The Mitchell capital. (Mitchell, Dakota [S.D.]) 1879-1918, 1913-04-03
THE TROUBLED ASSESSOR.

assessors OF Dawson county and Il
Just received his Instructions from
the county auditor, who simply re-
peated what had been told the audit
ors of the state by The tax commits
sion.
Now this assessor is clearly an
honest and conscientious man. He is
worried because he doesn't under.
stand how it will be possible TO make
a fair and equitable assessment un-
der the instructions he has received.
1--WE are simply told to assess pro-
perty at the full cash price and We
are not to take the property-owner's
statement for it," he said. Yet We
are not told how to go about it TO do
this. Suppose | find a farmer with a
hundred head of cattle in a pasture
a few miles away. Am | supposed to
look over and appraise every one of
those cattle? Suppose he has a lot
OF horses, how am | to tell what they
are worth? When a horse is more
than nine years old, it is almost inn
possible for any but an expert to tell
just how old he is. He might be 10
years old and yet look so young that
he might be thought only ten years
old. Still he would be worth very
little.
Then there is the matter of ex-
emptions. Under the law, $500
worth of household goods is exempt.
IT the assessor places the property at
its true value, it will be equivalent
to cutting this exemption down to a
third or a fourth, for. while the valu-
alton VIII be increased three Or four
times, the exemption remains the
same in dollars and cents.
I'VE are told to value the land at
its tru worth and it is said that we
as farmers ought to know what it is
sold or bought any land for twenty
years. Farms may be adjoining and
the soil SO different that IL is worth
$1,000 an acre more than the other.
How am | to find out? Am l to in
spect every square foot of land in my
township? 1t takes a land dealer to
be able to judge the true worth of
land and sometimes they can't do it
The opinion was expressed by his
assessor that there should be a spec
ial session of the legislature to cor
rect the injustices in the law which
the assessors are now ordered to en-
force. 1t was also his belief that the
removal OF the lid from the tax levies
in the state would result in increases
in the amounts of X assessed by
the various levying boards.
1t is admittedly a hard problem
faced by the assessor. The law makes
it difficult for him to avoid unfair
ness and yet he is told by the state
tax commission to do all i'll his power
to make a fair and just assessment.
In the opinion OF The Republican,
this portion of the instructions by
the state commission should take
precedence " anything else said by
it. Neither the state board nor the
county board has the opportunity to
judge the fairness OF a valuation,
that comes to the assessor who per-
sonally sees the property. If he re-
turns an assessment expressing as
nearly as possible the real worth OF
the property-owners, as Dun Or Brad
street would report it, then he has
done the cry best that can be done
under the circumstances.
President Wilson is said to want
the power to change tariff schedules
if it is found they do not compel com.
petition in every industry. That
would be Il pleasant prospect for the
man in the manufacturing business.
He couldn't know for even a day
whether or not the government would
allow him to stay in business. OF
curse the president of the United
States couldn't determine what is a
fair price for even a small part of the
thousands of commodities made in
this country. 1t sometimes takes the
producer himself a lifetime TO ans.
wer that question. So, if the presi-
dent were to be authorized to swing
ii big club in the direction of every
manufacturer who seemed to be
making a so OF his business, it would
be only a self-sacrificing and wealthy
individual who would care to con
tinue in any industry.
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A NH NSinian ur1,n aYtnnlnl Anrua =,