The Logan Republican. [volume] (Logan, Utah) 1902-1924, 1912-01-25

Governor Hawley's message to the
special session of the Idaho legisla-
ture at Boise, Idaho has many radical
points which are to be discussed: The
following extract from the governors
message reveal the telling points in
question and convey general idea
of its contents:
ITO the members of the senate and
house of representatives:
Most important of all subjects to
the citizen is that of taxation. Money
must be provided to meet state,
county and municipal expenses, and
the most difficult governmental prob
lem is to adjust the amounts assessed
and collected SO that all taxable pro-
perry may be proportionately burden
ed and each citizen pay his full share
neither more nor less of the required
revenue.
"The constitution of Idaho ex.
pressly provides in section of arti.
Gle Z,
THAT the legislature shall provide
such revenue as may be needful by
levying a tax by valuation, SO that
every person or corporation shall
pay tax in proportion to the value
of his, her or it's property
"'This implies absolute uniformity
in the assessment of all taxable pro-
perty and that each separate piece
or parcel of property, not exempt
from taxation, shall bear its proper
tionate share of the burdens Of gov
ornamental cost. 1t is wise and salu-
tary provision OF our fundamental law
the law as made by the people and
not by the legislature, intended to
prevent discrimination for or against
any kind or class of taxable property,
and to prevent favoritism being
shown any person or class in any Sec
ton of the state.
"Full Cash Value"
while the constitution does not
provide fixed rate for assessment
purposes but in this provision seeks
simply to secure uniformity In the
amounts to be paid, our statutes are
explicit in regulating the values \"
be placed upon all property assessed
Section 1852, revised statutes, reads:
"'All taxable property must be Us.
sessed at it's full cash value
Almost as matter OF course,
with each county assessor violating
his sworn official duties in the mat
ter of assessments, and sustained
therein by the other officer Of his
county, some of the assessors, ap'
parently desiring to relieve the peo-
pie of their counties from paying
their just proportion OF the state
taxes, reduced the average assess.
ment rate and so correspondingly les
nened the total of the assessment rolls
of their counties. Such course not
only resulted in great inequalities in
the amounts paid by the several
counties for state purposes, but nat
urally caused other county assessors
to make like reductions, and, as the
result, the entire assessment roll of
the state in 1910 showed less than 30
per cent of the actual value Of the
taxable property.
"All county officers connected with
the enforcement of the revenue laws
were a tonce notified to act in strict
accordance with the statutes, and an
honest attempt was made by most Of
them to do so.
Our efforts evoked bitter opposi.
ton and strenuous attempts were put
forth by many of our citizens and
some Of our newspapers to defeat the
reform and continue the old methods
board of equalization had finished its
labors we had raised the assessment
roll of the state in round numbers
from $l27,OOO,000 to 100000, 900, and
had advanced the assessed value OF
the state to about 70 pea cent ot its
actual value, with the certainty of
reaching the full cash value during
the coming year, and the intolerably
high tax rate prevailing has been
greatly reduced"
Why Special Session.
II believe the only method OF IN.
diligently concluding upon a subject
so important as a general revenue
law for the state, is to do so at
special session wherein no interven-