The Salt Lake tribune. [volume] (Salt Lake City, Utah) 1890-current, 1913-03-02
AN UNFORTUNATE TuRN.

0 have been so severe upon the taxpay
i ers. A better adjustment of ta1atio
in this State is unquestionably desiI
able, but this better adjustment shoul
be in the direction Of relief TO the tax
] payers, and not by way Of further OK
actions and the vesting OF extraordin
ary autocratic power in any person O
body which would give cruel powers o
oppression upon the taxpayers.
Those who make study of the ta'
question and who are properly called
tax experts, bend their efforts not to
wards the cItorticn of the utmost dol
lar from the taxpayer, but to the point
of so adjusting taxation that it vii
least be felt. Their efforts are TO get
tho necessary public revenues from
such property, industries, and business
activities as can best stand the e1ac-
tions that are necessary to carry on the
government. There is O decided predi'
lection ON the part of all these tax ex.
perts In favor Of scgregating the gen
eral revenues OF the State from those
of the counties, tho cities, the towns,
and the several taxing districts.
The reason for this is plain A gem
eral taxation for State purposes re-
quires the adjustment OF irreconcilable
| differences between the different valua,
tions In separate communities in the
State. There is no proper tax relation
whatever, for instance, between the
taxation valuations in the city OF Salt
Lake or the city of Ogden as compared
with taxation valuations Of the remote
rural communities in this State. There
is no reason why the State should un-
dertake to make uniformity that does
not and cannot exist. The requirement
to assess property at its real value is
an impossible one in view of the diff.
ferent conditions that prevail. In cities
Ike Salt Lake or Ogden there can be q
fair standard of value arrived at for
ordinary purposes by comparing the
sales that are made, and these sales
are frequent enough to afford sufficient
guidance for the establishment OF n
general uniformity of values within the
different portions of the city, there is
sufficient transfer of properties so
that standard OF values can be gen
orally and fairly reached. But
IN outlying communities, where trans
fers of property are rare and where no
standard of actual value can be ar
rived at from such sales, it is impos-
sible to get a standard Of values. And
so each community ought to be left to
FIX its own standards in its own way,
the State getting its revenues from
general taxation of corporations, of pub
lie utilities, inheritances, stamps, and
the like In this way, it is true, the
business activities of the State would
give the State It's chief revenues, but
1t IS precisely there where the burdens |
OF taxation would least annoy, and the
State has abundant resources in the |
way Of general taxation to carry on its
necessary public administration with
out meddling with the assessment roll |
ut all
In this view Of the case, which is
The view Of the best experts, the diff
'erent communities-county, city, and
listrict-throughout the State would
tx their tax values according to their
ocal needs, without any supervisory
direction from the State, or being inan-
'ially accountable to the State, and the
,esult would be a long step in the di-
'ection Of lessening the burden of tax
alton and Of local self government,
vhere every community could tax it.
elf according to its own needs.
Quite the reverse Of this was the
'hief bill which was submitted to the
present Legislature and the other bills
hat accompanied it. In place of re-
ieying the different communities from
he supervisory exactions Of the State,
made those communities more SUBJ
ect to those exactions than ever be.
ore, and 1t opened a way for the gross.
st oppression and the most burden.
ONE cxactions.
And so We consider it unfortunate
hat the tax question in Utah took the
hape 1t did before the present Legis-
ature. By this unfortunate false move
We have lost two years at least in get
ing at fair and just start towards
scientific and less burdensome form
# taxation. To tax the business &C.
iyities of the State on general prom
such as Is here suggested. ,
could unquestionably raise all the rev.
nue. that the State requires, fully as
much as it has now, and this revenue ,
Tould increase in growing ratio. The
Id idea that the State must have its ,
hare of the local taxation imposes bur .
ems upon the people that are onerous
nd often affective. But if the bust !
ess Of the State is taxed for State ,
urposes, then the State gets the ben. :
ut and the communities are relieved ,
rom the supervisory dictation of the :
tate, and they are relieved from the :
ax e1aetions for general purposes. Y
-bove all, they are released from an /
impossible requirement Of uniformity. !