The Logan Republican. [volume] (Logan, Utah) 1902-1924, 1912-01-25
GOVERNOR HAWLEY. OUTLINES TAX
SYSTEM IN HIS SPECIAL MESSAGE

, lng legislation can be urged, and
with foundation carefully prepared
by competent and trustworthy men
upon which the legislature can read
| lily build a measure.
so believing, called some months
ago upon Judge John +. MacLane ami
Hon. Frank Martin to prepare with
the assistance of the attorney.gener-
ats office, a thorough and complete
revision of our revenue laws and the
necessary amendment to the consti.
| tuition"
The result OF their labors Is now
before you, and. If not adopted in It's
entirety by you, will in any event
greatly facilitate your Nlabors. | be.
heve it will be the part of wisdom FOR
you to adopt, without substantial
change the main revenue law as pre-
sented. Any radical changes might
make chaotic mass of confused leg.
is alton of what is now a harmonious
carefully, considered measure"
Il recommend the other and addi-
tional revenue bills and resolutions
for constitutional amendments, pre-
scented by the commission be care.
fully considered by you, and If they
are in accordance with your idea Of
correct legislation, be adopted as
submitted, or amended to meet your
views
II desire also in this connection to
call your particular attention to the
report of the revenue law commission,
| which is herewith submitted to you.
II contains in clear, concise and well
considered language a statement CT
the changes proposed. the reasons in.
Guiding the commission to advocate
such changes, and references to the
statutes of other states wherein such
changes have heretofore been made;
and will, believe. greatly assist you
in concluding upon various mooted
questions"
1.-THE Tax Commission.
TO secure an impartial and uni.
form assessment requires the power
of final valuation be centered in
tribunal composed of men Of differ.
ent men of different political opin.
ions, selected by reason of their pc
culiar fitness for the task, and hold
ing their office for a term sufficiently
long to prevent their being influeu.
ced by suddenly invoked but only
temporary public clamor. II is al
most impossible for a county assess.
or, during a two years term ito &C.
quire the necessary knowledge of
values to enable him to intelligently
assess all the property of his county;
it is absolutely impossible to have
uniform rate of assessment between
the counties under a system which
leaves the question of values with the
county commissioners and the asses.
sors, renewable only by the state
board of equalization during limit.
ed session.
while in some states a different
system is in vogue in nearly one-hdlf
of the states of the union tax COM
missions have been created with full
powers to act in all matters pertain
ing to their duties In no state where
in haS al To,
there any disposition to return to
old methods. The tax commission
provided for in the main revenue bill
submitted is one OF the vital ques-
tons for you to consider"
Quadrenniai Assessments.
The main bill provides in section
10 for quadrennial assessments after
the year 1914. believe after consid-
erlng the subject that the provision is
wise one and that only in isolated
instances will it change the value
during any four years of the future
as to work hardship on either tapay.
err or the county.
Section n of the proposed revenue
law provides the method of assessing
banks by adding undivided profits
and surplus to the par value of the
shares and deducting the assess ed
value of the real estate belonging 10
the bank
An innovation has been made by
the provision of section 1872 of the
main bill in that taxes are to be pay.
able twice year. believe this
wise and salutary reform and that It
should commend itself to your favor