The Mitchell capital. (Mitchell, Dakota [S.D.]) 1879-1918, 1913-10-09
Favors Income Tax and
Exemption OF Land
Improvements,
NEAR SINGLE TAX
Points to Tax Commission as
Best Assessment Ever
Given the State.


Pierre. $. D.-Governor Bryne
gave out here an interview as to The
Workings OF the state tax commission
With a statement as TO what ii has
accomplished, in which he declares
ilatly against the personal property
tax and in favor OF the income tax
and the exemption OF all or part of
the improvements on land. This is
a near approach to the single tax
system. Gov. Bryne says in part:
Land values are increased 3 l-2
times over last years assessment,
while railroad property is increased
y 9-IO times, or 10 state the increases
in percentages: the increase in land is
23a per cent; in railroad property.
290 per cent, and in express property
321 per cent
on an average q quarter section
of land viii pay a little less state lax
This year than last. On each uuarter
section, averaging one with another.
the state TAX will this year be st.09.
while last year it was $4.95. While
the valuation of land has been in
creased per acre 3 H., times. the
state levy has hcen reduced to Ia OF
what 1T was last year. That is, while
last years levy was 300 per cent
greater than this, the valuation OF
land per acre is increased only 235
per cent. This is due, I'm a measure.
to a more fun and complete ASSESS
ment, and to II large increase in The
Nofv ~itbstondina poa a.iuH pioperts'
10 .anna"N ~. hos.,ehl'oh 10
rnisaN a',amS;a3 ,''s one inlii leVy WI,
stata osnaanaa e1 o ~ .o meet an
pa = .he seas.
y 'o.css i'Neu.
,oana 1870 q e ssiovnunnas nave peeli M
49, senna |l''V0''Vo W so'iiethlhs
o'oo"'voV
10 = VI we assessment, as
~, - W u COMMISSION, SHOWS
:. - ,n'on more edui'aoie ana
~ .nan .hs IL
lit p't'n," NinS, "'iiseiit ana IN
il'sen' "o.h Oh lne part Oh Inc Com
s9' Ioiisiseiihs 'he Hmlted
IN 'l WHICH 10 ana per
III 'nsi,. worn, they nave accom-
p'Sns" NUN. ihls IS not. however,
q hail esso VI ,he nteiio Oh me state
sannmnn plan OF ~upervislhg as
s9s'ieii's lihie az experience. not
M - p',. " me olinllsslom
~. ~ 'oun,s anu focai 'aSlns oni-
80, as "eii, are necessary TO- de-
"'op aiu perleVt y s!stehl; lhefe
i.'t'o,i ~ peileve that re-
sa.ss W." oe oe''er VI 'he heN' as
wants "o'c ''"'ituue.
"u. 10 'eai relorll can come IN
~, sss.eh Mlohoat or
.ne SUBSTITUTION: nave always rec
.nls. IN v IN conJunc-
'oe, MI.h non. 'onh 7. then
!, SENATOR from brooklhgs county.
, prepareo an to Article
= ."e Iohs,lou.ioh' permitting
piopslts 10 ne ciassliled n grouped
loI the purposes OF assessment. This
anisiluAhel, was submitted TO the
peopie, ou. was Voted Gown. | be
arseiv eau OF misunder-
..aliu,hs OF us provisions. we sub
nitted a similar amendment in 1909.
"hlch agar was voted down. If such
unlen. u neeh IT
soulo nave permitted applying differ
sHC fules 10 ollIerent classes OF prop
srty. for improvements on
,eai estate conld nave been exempted
~ valuea on a dltlerent or lower
BASIS Una the iand. A special rule
u iesaru 10 moneys and credits.
shlci Wouid nave been more equit-
Ipie, ana at the same time raised
nucn more revenue. could have been
luop,eu' ana IL would nave ultimate
y opened the way o the substitu-
ron OF the income tax for part or all
y lhe general personal property tax.
ms was III view when these amend
.ehts were submitted. am con-
,lhced me eHective way to progress
u equl'aole taxation is to make
nahses ana improvements step by
uehiohstrat1ng M wisdom OF
ne chahse as you so along. A study