The citizen-Republican. (Scotland, Bon Homme County, S.D.) 1???-19??, 1913-10-09
GOVERNOR REVIEWS
SEASONS WORK OF
TAX COMMISSION
Satisfied With First Effort in
the State to Secure Lee
gal Assessment.

L ~. D'y ~ " -
commission has put the final touches
on the equalization of the 1918 assess
nent. Governor Byrne expressed en-
tire satisfaction with the work of the
commission, saying that considering
the disadvantage they labored under
in this, the first year q real legal as
sessment was ever attempted in the
state, their work was very successful.
In my inaugural address," said the
governor, Il stated that while many
states hadFmade progress in the diff
ficult problem of assessment and tax
alton, South Dakota still lags behind
and that the burden of taxation here
continues to rest on individuals limos
exactly in inverse ratio to their ability
to pay; that the man with a little
home or small amount of visible
property contributes literally in pro-
portion to his means, while the man
Of large means contributes proper
tionately little"
While contending that an effective and
out without an amendment to the con-
stitution. l recommend that a state tax
commission be created to supervise and
equalize all assessments. The result of
the first assessment under this plan fully
%justifies the creation of the commission.
ment. while railway property is increased
three and nine-tenths times, or to
crease i in land ii is 2s5 per eehht; in rail-
road property, 29o per cent, and in ex-
press property. S21 per cent.
land viii iii pay payi al a little less state tax this
averaging one with another, the state
s year I II w tn5s sl Isssr While e'o the w valaat IaS1
of land has been increased per acre three
and third times, the state levy has
! haar yo1,yonl m Ona-fprrfh of what If
was last year. That is, while last years
levy was 800 per. cent greater than this,
t ehs %ydlu on59 2s 81 n iand een per f reEe Is IS due 1n.
in a measure, to a more full and com
plete assessment, and to a large IN.
property. notwithstanding prognostica,
tons to the contrary, this 1 mill levy will
raise sufficient money to meet all state
expenses for the year.
The farm land in the region west of
the Missouri river and in the northwest
ern part of the state east Of the river
| some time lands in the first mentioned
section were assessed higher in rela-
eastern counties. SO there are three or
four counties in the southeastern corner
in which the increase in valuation Of
lands and in the valuation of the rail-
way property in the county is nearly the
same, the percentage OF increase in the
val alton b OF each c s6 elass o Q, p9Po o6 ney c over
Moneys and credits have been increased
$4,000, 900.
An analysis of the assessment. as
it is much more equitable asd complete
than any heretofore. Considering the
p pmfesa tine their IN WORK. MR,'f they eS H Rave accom- ana
plished much. This is not, however, a
fair test of the merit of the state com
mission plan of supervising assessments.
Time and experience, not only on the
part of the commission, but of county
and 10 local 81 t dsIa5on officers ana n as well, , are ssst nss-
There is every reason to believe that re-
suits will be, better in the next assess
ment.
But no real reform can come in our sys-
TEN without amendment of the constitu-
ton. | have always recognized this. In
1907, in conjunction with Hon; John p.
Article II Of the constitution. permitting
property i,ppperays to pc s eiassil,ed an ana q g : FOR
was submitted to the people, but was
voted down., | believe. largely because of
aubmitted q SIMILAR !. an. amep pd1ne7lpn in 1s sos
which again was voted down. If such
amendment had been adopted it would
a permitted applying different rules
to different classes of property. For in
stance, improvements on real estate could
have been exempted or valued on a diff
ferent or lower basis than the and A
special rule in regard to moneys and
credits. which would have been more
equitable, and at the same ime raised
adopted: and it would have ultimately
opened the way for the substitution Of
s the income paesd tax 9 for part or all of the
In view when these amendments were
submitted.
I am pleased to see that some who ac-
the constitution In the past, and who last
winter opposed submitting to the people
the question Of a constitutional conven-
and are announcing belief in such reform.
Our present constitutional provisions in
regard to taxation are equitable in
fact. 1t is admitted by all students Of
the subject that the general personal
property tax system has broken down and
tween individuals, or efficiently to raise
revenue. M. idea is, II mas been.
that ultimately we should substitute an
income tax for part or all of the personal
property tax. 1t can only be done grad
ually, however. Those who oppose a tax
fi9e ineome f taRi Fl t hs9s to get n an effe E
regard to a state commission to supervise
taxation.
Whatever system of taxation we may
unity and supervise assessments is neces-
sary to its effective and equitable adj
ministration.
One of the duties of the AK commission
Is to gather, arrange, and present to the
legislature and the people, sta sistics in
regard to assessment and taxation, to be
used as q guide IN making changes in
the constitution and laws. I am sure it
VIII furnish very helpful Information
along this line. Now, as heretofore. /
want to see the taxation provisions of the
constitution changed and improved. I
want a better system adopted. But until
we can get such change / want to see
the method of applying the old system
improved, as the tax commission is doing.
-
SALARY BOOST GIVEN
IMMIGRATION OFFICIAL
Pierre. S. d. Oct. 6.-The immigra-
ton board composed of the governor.
auditor and land commissioner. has
raised Immigration Commissioner
M~acCsfree'ss salary from $1,000 to
. $4,000 per year. MacCaffree is from
Howard. Miner county. He has been
IN office but a short time. succeeding
John Deets. who left South Dakota
to work with he development league
IN southeastern Minneset-.
SEEKING soN-lN-LAW
WHO "GLoMMEDs CASH
summit. s. D, Oct. 3.-Michael
"a ~ III $500