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

worked out well ia tne:r practical op
GRAFTON"
Section ~ of the proposed revenue
law treats of exemptions and is wor.
thy in its new provisions of your
most careful consideration The i'm
portant changes are:
First, Exemption of improvements
on land occupied or used as home
by its owner, in the sum of s2500.0O
Second. The household furniture.
musical instruments and jewelry in
actual use is exempted"
Third, Besides growing crops, fruit
and nut bearing trees are exempt for
four years from the time of their
planting in orchard fem and grape
vines for three years after planted as
vineyards"
The most radical change in our ex.
emption system is proposed by sub
division II of section ~. which pro.
vides for exemption of money, evi.
dence of Indebtedness and accounts
Upon principle ! should oppose this
change were it not for the fact that
we have tried for nearly 80 years 10
reach these things for taxation pur.
poses and lamentably failed in so O.
ing. Practically all the taxes paid by
owners of this class of property now
comes from those who are not deal.
ers in money. Those who possess
such property in large amounts in.
variably escape taxation"
"The full cash value system is main
tanned under the provisions of the
proposed revenue law as the basis
for assessor ent. This. urge. should
be done. 1t is impossible to equalizc
taxation under any other system. On
ly by assessing all taxable property
at it's real value can the curse of high
tax rates be avoided"
The whole amount of taxes raised
In 1911 for state and county purposes
is $4,557,795 as against $3,2S6,5571s
in 1910 and S3,l46,o0S.17 in 1909. An
increase Of course was to be expect.
ed, both because there was an addi-
tional amount of over 100000 raised
for state purposes, and the cost OF
maintaining some Of the county gov.
ernments. especially the new coun.
ties was increased but there can be
no excuse given for an increase Of
$1,27l.1 39 over 1910, an increase of
over 3S per cent
:. Cash Value Not to Blame. -.
This increase in the amount paid
by the different counties is not, as
will be readily seen, due to the en-.
forcement of the cash value system,
and the blame therefore cannot be
legitimately placed upon the Shout
ders of myself or any other state Of
ficer, but must rest where 1t belongs,
on the county and city authorities.
This must have been evident at all
times to have given the subject any
thought, and leads us to believe that
those who have persistently charged
the increase in amounts paid as
taxes to the enforcement of the law,
were, in so doing. either woefully ig.
norant of the subject discussed or
were Intentionally trying to deceive
the people.
Dismal Cracking is Sweet Music.
do not refer, OF course, in this
connection to the dismal croakings
o fthose whose taxes have the past
year been greatly increased for the
sole reason that during the years
preceding they had been Of the favor.
ed few whose property was assessed
at lower figures than that of their
neighbors and thus imposed their own
tax burdens on the less fortunate in
the community who were thereby
compelled to pay an excessive
amount. The howlings of this class
should sound as sweet music in the
ears OF all rlBnt minded citizens.
Invitation to Bankruptcy.
THE entire system was an invita-,
ton to bankruptcy and even with
these high levies sufficient funds
were not raised for the conduct of
the business of some of the counties,
or else the commissioners have been
grossly extrayagant in fixing the
sums to be expended for the current
year.
THE main revenue law should be
acted upon promptly and the other
matters involved can be considered
later Under the system that was
permitted to grow up through years
of violation of the law by which each
T. 4.