The Red Cloud chief., 1914-07-23

with power to appoint his own depu-
ties. He should be ex-officto a mem
Der Of, the State Tax commission.
There should also be chosen In each
community O local assesso whose
jurisdiction should be within such COM
munity only. The County Assessors
should constitute q county lax CON-
mission, which should sit as a board
Of equalization in all matters concern.
ing assessments OF property In such
county. The action Of sucn county
tax commission should, however. be
subject to review and further ADJUST
ment, wherever necessary. by the
State Tax commission.
Third. When the law makes GER
tain exemptions from taxation. as OF
churches, schools and h like, IL
should not leave such matters In the
hands OF local assessors. Assessors
are not the proper persons to decide
matters of law. Such should be for
the courts to determine. Therefore
all assessors should be required TO
make assessment OF all property OF
any class taxable under the law
Church property, schools not owned
by the state or municipality, hospitals
and all similar institutions possessing
kinds of property taxable under the
law, should be listed for taxation by
the assessor. After such listing. the
parties directly concerned, feeling
they might be exempt from taxation
under the law, should apply to the
courts of proper jurisdiction for an
order for such exemptions.
Internationally, 1t might be re-
marked that 1t Is the judgment OF
your committee that the constitutions
al provision allowing exemptions OF
such properties, has been grossly
abused when exemptions have been
Iallowed to commercial schools and
hospitals privately owned for private
} profit. There are many thousands OF
dollars Of such properties in this
, State that have escaped taxation, not
: withstanding the fact that these In
: stitutions are privately owned and
: lcontrolled and conducted for the pri
lvate profit Of the owners.)
Fourth. Though the Constitution
: directs that the value Of all property
shall "be ascertained in such manner
! as the legislature may direct II
! would appear that the courts have ar
= bitrarily ruled to inhibit the iegislat
! ure from using any discretion. IL THU
= general property tax which. largely
u the courts have forced upon the peo
! pie, was intended to effect an equal
d ization Of the burden Of taxation.
q has miserably failed. For instance
" household goods used in q privat
70 dwelling cannot be said to be of equa
d value for purposes Of taxation as sue
le goods used for hotel purposes, out G
"a which q profit Is gained. The sam
is true Of all other things privatel
at used, such a. personal effects
~ every nature. Under the law. tn
q clothing upon your backs Is suppose
@ to be taxed on t. = same basis as tn
IN clothes in the stores. h one ma
reached its final consumer, while tn
r. other is for sale at a profit Their
fore, even under the present ant
quated and clumsy Constitution,
es spite of the judgment Of courts, tn
n LEGISLATURE ought to be empowere
Dr. and It Is 80 empowered. to use son
discrimination in this matter.
'st Fifth. The statute providing thu
20 lands should be assessed every fo'
nd years, while other properties are a
mt sessed every year, should be repea
lg- ed. II our Constitution intends VIII
lie It a y about equality Of taxation, tn
Of statute is clearly in violation there<
to It is an unjust discrimination In fav'
lp- Iof large land holders and against Q
de lterprising citizens. To illustrate tn
m. consider this single instance In Il
Of city Of Omaha. There is at the cf
liner of Sixteenth and Farnam stree
in a single lot, valued by its owners
$500, 900. At the assessment OF -
ev. this lot was assessed at $4,000.
tut the next quadrennial in 1912, the
my SCISSOR raised this figure to dout
The that amount, or $264.00O, which W
: a said to be the increase. in value d.
de ing the four years. The Board
Equalization afterward raised 1t
the $400, 900.
iuo Let us be conservative. Let us "a
j|sider the figures of the assessor on
ose In 1908 the value OF this lot,
the counting the improvements, "
lett 1882, 900. In the following our yet
les it had increased to $264,0OO tt
OF shows an average increase during
i've quadrennial period of $4,000 !
ate year. Add these figures. and you
lun' the following result: In 1910, s
1000 land values on this lot oscar
pro- taxation entirely; in 1911, $4,000;
1912. $4,000. Added together t
i've showing Is that $4,000 Of land
'lues on that lot alone were not tax
,up- and never can be taxed, because
our adrennial.assessment-of.land
No Exempted these land values fr
in taxation during that period. Now 9
! Of pose q merchant or manufacturer
that farmer, through the individual Q
ople and thrift of either Of them, had q
ed to his property in goods produ