The Richmond palladium and sun-telegram. [volume] (Richmond, Ind.) 1907-1939, 1913-12-09
Tax Commissioner WOlcOtt
Pleads For Assessment
At Real Value.
1000 WAYNE COUNTY
PERSONS DODGE TAX
Twenty-Seven Per Cent De-
linquent and Auditor De-
mands Change.

That lndianas methods and princi-
| pies of taxation are obsolete and that
| better plan would be to assess all
| property at its real value and have a
limited tax rate was the 2iSt of former
Senator +. H. WolcOtt's address to the
! Commercial Club at its regular month
ly meeting last night Mr.. WOlcOtt is a
member of the state tax commission
and spoke as an authority on the prac-
! teal side of taxation rather than OF
its theories and abstract principles.
Nothing is more vital TO the com
munity, he said, than taxes, Yet there
I are few things about which people are
more fogSy. Present methods are out
| OF date and impossible of successful
! application. The newly admitted states
and those with remOdeled constitu-
tions are in the best shape. But in
spite of its imperfect machinery lndi-
+ ana is in advance of many states.
The Indiana system is that of as
sessing all forms of property at the
same rate except those exempted by
law. Authorities do not consider this
a very satisfactory principle In prac-
| tice it means that the lowest assess
ment in a community sets the stand
ard for all other assessments.
No Just Assessment.
'lf Bill Smiths property happens TO
! be written down low all other proper
| ty holders demand an equal rate; thus
! we come to have a Bill Smith assess
ment instead of just assessment"
1T is impossible, "he said" to make
an assessment on full cash valuation
| of property. Although according 10
state law it is perjury to give wrong
valuation it is universally done. | re
| call but one case where man was
charged with perjury and he was not
convicted. We have dead law"
| One fault with the present method
| he found in the local election or ap
pointment of tax assessors. They tend
to favor local friends, he argued, and
this introduces anarchy into the tax
machinery of the state so that no two
counties assess at-the same rate. He
quoted Prof. Schuerman to the effect
that the states must some day engage
experts to do this work, with first
class machinery to work with, and
with clear principles to work by.
Tax Power Limited.
The present Indiana state tax com
| mission has no authority to make as
sessments in a county and can only
cope with the local matters when an
/ appeal has been made. In 1912 fifty-siS
| appeals were made of which twenty
| three new assessments were granted
| The commission has discovered a
very wide variation among the various
! counties. Farm implements range from
! $25 to $3.50: household goods from
| $4350 to $4,000; automobiles from
$500 to $500; horses from SS1 to $3.50;
cattle from S27 to $50; and hogs from
81 to SIS Real estate is assessed al
about 40 per cent on an average
though it is higher in cities. Poor farm
| land is assessed at higher rates thar
| good.
Mr.. Wolcott pointed out that with
the present methods tangible property
| carries more than its share of the ta>
| burden. Intangible property, he said
such as stocks, bonds, mortgages, is
very elusive and different to get at
Most of the tax lodging is done with
this form of property.
Delinquent Tax Problem.
Fred II. Lemon, chairman of the
special committee of the Commercial
Club, who presided at the meeting
said the chief difficulty in Wayne
county was the collection of delinqu
ECOntinued on Page SIX