The Calumet news. [volume] (Calumet, Mich.) 1907-1938, 1912-01-13
CHAIRMAN SHIELDS EXPLAINS
WORK OF THE TAX Commission
A Review of the Achievements of This Important
Michigan Board

i Lansing, Mlch., Jan LII ne io"o"-
ing statement. authorized by the board
Of state tax commissioners and pre-
pared by Chairman Robert II. Shields,
is given for the Information of the
public:
so many unreliable statements have
been given to the public in regard TO
the work and achievements of the
board Of state tax commissioners, that
we have thought II proper To give to
the people OF the state n brief and re-
liable review of what this board has
accomplished.
| In 1891 the real estate was assessed
at s796.4sl.SsO and the personal prop
erty at 1856. 299,2s5. total of $685.
73lil5 for the whole state.
When the board first began its work
In 1899 the real estate of the state
was assessed at sS25.s5S.7ll and the
personal property at $142.3S0,376. or a
total for both real and personal of
Ss6s, 1885, S7. showing an increase for
this ten year period of only $2s,426.sSl
I'm real estate and an actual decrease In
the assessment of personal property OF
S13 sos, 9O9 and showing a net increase
of the whole assessable property in the
state for the ten years mentioned of
only sI5,457.972.
In 1911 the real estate OF the state
was assessed at s1,4s1.7SS,755 and the
personal property at S416,263,6OS, or a
total of 81, ssS,057,S5S. This was an in
crease over 1899 in real estate assess
ments of $685., s3o,044. and an increase
| i'm personal property assessment of
$273 1886, 227, of a total Increase Of $685.
S6s,271.
In 1899 the total assessment of all
credits was approximately S2O,o0O,Oo0.
The total Of yearly average assessment
Of all credits since 1899 is $92. sic, 635,
an increase in this single item of $72,-
O0O, 900. This increase has been brought
about entirely through the activity Of
the tax commission. by furnishing in
formation to the various assessing Off
GERS of the state. and by an actual re-
view of considerable proportion of
the property assessed.
Local Assessors Assisted.
In various and numerous ways the
commission has been Of great assist
ance to the local assessors. For in
stance, every assessing officer in the
state is furnished yearly with list of
all mortgage credits assesable in his
district. with the name of the owner.
This information we have had to coll
lect from the Office of the various reg
listers Of deeds in the state, and also
| from counties, bordering on Michigan
! in Ohio, Indiana and Wisconsin. In
addition To this the commission COM
piles and furnishes To the assessing
officers each year the value of all per-
sonal property assessable to estates,
either those Of detedents or persons
under guardianship.
The assessable book value of all
bank stock i'm the state is also COM
piled and sent TO the assessing officers
| i'm the district where taxable. AS there
are five hundred and twenty five banks
and trust companies in the state. whose
stock is subject TO assessment, and
thousands of stockholders. the detail of
this work is very extensive.
And further as an aid to assessing
officers the commission sends out
yearly copy Of the report filed by ev-
cry corporation in the state having
taxable property. These reports show
the amount of capital stock, value of
real estate. value Of personal chattels,
credits and amounts of Indebtedness
both secured and unsecured. the as
sessable book values of the personal
being computed and affixed to the re-
port.
While many seSsing officers follow
these reports quite closely in their as
sessments. others seemingly pay little,
| IL any, attention to the information
given. The number of reports so pre-
pared annually exceeds six thousand.
II is this advisory information supple
mented by the individual work of the
board in the holding OF reviews which
accounts for the increase of 1872 per
cent in the amount of personal proper
Ity assessed in eleven years work of
the commission as compared with an
actual loss of 9 per cent in the amount
of personal property assessed in the
previous ten years.
Assessment of Mines.
The property of the mining compan-
les has been subjected to personal ex
ANIMATION and valuation by the board,
the present assessment being $685.
30f.431 as compared with an assess
ment ten years previous of $56y202,964
| IL should be remembered that be-
tween March 1905 and August /, 1911,
the commission was restricted by
amendments to the law both In the
number of employees 1t could engage
and as to its authority to act on the
assessments made by local officers. The
commission could only act after ii had
received a written complaint from a
local taxpayer. However, the com
plants received were sufficient to keep
the force at the command of the board
busy every year during the time
within which assessments could be eff
fected. During this period upwards of
seyenty-Gve reviews were held In diff
ferent parts of the state, ranging
from the property Of a single individ-
ual in a given district to the entire
property of townships and cities.
There. has heen aopna criticism of tho