The daily star-mirror. (Moscow, Idaho) 1911-1939, 1912-01-16

whom there are none more competen
to perform such duties, consented a
my earnest solicitation, although i
involved much labor and great per
sonal sacrifice, to undertake this work
and since that time and until the pas
few days have zealously and faithfully
directed their great abilities to the
undertaking. The result of their la
bors is now before you and if not
adopted by you in its entirety will
in any event, greatly facilitate your la
bors. l believe it will be the part OF
wisdom for you to adopt without sub
stantial change the main revenue law
as presented. While in some particul-
arS l believe, as a matter Of theory
more than as a demonstrated practical
fact, that different system might we'll
be adopted, still there can be no doubt
that the bill presented will, if enacted
into law, present a modern and eff
fective revenue system, effective in
it's workings, easily understood and
readily carried into practical opera
ton; and that any radical changes
might make a chaotic mass of confused
legislation of what is now a harmon
ious, carefully considered measure.
l recommend the other additional
stitutional amendments presented by
the commission be carefully considered
by you. and if they are in accordance
with your ideas of correct legislation,
be adopted as submitted, or amended
to meet your views.
l desire also in this connection to
call your particular attention to the
report of the revenue law commission
which is herewith submitted to you.
1t contains in clear, concise and well
language statement of
the changes proposed, the reasons in
ducing the commission to advocate
such changes and references to the
statutes of other states wherein such
changes have heretofore been made,
and will, I believe, greatly assist you
in concluding upon various mooted
questions.
Without taking up the proposed leg
slation in detail, l believe it proper
20 consider some of the salient points
by the commission, especial
y in the bill for the main revenue law.
Many other matters of perhaps equal
to those I will discuss are
in the bill, but have not in
5oked such full discussion as those
will specially mention.
The Tax Commission.
To secure an impartial and uniform
assessment requires the power of
inal valuation be centered in tri-
,unal composed of men of different
political opinions, selected by reason
If their peculiar fitness for the task,
md holding their office for a term
long to prevent their being
influenced by suddenly invoked but
My temporary public clamor. 1t is
.lmost impossible for a county as
essor during a tWO-years' term to ac-
uire the necessary knowledge of |
alues to enable him to intelligently |
ssess all the property OF his county; |
t is absolutely impossible to have a I
inform rate of assessment betewen
he counties under system which
caves the question of values with the
ounty commissioners and the assess
rs, renewable only by the state beard
f equalization during a limited ses
ion. While in some states different
ystem is in vogue, in nearly one-half
{ the states of the Union tax COM
lissions have been created with full
overs to act in all matters pertaining
} their duties. In no state wherein
ugh method has been adopted is there
ny disposition to return to old meth
Dis. The tax commission provided for
the main revenue bill submitted is
ne of the vital questions for your
While great power is
ested in the commission, it is not, in
" judgment, too great. The method
appointment provided for insures
lie selection of efficient officers. The
provided is no more than
necessary to insure good services.
ach year the commission, by adding
aw and heretofore concealed prop
'ty, will much more than pay it's ex-
enses. I heartily recommend this
,ovision and hope it will meet your I
probation as presented.
Classification of Lands.
This important matter is fully pro-
ded for in section 18 OF the main bill. ,
ne section as presented is original !;
it'll the commission but the necessity ,
r such classification has been long
# by the state boards of equalization
we'll as the county assessors, and :
i'll be of great assistance to those Of :