The Lynden tribune. [volume] (Lynden, Wash.) 1908-current, 1914-11-19
TAXATION SYSTEM
BRANDED FAILURE

That the present system. of tax
alton in Whatcom County and the
State of Washington Is total fall
ure is the substance of the Fifth
Biennial Report OF the State Board
Of Tax Commissioners issued this
week. The commissioners brand
the general property tax now in use
as IAN antiquated and exploded the
ory of taxation, and zone which
most civilized nations have dis
carded'
The commissioners recommend in
their report a constitutional amend
ment designed to equalize taxation
upon the same class of subjects.
The following are extracts from the
report of the commission
The general property tax may be
applied with reasonable success and
justice when the bulk of the pro-
:, perty of state or nation consists
of lands. goods and chattels of tan
gible character such as attach to
and are a part OF agricultural pro-
perty or products. Such property
may be measured, counted and num-
bered and its value may be arrived
lication of the market price for such
commodities. II we had the bulk
of our wealth invested in such pro-
perty and one man or one BODY OF
men. acting in concert, assessed all
the properly Of the state, We might
then secure a uniform assessment.
None of the foregoing presumptiohs
are true in fact. Lands and the
familiar chattels comprise only
portion of the taxable wealth OF ihe
state. The assessment is made Dy
thirty one county assessors with num-
erous deputies in each county. IN
two of the counties OF the state add
itional complications have been IN
jected into the assessment OF pro
perty by adoption OF the township
system of government UNIFORM
ity of assessment within given
county is rarely accomplished ana
uniformity as between counties Is
a myth.
.aThis is true of such property AS
fs listed for assessment. but unoer
the system vast wealth escapes TAX
alton entirely because OF the lhapii-
ity of the assessors to value au-
euuately and because some OF IL Is
Of such character that it can easily
h;ao from the assessing officers.
This latter class of property, OF
which no man knows the actual val
4 ne In this state, is driven into MD
ing largely because Of the provision
:, our law requiring uniform tax
alton of property. AS an instance
of this, money, which is taxapie uh-
der our law at the same rate as
other property, is returned py .he
assessors i'm such insignificant sums
that one marvels at the scarcity ina.
axis,s In the state on March 1st OF
oach vesr The reason for this Is
ohvious. For instance, IN a COM
munity having a tax value OF lor.s
mills. which is not uncommon IN
the cities of this state, money Oh ue
nos;t an savings banks at four per
cent interest would pay one hall IT'S
earnings to the support OF the gov
ernment, leaving the depositor WIN
his reyunee from that source uiihih-
tshed by SO per cent. Ihe resui's
are. first, gross violation OF .he
law: and, second. other properly INA.
il listed bears creator portion
the burden of taxation than IL shouiu
NV reason of the fact that money es-
canes taxation almost altosetpe'. =.
This ia only one instance OF many
that might be cited to snow the I'LL.
nossibiiity of taxing all properly W
uniform rate. Other states, with
Ynora liberal constitutional provls-
IONS notably Minnesota, have succ-
essfully taxed money by leVyhe uh
A. a specific tax. We are pronlp
tied from doing this by Artcie W
of our constitution which we seen
to amend.
.Exnerience in this and other
states demonstrates that the generai
nroperty tax is, in effect, reai
Estate tax. Personal property in THIS
s,nss navs approximately fifteen per
sant while real estate pays eighty
1--WE per cent of the total taxes
Thoss conyersant with the facts are
we'll aware that this is out OF All
rrnnortion to the wealth represent
ea nv the two classes of properly
Tho, 60 not all of the inequality.
howsver. The personal property tha'
pays the fifteen per cent OF .ne "
tai tax Is almost all tangipie peison
al property, whereas IL Is n'"' :,
:, common knowledge that vast
wealth Is TepIcoeutSN ~
nv what is known as intangipie pei
sonalty.
When the great bulk OF the weai,
IN of a community is in land aho
,ha familiar chattels, and those
lands and chattels are the proper!
of individuals who reside within 'ne
Immunity. as is usually the case IN
new states. the difficulties OF so
ministering the general properly taA
ore not so great. Under such con
di,iops the value and extent OF each
mans lands, goods ard chatteis IS !
matter of community KNOWLEDGE
ana to seek to avoid listing them 10
taxation and bearing his just proper
ton of the burden of government ;'
would be useless. Today, In ,h,s
state great deal of the wealth Il
controlled by corporations and com.
hinations; the individuar owhees
ore unknown to the assessor ..e
extent and value of the holdings II
a matter of secrecy, ana the nsss''
of snch concerns are represented
Nv naper only. The assessor is IN
Nos, helpless in arriving at the var
y, such property. He may Wis,
a. the mill sor factory or the mihe