The Twin Falls times. [volume] (Twin Falls, Idaho) 1905-1916, 1912-01-19
GOV. REVIEWS TAX TROUBLES
ASKS for State Tax Commission and $2,50O
Exemption on Homes.
Points Out Alleged Evils Under Present System and Urges Many
Changes in Law Pays Ills Respects to Newspapers.

nc lolioWlhS is d resume or Cover
nor HaWley's message submitted 70 a
Joint session of the legislature at noon
Monday:
To the Members of the Senate ani
House of Representatives
| Most important of all subjects to the
citizen is that of taxation. Money
must De provided to meet state, coun-
ty and municipal expenses, and The
most difficult government problem is
to adjust the amounts assessed anc
collected so that all taxable property
may be proportionately burdened and
each citizen pay his full share, neither
more nor less of the required revenue.
The constitution of Idaho expressly
provides in section of article Z, that:
"The legislature shall provide such
revenue as may be needful by levying
a tax by valuation, so that every per-
son 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 property,
and that each separate piece or parcel
OF property, not exempt from taxation,
shall bear it's proportionate share of
the burdens of governmental cost. 1t
Is wise and salutary provision Of
our fundamental law, the law as made
by the people and not by the legisla-
ture, intended to prevent discrimina-
tion for or against any kind or class of
taxable property, and to prevent fav-
oritism being shown any person or
class in any section of the state
"Full Cash Value."
While the constitution does not pro-
vide fixed rate for assessment pur-
poses but in this provision seeks SIM
ply to secure uniformity in the
amounts to be paid, our statutes are
explicit In regulating the values to be
placed upon all property assessed.
Section 1852, revised statutes, reads:
AL taxable property must be as
sessed at its full cash value"
This plain, unequivocal, easily un-
derstood section, followed as 1t is by
other sections based upon and intensi-
Tying Its provisions, makes it the
bounded duty of the officers intrusted
with the assessment and collection of
the revenue to place upon the assess
ment rolls all property at it's full cash
value.
Duty Under the Law.
This wound seem sufficient to i'm
press upon the officers affected their
duty under the law, but the legislature,
seemingly impressed with the fear that
unless some still more stringent pro-
vision was added, some officer might
forget his duty and attempt to either
favor the taxpayers OF his own county,
or some of his friends and intimates,
therefore added as part of section
1727 that the assessor of each county,
on or before the first day of July of
each year, and his deputies as well,
should take and subscribe an oath in
the county assessment book itself, that
the property of the county subject to
taxation, "has been listed and assess
ed on the assessment book, equally
and uniformly, according to the best
OF my judgment, information and be-
lief, at its full cash value"
Much Opposition to Change.
This great reform. successfully car
ried out against the most bitter op-
position that ever assailed a public
measure in our state, has, as | anti
cipated beforehand, brought out fully
the many absurdities, contradictions.
Inconsistencies and improvident pro-
visions Of our revenue laws. 1t has
been we'll said the best method of Sc
curing the recall of an obnoxious law
Is to strictly enforce 1t. l would add
that the most effective way of secur-
Ing needed changes in the law is by
insistently upholding the law and thus
informing the lawmakers OF It's de-
fects. That our system Is antiquated
and ineffective; that must for the ben
eft OF our people be materially chang
ed In many respects; that radical
changes must not only be made in our
revenue laws but amendments also
had to the constitution. of the state,
before Idaho can be in accord with
the best methods Of dealing with the
problems Of taxation, has been fully
demonstrated during the year last
past.
Tax Cemmission.
To secure an impartial and uni
form assessment requires the power
q nnal valuation be centered In q tri-
bunal composed Of men Of different
political opinions, selected BY reason