The Salt Lake tribune. [volume] (Salt Lake City, Utah) 1890-current, 1912-10-11
THE TAX COMMISSION REPORT.

on Revenue and Taxation, composed
of Messrs Harden Beunion. Francis "
Kirkham. and G. :. Patterson, which
appears 10 be valuable aud practical
study in tic economies Of taxation
The report embraces forty-threc' type
written pages. and il comprehensive
ON largo number of questions. some of
the more important OF which wc will
consider herein.
The board recommend, the extension
iof its duties and powers 10 cover
supervision over county assessors:
also that any taxpayer bc given the
right Of appeal 10 the board; and that
the Board should have the right to
equalize as between individuals or
corporations upon their own initiative
within the county or 10 order 4 re-
assessment of the property in part or
as whole within the county. OF with
in any portion Of the county. These
Recommendations are radical. and uu'
der board acting in good faith and
in the interest Of the public, there
could be little objection To the CON
ferring of the power desired. The pres
cnt hoard. we believe to be such n
body; but the difficulty il not to pro-
vide powers for honest, intelligent
men. but TO provide also against the
acts Of men who might be neither
honest nor intelligent. or of those who
would not act in good faith. as boards
arc apt at times to fail in. The cNten-
sive powers herein asked by the board
are such as would usually be called
dangerous: yet tbcrc can be no qncS
tion but that the exercise OF these
powers in the hands OF proper and
faithful servants of the public would
tend to hetterment. and to the correc-
ton Of niustices that might bc locally
attempted.
The report shows the great diversity
Of standards for assessment In the
counties ranging from is per cent OF
the true value in Grand TO 90 per cent
in Kane county. In order TO correct
these inequalities. the board repeats its
recommendation for power to correct
iniustices. It points ont that the
reasons why county assessors assess on
such low valuations is because of the
desire to avoid the contribution Of
revenue than must be.
Passing to the consideration Of the
assessment of intangible property, the
board is inclined to think either that
this sort of property should be ex-
empted from taxation or that a special
low rate should be provided for that
taxation. But that if an attempt TO
collect taxes from this class of prop"
erty is TO be insisted upon, money
and credits ought TO be taxed at low
rate, requiring from each taxpayer
statement in writing listing his credits,
"quadruplc assessment for any
omitted, and deny the aid Of the
courts for the collection Of all credits
which being liable for any taxes
have failed to pay them" That is
certainly drastic remedy indeed, and
we are inclined TO think that the al
tentative of e1empting this class of
property from taxation altogether is
preferable.
Tho board recommends the abolition
of the poll tax, this in conformity
with the general consensus Of expert
tax opinion throughout the United
States
The board considers the matter Of
the taxation Of mines and recommends
changes which will better adjust the
equities of taxation as between mines
and farming property. and also will
better apply the taxation to those
mines that are best able TO pay the
tax. On this point the board recon-
mends that the assessment OF mines
be placed again in the hands OF the
County Assessor, especially if the
work shall be done under the direc-
tion and supervision Of the State
Board Of Equalization.
It is we'll known that the counties,
and the State also, suffer a good deal
by reason of the loose legislation
which we have in regard to tax sales
and tax titles. The board recommends
the Strengthening Of the legislation on
this point so as to make the purchase
of property at a tax sale ga safe and
attractive investment, this latter
"not for the benefit of the investor.
but for the benefit of the county and
Of the taxpayers who pay their taxes
promptly And il is fairly argued
that "'unless the investment is safe
and attractive, capital will not take
any interest in IT. and property will
continue to be sold 10 the county and
the leyies will continue to be high
enough to provide an ample margin OF
safety on account of dehnouencies.
All this portion Of the report is based
on practical investigation and sound
common sense.
The board recommends the approval
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