The Logan Republican. [volume] (Logan, Utah) 1902-1924, 1912-10-12
Continued from Page One

Continued from Page one
be levied and collected within the
state. But we did understand il to
be our duty to make careful investi-
cation Of the tax system of this and
other states with a view Of securing
a more equitable distribution of the
burdens of taxation"
Present System Fareiai
Under present laws and methods in
Utah, the report says, equalization by
the state board of equalization can
be nothing but farce. On this sub
ject 1t continues:
"A great many of the states now
have permanent tax commissions. In
some states they supplant the old
board of equalization, in others they
are in addition thereto, and have GER
tain defined duties. In this state we
have thought it advisable to retain
the state board of equalization with.
out any change of its name, or the
number of its members or in the man.
ner Of their section, but to recon-
mend greatly enlarged duties and re-
sponsibilities, giving 1t the duties us.
ually delegated to tax commission,
placing the general supervision of
county assessors in their hands, lJro.
viding for a system Of appeals to
n oil In
the individual taxpayer and SO in
creasing the compensation Of the
members that competent men can af-
ford to give their entire time to the
work Of the board"
an the public estimation the office
Of assessor has ranked too low. In
nominating conventions It usually is
the last place, and the nominee Is
likely to be chosen because of his
political exigency rather than for his
fitness for the office. The best man
in the county is none too good for
assessor. We suggest that the term
of office be four years rather than for
two years as now provided by law"
The reason for recommending the
assessment at full value is set down
as follows:
First, that 1t leads to more equal
and equitable assessment. II is COM
paratively easy to ascertain the &c.
tual cash value Of given property,
but when assessors are allowed TO
assess property at such varying per-
centages of actual value as their
Judgment or interest prescribes the
wonder is, not that taxes bear un
equally upon our citizens, but that
they are not still more unequal.
Second, high valuation means q
low levy to produce the same amount
of taxes. A low rate of taxation il
desirable from any point of view
Members Of the board visited ev
cry county in the state with view
of determining the PERCENTAGE OF &C
tual value at which property is as
sessed. 1t was found that in TWEEN
ty-seven counties section propert.
was assessed from IS to 81 per cent
the lowest being in Grand and tn
highest in Iron county. Salt Lake wa
20 per cent. The assessments o
town and city lots in these countie
ranged from 81 to So per cent, tn
lowest being in Cache and the higl
est in Wayne county. Salt Lake wa
81 per cent. The board found, tn
report states, that assessment o
horses and other livestock was mad
upon the same basis as real estate.
Undoubtedly the report say
"the chief reason for low assessment
by county assessors is that the stat
derives its revenue by means OF d
rect taxation, and the assessors
a desire to prevent their counti'
from contributing unduly to the co
ers of the state have each attempt'
TO assess the property of his coun
at a percentage as low, or a lit
lower than that of the other cou
ties.
AS a remedy for this condition
submit the suggestions that the tot
tax levy for all purposes (excludi
only special assessment should
limited to 10 mills"
The report points out that this
serves to the taxpayers of each Il
ing district the right to vote ad
tional levies whenever necessary
A table in the report shows Il
the board of equalization in asse
ing railroads 33 1.3 per cent of tn
physical value, or the cost OF rep
duction, reverses the general or
OF things in the state the tax r
being higher than other sta
through which the railroads run.
Oregon Short Line tax per mile
Utah is 1856, as against s343 in
.al.u MAntano an1