New Ulm review. (New Ulm, Brown County, Minn.) 1892-1961, 1914-04-29

an oath to perform their duties in con-
formity with the laws of the state and
that those who had elected them to Office
have right to expect that they will be
mindful of this obligation and enforce the
law. He cautioned them to make them
selves so conversant with. every portion
OF the tax laws that they would be able to
give every one square deal and could in
general way explains ths4 axpay by
whom and for what purpose their tax
money is spent.
10 illustrate how the taxes raised in
Brown County last year were spent Mr..
Lord stated that of every $4,000 paid in
taxes in the County last year, 5000 was
for state revenue, 5000 for principal and
interest on state loans, 1924 went to
the County, $l4.70 went to the cities and
villages, 5000 to the townships and
$38.99 was devoted to education. In
other words, IL cents of every dollar
paid in taxes in 1912 went to the State
and the balance, 81 IL cents to the
counties and their minor subdivisions.
Altho certain portion of the taxes col
lected were paid to the state, more than
this amount so paid was paid back to the
county during the year. This was made
quite apparent when Mr. Lord showed by
figures that in 1913 the County paid into
the state treasury $35, and during
the same year received Sal, 235.O1, which
is equivalent to return of 81. Is for every
dollar paid by the county. He quoted
these figures, not for the purpose of justi-
flying extravagances on the part of the
State if such should exist, but rather for
the purpose of showing the futility of
illegally depressing the assessment for
the purpose of escaping state taxes. He
also showed up the erroneous notion of a
great many taxpayers that the assessor
is responsible for high taxes. The duties
of the assessor simply require that he
value the property upon which the tax is
to be levied. Matters of expenditure
are determined by town meetings, school
meetings, village and city councils, coun-
ty boards, the legislature and by the
people themselves and it is up to the tax
payer to look to these agencies for redress
if the taxes should at any time become ex-
cessive.
In speaking of the classified assess
ment laws' and the money and credits
tax law" which were passed by the legis-
lature within the past three years, Mr..
Lord stated that they do not in all respect
spects meet the commissions ideal of just
taxation, but that they are an improve
ment on former laws and were passed by
the legislature in good faith to relieve in
tolerable conditions. Briefly stated the
former law provides that iron ore shall be
assessed at so per cent of full value;
household goods at rs per cent of full
value; merchandise, farm products, live
stock, tools of all kinds, manufacturers
materials and the like, and farm land
shall be assessed at 80 1-3 per cent of
full value; and all other property at 40
per cent of full value. According to Mr..
Lord the moneys and credits tax law
was passed for the purpose of relieving
the honest taxpayer by making the tax
so low, $500 on 100000, that no one
should by one dishonest device or another
try to evade the same. That this is
nevertheless being done in Brown County
is apparent from the fact that in May
last the bank deposits in Brown County
amounted to 5000, 862.03 and that the
total assessment for moneys and credits
in 1913 amounted to but 81 ,O1O, 9O4 90,
only one-fifth of the bank deposits.
When it is considered that money in hand
book accounts, promissory notes and all
other evidences of debts not secured by
real estate mortgages are to be listed un-
der moneys and credits also, it is pain
fully evident that the law has been shame
fully violated One of the statements
made by the representative was quite
significant. He told the assessors that
the tax commission would aid them by
every means in its power to enforce the
tax laws and that whenever false state
ment by taxpayer is called to their at
tention, that they will see to it that the
matter is placed in the hands of the coun-
ty attorney for prosecution. Among 9TH