The Kadoka press and Kadoka reporter. [volume] (Kadoka, S.D.) 1910-1923, 1913-02-14
TAX COMMISSION
BILL PROVISIONS

Pierre, Feb. 10,-Tkere has been a
strong demand upon legislative mem.
bers for copies of senate bill SO, the
new tax commission law, since it has
been enacted by both houses OF the
legislature, 80 that the people meY
know something of it's provisions,
Generally speaking. the law attempts
to place the present duties Of the
state beard of equalization in the
hands Of board of three men who
are to he on the Job all the time, and
not merely looking after the work OF
assessment of corporate property, and
equalization as an incident for q few
crowded days in each year. The
board is to be composed Of three men
to be appointed by the governor, the
first three, one for two years, one for
four years, and one FOX six years,
with six year term after that time.
The first appointments ere to be
made within ten days after the pass
age and approval Of the act, and the
names to go to the senate tor con-
firmation il such appointment is prior
to the adjournment Of the session.
After the first appointments such
names az are presented ali names for
this board must be presented to the
senate for action on or before the last
Monday in February during the bien-
nail session of the legislature preced-
ing the commencement OF the term
OF tho appointees which shalt he the
hfst day of July following. Each
com missioner shall receive salary
of two thousand dollars a year and
they shall keep an office at the state
capitol, They are empowered TO Sc
lect a secretary at a salary of not to
exceed eighteen hundred dollars a
year, and atenographer ut salary
Of not more than six hundred dollars
a year, aud they are empowered to
employ such other persons as experts
and assistants as may be necessary in
their work.
The new law does not in any way
attempt t.. change existing statutes
in regard to assessment and taxation,
further than that Of changing the ad-
ministratiye head, the commission be-
ing required to work under exieting
laws now in force, but they are given
wide powers of enforcement of exist
ing statutes, aud as they will be in
session all the time with power TO go
out and look into assessment returns;
to confer and advise with assessors.
boards Of review and boards of assess
ment and equalization; to require
officers to report information "a to
their immediate localities; to require
individuals. companies, partnerships,
associations and corporations to tarn.
ish information 6s TO their capital
bonded debts and other matters which
would have q bearing on assessments
to summon witnesses and examine
them; to visit counties of the state il
they feel that such work is headed ;
to investigate tax systems, % formul-
ate and recommend legislation as
may be deemed expedicnt; to order
re-assessments OF all property in any
assessment district, when in the judg-
ment of the commission it is advis-
able; to receive complaints and to ex-
anime into cases where it'Is alleged
that property has not been placed
upcD She assessment rolls; and to fix
the state tax levies which has been
the work of the state assessment
toa I'D to the present time.
The act gives broad general powers
to the tax commission and it is claim
ed that by devotinG all their time tc
the work they will he able TO accom-
plish large amount of benefit TO the
state, even with present crude enact.
ments, and to be able to present
something il the way of more equit.
able laws 20 the next legislative as
sembly for their consideration.