The Red Cloud chief., 1914-07-23

Bnt, but in spite OF what the oWhers
have done. That is the manner In
which the present event laws OF
this State reward those who are In.
dolent and punish those who are
Sixth. There should be a provi.
sion Of law requiring each owner OF
land to make his own assessment,
fixing Its value for purposes Of taxa
ton. As a penalty for false estimates.
any person or the State itself should
be empowered to purchase such lands
at the value so fixed by the owner.
BY this means there would be a more
equitable assessment of lands
throughout the State. most especially
nearest to the centres of population.
The nearer we 90 to the centres OF
our cities the more inequitable do we
find the assessment Of lands. In tho
City Of Omaha It will be found that
the highest valued lots average for
assessment about fifty per cent OF
their market value, while the average
home owners land is assessed nearer
to rs per cent. of such value.
Seventh. Many people do not
realize the absurdity Of the law re-
curing that taxes shall be levied up
on only one.ffth Of the assessed val.
uation. This law was framed and
passed at the behest OF the railroads,
and the only honest excuse, II such
can be considered honest. was that by
this process the taxing authorities
would be limited In the amount OF
taxes raised. In actual practice the
taxing authorities can raise only SUI.
ficient revenue to administer econo-
mic government, and II they dare go
beyond this the people will check
them. The result Of this law Is to
show high levies for taxation. which
give the state an unfair standing In
the other sections OF the country.
where 1t Is not understood that the
levy Is only upon one-ffth OF the as.
sessed valuation. Your committee
would, therefore, recommend that this
law be repealed and that levies be
made upon the actual assessed valua.
ton. cutting down me levy.
Eighth. All personal property taxes
should be repealed. They are unjust
in their very nature. They compel
people to commit perjury, and they
/ punish those who attempt to be hon.
: est. Furthermore they are utterly
: impracticable. No assessor can
) come any way near estimating the
, value of personal effects Of the rich
, while he may approximate the value
OF the personal effects of the average
t person. This operates to compe
those who are least able, to pay
Q higher percentage Of taxes than d.
those who are better able. Further
h more, II the cost of assessing ant
collecting such taxes were CAREFUL,
q considered. It would be found that tn
cost about equals the amount Of take
If from this source. One Of our leadin
IL county assessors recently stated tina
ID II he were to attempt q strict eI
10 forcement Of the personal propert
ls tax law Of this State, he would be al
le sassinated within two weeks. Wha
can be said in defense OF a law tina
i Is utterly impossible Of enforcement
N and II It could be enforced woul
about destroy the enterprise Of tn
" State? The fact Is, severe as tn
10 statement may seem, that much {
the prosperity Of this State Is due I
AZ the fact that, judged by the standar
ir of honesty enforced by our tax law
s. nine out Of every ten OF our peopl
H. are liars and willful perjurors.
at Ninth. AS a step In the line
10 progressive legislation. the Stat
should provide for the assessment
or all franchises in the State accordir
n to their market value. It should alt
ls, provide for the assessment Of Il
he land Of the State under the super,
Dr. sion of the State Tax cOmmissio
eliminating rs far as possible tax
at upon improvements. This is the on
means by which a Just assessmel
Al can be made-an assessment tn
as' would not discriminate in favor
lie one county as against another.
should then be provided by the Sta
hr- that all State revenues be deriv'
oil from a levy upon such values, tn
10 would effect a Just distribution Of L
burden Of taxation among the sevel
On counties OF the State in exact pI
ly. portion to the value Of the lands a
lot franchises located in each county
,as the State. Since the value Of the
hrs franchises and lands is a perft
his barometer Of the general wealth CT
The ditions of the communities where
per Gated, this system would effect a CT
get dition which would soon make Of n
3d. State one OF the most prosperous,a
,ed thrifty of the Union. Enterprise a
in capital and population would be
his tracted to our State from all the 8
raj rounding states. Naturally, Nebras
ed, Is the garden spo. Of the land. a
the such q progressive move toward
form Of our tax laws would make
ON economically and in every other
up. spect the most attractive place In
or nation In which to live. in which
kill produce wealth and in which to n
i'd the generations yet to come.
ced Respectively Submitted,
NVNyny