The Logan Republican. [volume] (Logan, Utah) 1902-1924, 1912-12-19
MANY CHANGES URGED
IN The Law FOR TAXATION

the work OF deputy assessors be
more carefully supervised and that
their work be equalized by the coun-
ty assessor and the county board OF
equalization before the assessment
rolls are closed. The board holds
that all property of the same actual
money value should be assessed at
the same amount. 1t holds that
horse, a piano, and an acre of ground
each of the same actual cash value
should be assessed at the same
amount.
The assessment of the net pro.
ceeds of mines is difficult under the
present law, and the board urges
that an appropriate committee inves-
tigate this subject and recommend
the passage of corrective legislation.
Ask Longer Term
Two years is TOO short a time for
county assessor to become prof.
cient in his work, in the opinion of
the state board of equalization, and
it urges that his term be made four
years instead of two and that the
salaries of county assessors be in
creased to a point where the best of
men will be available for the posi-
ton.
All boards having the power to
make levies for purposes other than
state should be under the supervi-
sion of the state, in the opinion OF
the board. The board points out that
there should be a regulation Of the
amount of levy that county, city,
town or school district can impose,
and that the limitation should be in
conformity with the total assessed
valuation of the county, city, town
or school district making the levy.
The state board points out that
! in making appropriations for state
institutions the plan has been for
the state legislature to cover the
biennium ending December 81 the
following year. This leaves the state
institutions without funds from the
first of the year, on years when leg
islatures are in session, until the
close of the state legislature, when
the appropriation bill becomes effec-
tive. To remedy the necessity for
overdrafts on the funds of the state
institutions, the board recommends
that all appropriations should run to
March 81 instead of to December 81 q.
Exemptions Not Clear
Attention is directed to the fact
that there Is no uniformity in the
work of county boards in making tax
exemptions and the board suggests
the passage of law defining more
clearly the tax exemptions and re
curing a uniformity on the part OF
county boards in making these eX
emptions.
At present the terms of the mem
bers of the state board of equaliza
ton expire in March at time wher
the board is in the midst Of some o.
its most difficult labors. The new
member without experience in the
work has not the time nor the oppor
tunity to familiarize himself with the
work and is called upon to perform
some Of the hardest duties of hi
office. The board therefore suggest!
that the new member take office II
October instead of March as at pres
ent.
Difficulty in obtaining proper re
ports from the county offices is on,
of the trials of the state board. Thu
law requires the county officers t
furnish correct reports, but provides
no penalty for their failure to do so
The state board urges that a penal
ty be fixed in order that the law
relative to these reports may b,
strictly enforced.
After The Dodgers
Much of the property in the stat
is in the hands of those who cal
best afford to shoulder the burdens
of taxation, says the report, ye
these are the very persons who al
ter cvade the payment Of taxes. Al
investigation of this condition is urg
ed by the board by legislative com
mittee The board pledges itself t,
all possible assistance to such com
mittee.
The total expenses of the Office o
the state board of equalization, eS
elusive of salaries Of members 70
the past year were $S972 20,
The report contains several table
showing the tax on various public
utilities and on other classes of prop
erty in the state. The livestock tabl,
is an interesting one. 1t shows tina