Warren sheaf. [volume] (Warren, Marshall County, Minn.) 1880-current, 1914-04-29

assessed by aE1e same ruEs-5s meas
urad SO TO speak I'm the same half nu-
shsI- tlIe result must be- q uniform and
fair assessment all over the state. and
this Is just what VIII happsa ii every
bodvS property rs assessed according
TO la~. The tar commission there
fore Insists that the law HlusI be car
rEed ouI By every assessor just as it
is written
HE OfICe Of assessor Is one of the
m0se responsible and important Of
ficss connected with our entire sys-
tenn OF taxation because III Is the very
foundation upon which our whole tay
structure Is reared Careless or In
alcIent work on the part of the as
SCISSOR means injustice IN taxatfcr
Justice in taxation can only be attain
ed by & strict compliance with the
law, and q strict compliance with law
means that all taxable property must
be fully E1sted and eGufta bly valued.
As general rule, every step that an
assessor takes outside OF rue STRAIGHT
and narrow path provided by Jaw re-
suits In injustice 10 some one, hence
the absolute necessity OF strict com
PLtaucs with law
Prior TO the present year our laws
required all property TO be- assessed
at its TRUE and full value The full
vaiue provision of the law. however
was never observed nor enforced In
stead, property was assessed at any
where from 20 to 80 per Cent of value
according 20 the whims or needs of q
district or county. So universal did
the undervalUatioa cusEon1 become
that il was finally accepted as the
saarled uolicy of the state 20 assess
property at q percentage Of value in
stead OF full value as require by law
The custom grew 10 hs re almost
tine force OF Law The entire revenue
system OF the state was based and
/ built up0n percentage assessment
The Iu1ft of Indebtedness that g mu-
n5c5laliEy could Incur. the amount
that could be levied IN taxes for GER
tain specific purposes and the safar-
les CT many officials were based by
( law on an assessment made IN viola
| rEOu of law. hence the difficulty OF en-
/ forcing Ehe '1fuEt Tsluar provision OF
the Law without denora LiEin-a the re-
VENUE system OF the state The re-
/ sE-- was that assessing officials and
assessing boards were IN effect c-Za-
/ pehlsd TO violate their 0aths t1F office
and often came dangerously close to
the perjury line in making tEsS- as
sessEnent returIs-
1t is matter OF coagraIHlariou that
these conditions no longer sxtst-rhat
an assessor is no longer compelled To
2 ---f-r T. -
perjury 5n assessing propertv I'm
/ der tine new cis sss5fied assessment Law
I every assessor in the state can n0w
( discharge his daEiss in conplia nee
with law and without perIurEng han.
self and that too. without democrat
f1fng our revenue system or working
1 Injustice on any individual or district
In the state
/ Two laws have been PASSED in the
/ last three years To make 1. possEbas
/ for every taxpayer to- become e Law
/ abiding citizen without running any
serious risk OF being punished for be-
l ing honest
The most important CE these Laws
is what is known as the classified
/ assessment Law" Briefly stated This
/
Il assessed At So per cent OF fnM value:
household goods at D per cent OF full
value. merchandise farm produce, Live
stock tools of al kinds. naaufaosur
I ers materials and the like. and farm
i Land shall De assessed at 3S 1-3 pss
cent OF full value. and ali other pro
perty at 4G per cent Of full vaEEe-
I The Law does NOT In all respects
meet the cGmmissio1's ideal Of Tust
taxation. but it was passed BIZ the leg
isbature In good faith TO relieve fueoE
srabne conditions and ws feel surs
that III strictly enforced it will resuI
In the fairsst assess meat the stats
has ever had
But whether ehe Law is an ideal ons
or not it unust be strictly enforced. q
is the purpose and determination o
the tax commission 20 require every
assessor IN the state 90 observe .hc
new Law in making this ysarss assess
menE- Averages and guess work m1s
give place To careful and honest yafu
ations- Every description OF real IS
tate and every item of personal pro
perty must be appraised With tn.
same care and consideration as pro
spscELve purchaser would give them
Previous assessments should be sn
tfreay ignored The sole and onI,
question 80 BE- determined by the as
SCISSOR This year is the present fui
and faEr value of the property Whsl
hs has ascartaired that fact ne uus
ser down the true and full yHIue ii
his book, and then extend the assess
uaeat IN accordance with the percent
, ages laid down In the new law An
Intentional departure from the Law
wili probably resuht In reassesSmen
of tas district as we'll as an ariol
: against the offending assessor. Tr1s
; Is not said as g threat but as indsca'
: ing that the sole and only rule recos
: nEzed or permitted in t1s assessuaen
: OF property this year IS the new law
: 4 strict compliance OF Eha law vii
result IN the most thorough and eQuit
) able assessment rEs state has ere
: had Tt is expected and belfsTe
| taat every assessor In Ehe state VII
: see that the IaE Is enforced