The Mitchell capital. (Mitchell, Dakota [S.D.]) 1879-1918, 1913-03-27
RADICAL CHANGE
MADE N METHOD
Of ASSESSMENTS
Tax Commission Will
Require Full Face
Valueation.
LAW REQUIRES IT
Commission is of Opinion it
Won't Increase Total
Amount of Taxes.
LAW REQUIRES 1T

vi AoNSS
Pierre, S. D.--A radical change in
the method of assessment in this STATE
was inaugnrated today by the state
tax commission, when, in instruct
ions issued to the county auditors OF
the state, ii was declared that valu-
ations hereafter must be made at
the true face value. Property mas
been assessed in South Dakota at
about 25 per cent Of its actual worth.
This action will multiply by about
four the amount OF money that may
be raised by the various local and
/. state Ievying boards in South Dakota
through funds upon which the legis-
flature has placed a limit by fixing
a maximum levy.
The tax commission further de-
manded that the assessors secure de-
much larger return of moneys anu
credits than heretofore, when the
total has run only about a million for
the entire state. 1t is suggested that
this year not less than $4,000. 900 in
this class should be listed.
The opinions of the commission
were delivered to the county auditors
by H. C. Preston in n lengthy address
thu most important portions of which
follow:
PrestOn's Remarks.
"Gentlemen.s In his annual mes
~. ASHfH RI HlxzS. - q Il,,rr,n AIrnE nppas-
ion to say, that while other states
had made progress in the system OF
taxation and assessment, our state
was far behind. He said that 1T was
a Well fknown fact that under our
present method Of taxation, the hur-
dens rested upon persons in reverse
: ratio to their ability to pay; that the
,maasw with a little home and q limited
,.amonnt of tangible or visible prop
,ertY; contributed literally In proper
etiuf. to- his mans to the support OF
the government, while those of large
means contributed proportionately
little, that various forms. OF intangi-
BILE property continued to practically
escape taxation.
s..Thei inequality which exists is
certainly, a, subject worthy of much
/, consideration. Everybody we'll knows
& that,sth His inequality exists to a great
EXTENT Butsours state is not the! only
there lis probably no state lin
the union where this ineduality does
not. exist. gaa aa4
NThe subject has frequently beer
referred toby governors, and Others
who are directly interested In the
subject, all in hopes that some plar
might be devised to bring about {
more equal distribution Of the bur
dens of taxation.
This last session of the Legislature
passed the act creating the tax com
mission. prescribing its powers ant
duties, and transferring to it tn
powers and duties of the presen
state board of assessment and quail
cation. This act was approved by tn
governor on February Ii 1919, AM
Immediately became a law.
Commission Plan Popular
1.-THE necessity of such "A commits
sion is, readily understood, tor Their
is sufficient Importance connected
with this department of the stat
government, to require the constan
attention of the commission in look
ing into all the details incidental t
the taxing system OF the state; IL
state in the union having once adopt
ed this, plan has ever been called up
on to repeal 1t, but rather, by snbse
ssquent legislation, has strengthene'
any possible weak points that ma.
have developed, by adding additions
powers and duties so as to make 1t
work more effective.
E.Htff 6T& IL coco ~ SOW t1o% 1,oru Ypfl,c|
OF the improvement made In the wa
of taxation and assessment through
the duties and powers OF such a CON
mission comes from the state OF In
diana. The constitution of that stat
provides substantially for an ad va
orem tax, that is, a general uniforI
tax upon all classes and species c
property, and that too, at it's tru
and full cash value in money.
THE methods heretofore used i
this state in the manner of assassin
property and determining the value
ton for that purpose, have been er
tirely contrary to the expressed pro
visions sofsthe law. am safe in sayin
that no class of property in the stat
has ever been assessed at its tru
and full cash value In money. bu
rather at a certain per cent thereo'
the result of which has been tina
no property has been valued as TIL
law requires. The per cent of yalu
alton has been fsom twenty-five t
fifty per centao of its supposed value
Under such a system inequality ha
been the result. One Of the main pun
poses OF this commission is to get tn
taxing system out of that run an
bring It UP to a more complete re
quirement Of the law. There is n
legitimate reason why propert
should not be assessed at its tru
and full cash value in money. Ii ever
assessor and tax payer will cooperat
TO that end there will be p more pei
feet equality.
Each assessor is required. unde
path, to state that the value attache
to each parcel in his return is, as h
verify believes, the full and true cas-
value thereof
RAaeOns for Face Valuation.