The Tabor independent. [volume] (Tabor, S.D.) 1913-19??, 1913-10-09
GOVERNOR REVIEWS
SEASONS WORK Of
TAX COMMISSION
Satisfied With First Effort in
the State to Secure Le-
gal Assessment.

MEMNgEHHEe
Pierre. 8. d.. Oct. e.--The state tax
commission has put the final touches
pm the equalization OF the 1913 assess
ment. 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 a real legal as
yessment was ever attempted in the
etate, their work was very successful.
In my inaugural address" said the
governor, II stated that while many
states had made progress in the diff
hcult problem OF assessment and tax
alton, South Dakota still lags behind
and that the burden OF taxation here
exactly In Inverse ratio to their ability
TO pay: that the man with a little
home o. a small amount OF visible
property contributes literally In pro-
portion to his means, while the man
OF large contributes proper
uonately little
While contendins that an effective and
out Without an amendment to the con-
stitution, 4 recommend that q state tax
commission be created. to supervise and
equalixe all assessments. The result OF
the nrst assessment under this plan fully
1ustifies the creation OF the commission.
~ AIdHu Values are increased three ana
one-third times over last years assess
ment, while railway property Is increased
three and nine-tenths times, or to
state the increase is percentages. the in
road property, 200 per cent. and in ex-
press property, S2i per cent.
on an ayerags q quarter section q
year than last. on each che quarter ssrts Section.
averaging one with another, the state
tax win this year be {4.09, while last
~ land mas been increasnd p ane acre three
and cne-third times, the state levy has
been reduced to o~ne-fourth of what IL
was last year That is. while last years
the valuation OF land per acre IL in-
creased only 236 per cent. This Is due,
In Q measure. 70 q more full n com
crease in the valuation of Corporation
property. notwithstanding p~rognostica.
tions to The contrary this MIL levy VIII
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
was not raised so much as In. some OF
the richer southeastern counties. For
some time lands In the frat mentioned
section We're assessed higher IN rela-
ton to their real value than In the SOUTH
eastern counties. So there are three or
four counties in the southeastern corner
in which the increase In valuation Of
hAAAo6 AAAo III NAAS III III EAAO - asAAL
way property in the county sis nearly the
anne the percentages OF increase In the
valuation OF a { class Of property over
last year being a shade over 800 per cent.
Moneys and credits have been increased
from Sl.5oo,ooo to something over
An analysis OF the assessment. as
equalized by the commission, shows hat
il is much more equitable AVID Complete
than any heretofore. Considering the
limited time in which, to organize and
p pfis 1 m their E TSIs /, they So. have Sews sesom !
fair test OF the merit OF the state com
mission plan Of supervising assessments.
Time ana AZ es asm,n,sson nof Sni y on oopn :
and local taxing officers as we'll are nee
essary to develop and perfect a system.
There I u every y reaSoa = 20 ,b nel ns taas rs-
ment.
But no real reform can come In our sys-
tenn without amendment Of the constitu-
f sSn' IN 6 6ays asTass Win resSsn Hon. . John p
Jenkins, then a senator from Brookings
county, prepared an amendment 70
Article II Of the constitution. permitting
purposes of assessment. This amendment
was submitted to the people, but was
voted down, believe. largely because OF
submitted a similar amendment in 1909.
which again was voted down.. IL such
amendment had been adopted 1t would
nave peII1lIIeu hppAyAl6 uAAAC "
to different classes Of property. For In
stance. improvements on real estate could
have been exempted or valued on a diff
fsrent or lower DaIsisd tI ~ n me anas
credits, which would have been more
equitable, and at the same time raised
much more revenue, would have been
opened the way for the substitution OF
the income tax for part or all of the
general personal property tax. This was
In view when these amendments were
submitted. -f~
/ am pleased to see that some who ac-
lively opposed tax reform amendments TO.
the constitution in the past. and who last
the question of q constitutional conven-
ton, have finally come to see the Tight,
and are announcing belief In such reform.
Our present constitutional prGgisions In
theory, but win not work In practice. In
fact, Il Is admitted by all students of
the subject that the general personal
failed. 1t does not work equitably as be-
M own idea is, and has been.
income tax for part or ali OF the personal
property Ia 1t can only be done grad
naliy. however. Those who oppose a tax
f fHmm Incone S tan II theiT views Il Sst p 81 eiIe ii
regard TO a state commission to supervise
taxation.
Whatever system OF taxation we may
ultimately adopt. q state commission to
unity and supervise assessments Is neces-
sary to It's effective and equitable adj
~ministration.
one OF the duties of the tax commission
Is to gather, range, and present to the
legislature and the people, stakstics In
regard to assessment and taxation, to be
used ms q guide in making changes In
the constitution and laws. I am sure II
will furnish very helpful Information
along this line. Now. as heret0fore, /
constitution changed and improved.
want a better system adopted. But until
we car get such change1 want to see
the method OF applying the old system
improved, as the tax commission Is doing.
-A
SALARY BOOST GIVEN
IMMIGRATION OFFICIAL
Pierre. S.. D.. Oct. 6.--The immigra-
ton board composed OF the governor,
auditor and land commissioners, has
raised Immigration Commissioner
MtacCaffree's salary from $500 to
20 $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 the development league
In southeastern Minnesota.
SEEKING soN.IN-LAW
WHO "GLoMMEDs CASH
Summit, s. d., Oct. 3.-MichaciI
HenIe, living on a farm near town, is
looking for his young son-in-law, who
has diSappeared together with a con-