipalities. 1t is t.: plain
therefore, that the amount of money
any municipality can raise bv taxation
is limited by the amount of it's as
sessment and it is equally plain that i
property IN any municipality is as
sessed at true and full value" j
can raise three times as much as j
could If the ass 1ssment was made a
one-third Of full value. The rate O
taxation in many communities ha
already reached the maximum, ant
If assessments were made at A highe
per cent of true value than the pre-
Valllng custom. taxes would undoubt
edly be much higher than they are a
present. .. :
Fourth: "A very considerable par
OF the revenre obtained by direct tax
alton Is derived from taxes levied fo
certain specific purposes at rates whicI
are definitely liked by law, such a
the lone mill school tax" and tn,
one-tenth of mill tax for the "sol
diers& relief fund" and the like. Th,
rate of these taxes remains the sam
year after year regardless of the tax
) able valuation of the state or of tn
needs of the institutions for which th
tax is levied. ard it can only b,
: changed by amending the law. TIL
agkrega rate of all these so.calle,
special taxes at present amount
to 2.58 mills on each dollar of as
sessed valuation, and the total revenu
derived from them in 1911. was an
proximately 5000, 600. If propert
IN that year had been assessed at ii
r Fad full