The Mitchell capital. (Mitchell, Dakota [S.D.]) 1879-1918, 1913-03-27

walls, requiring that all taxes shall
be uniform, and property assessed at
full value, there has been a united
effort to secure the assessment of all
property at It's fun cash value. The
reasons are:
First. The affairs of government
are increasing. Where all property is
listed at cash value, a large amount
now concealed and nov escaping tax
alton will be found and placed on the
tax rolls.
Second. The persistent undervalua-
ton by the assessor has enabled pro-
perty to escape its lair share OF the
public burden. When the percentage
Of full cash value is agreed upon,
ii has generally been found that the
assessor will assess at q lower per-
centage. From 1898 to 1903, Illinois
tried an experiment to assess all pro
perty at twenty per cent OF its full
cash value. In 1909 the rate was
changed to thirty-three per cent. The
result was so unsatisfactory and the
assessment so far below even that
percentage, that a special commission
was appointed to bring about Il re-
form.
Third. There is at this time a
higher appreciation of the burdens
of taxation. Wealth is more u%nevenly
disturbed than ii was thirty or fifty
years ago; prices are higher. there
is a greater abundance of all classes
of goods; the voters are better in
formed in public affairs, and there is
a greater demand for an equitable
adjustment of the burdens OF govern
| .,onf aud a mara onuu1 dict rihutinp
of the profits OF labor.
Fourth. The impression to outside
investors is much more favorable,
when they can be assured that the
tax-rate is low; it has always been
known that a low rate of taxation is
a splendid ~inducement, inviting cap
ital. Ohio deemed it advisable to call
a special session of the legislature to
completely reform the taxing system,
to obtain an assessment at the full
cash value. in order to prevent capt.
al from leaving the state, and eng
aging in Industries IN az adjoining
state where the tax-rate had recently
been reduced below one per cent.
This commission is firmly OF the
opinion, and it viii use it's best eff
forts to bring about an assessment
OF property AT IT'S FULL CASH
VALUE, AS is REQUIRED BY
LAW.
Depends on Assessors.
you are to inform the assessors
that equality and Justice in taxation
under the law, depends almost entire
ly upon them, and Upon their fairness
and good Judgment, which they are
presumed to exercise; if he makes his
assessment in the way the law requir-
es, approximate justice will prevail
among the individual tax payers in
his district. Every effort should be
made by the assessor to render his
assessment complete and just. We
impress the fact that no favoritisnl
should he shown the rich or poor
no prejudice-no friendship-no hat
red or ill-will against any person
-fshould be allowed.
ut is a we'll known fact that many
are of the opinion that when a person
! lists his property and swears to its
correstness. the assessor must accept
! 1.-The same, because it is sworn to. Such
is not the law. No tax payer"has the
right to make his own assessment
) especially as to tangible. visible pro.
UCINy VuG IiSI Ike luIiIoiIVo Viz 90
J assessor, although sworn to, and i
must be sworn to, is nothing but al
y inventory; the assessor must value
> the property, and such valuation ma.
; be greater or less than as sworn tt
Iby the owner.
i "The point this commission urge!
upon you is, that you are to try ant
e convince the assessors that the as
n SCISSOR and not the taX payer is tn
a one to fix the valuation of, and asses
: all classes of tangible property.
Some people entertain the notion
G that ii they list their property as re
|. quired by law, at its full valuation
q their taxes will be proportionatel
e higher-this is a mistake. If the as
SCISSORS perform their duty and asses
all property at its TRUE and full valu
g alton in money, and the taxpayer
q will list all of their property, in sui
stantial compliance with law. the-in
dividual taxes will be no higher. TIL
levy will be correspondingly lowe
as the valuation is increased. Their
q is a certain amount of event onl
g to be raised, and if the valuation i
as required by law, then the levy wi,
( be that much lower, and no perso
o suffers thereby. Impress upon all cor
Q cerned that all that is to be done
obtain equality is for the assesso
and the tax payer to perform thei
duties as the law requires.
q Moneys and Credits.
y "This is the most perpleNing ques
u ton that the commission has to cor
Is tend with. Experience has demon
strated that under the constitutions
II and statutory provisions p~rovidin
y for a uniform system of taxation, an
II full value assessment, that money
and credits have never and probabl
y never will, contribute their proport
le ionate share OF taxation.
l. "We believe that less than five pc
III cent of the true value OF moneys an
d credits We're listed for assessment j
le this state in 1912. This class of pre-
perty is SO thoroughly invisible tha
M no way has Eel been successfully dc
y vised, under a law like ours that wi
d disclose its true value.
n Sin 1912, the item of moneys an