The Mitchell capital. (Mitchell, Dakota [S.D.]) 1879-1918, 1914-04-16


Its solemn agreements.
A>s<g
THE EQUALIZATION BOARD OUT
OF DATE.
Our good friend at Redfield, Mr..
Miles, takes umbrage at a remark by
The Republican characterizing the
common run of criticism Of the state
tax commission plan. The Republican
did not at all have Mr.. Miles in mind
In making the observation. 1t refer
red in particular to newspapers which
have demonstrated in the past that
they will take any side of any ques-
ton that may serve their W polit-
ical ends. Thus they are guilty either
Of ignorance or deception.
Mr.. Miles bases practically all his
argument against the tax commission
upon the contention that it's duties
could be performed just as we'll by
the old equalization board. That
board. be it remembered, consisted of
five state officials. They were already
charged with enough of work and
responsibility in their own offices to
keep them busy il they were conscien-
tious in the discharge of both. To ex-
pect them to supervise the assessment
of property all over the state as a
mere incident to their regular duties,
is unfeasonable insthe first place, and
certain to result in disappointment,
In the second place. In the third
place, under the old law practically
all they were expected to do was to
meet for a few days and make a hit
or-miss attempt to equalize a billion
or two dollars worth Of property and
then certify that the assessn1snt was
eqtitably made. In actual practice it
lfs no secret that their part in the as
sessment of the state was SO small as
to be neglibile; further it is known
that they considered their duty to
consist mainly of correcting a few of
the more glaring inequalities as be-
tween different counties.
But It is not necessary to take the
experience of South Dakota alone.
The authorities on the subject OF tax
alton, the men who have had the
most experience with the subject and
who have given it the most study.
recognize generally that the old equ-
lfzation board idea of supervision is a
failure. Citations almost without limit
could be made to support this state
ment.
Just at random, here is a sentence
from an address by =. Frank Adams,
state tax commissioner OF Colorado.
delivered before the seventh annual
conference Of the National Tax Asso-
citation. held at Buffalo. N. Y. last
October:
In states where equalization Is
provided through q board composed
OF elected Officials, who perform such
duties as incidental to other duties,
experience has shown that NO
EQUALIZATION is EVER OR EVER
CAN BE MADE"
Atthe same meeting. which, by the
way, was attended by the best in
formed and most capable men in the
work of assessment and taxation to
be found In the whole country, an
address was delivered by John A.
Fairlie Of the University Of Illinois,
upon the subject. Needed Tax Re-
forms in Illinois,"
The Following ire a few sentences
taken from his history OF taxation
and assessment methods in that.
state:
"a commission. appointed in 1885,
TO amend and revise thesrevenue law,
reported year later and : ! recom-
mended q small state tax COM
mission.
In 1894 me state bureau of labor.
statistics made q detailed investisa-
ton Of tax administration : : Gov.
Altgeld followed this with efforts to
secure the abolition Of the state board
OF equalization and the creation of
q more effective central authority.
special tax commission author
lied by the general assembly in 1908,
In January, 1911 pointed out az