Evening journal., 1915-04-26
PROPERTY TAX IN
THE united States
Census Bureau Shows
$3.50, 100000 Levy in
the Year 1912
1886, ,9S1, 900 FOR
SCHOOL PURPOSES


rates of levy, recently issued by Direc-
tor Sam. l.. Rogers, of the Bureau of
the Census, Department of Commerce,
and compiled under the direction of
Starke NJ. Grogan, chief statistician in
charge of the inquiry, shows a total
property tax levy of nearly S1,350,000,-
600 throughout. the United States in
1912. amounting to 1891 per capita.
These amounts represent increases of
Sc per cent. and 81 per cent. respec
lively, over the total and per capita
levies in 1902.
This bulletin, which is one OF a
series of seven, all dealing with the
general subject of wealth, debt. and
taxation, relates to the year 1912 and
contains comparative figures for 1860,
1870. 1880, 1890 and 1902.
Assessed Valuations.
The assessed valuation of real
estate, personal property, and other
property subject to ad valorem tax
alton in 1912 was, in round figures
500 Asa, 900. .000-an amount almost
twice as great as the assessed valu-
alton in 1902, and nearly six times
as great as that in 1860 The as
sessed value of real property and inn
provements subject to such taxation
in 1912 was S51 .S54 900, ,0O0--nearly
double the real estate assessment IN
1902 and more than seven times as
great as that of 1860. The per capita
assessed valuation of all property
subject to al valOrem taxation in
creased from $3S4.33 in 1860 to S44S.33
in 1902 and TO S715.4S in 1912, while
the corresponding per capita figures
for real property and Improvements
increased from S221.76 in 1860 TO
ss36.72 in 1902 and to S534.1S in 1872.
All of these figures are Of little real
Significance, however. since the bases
of assessment vary in different States
from 25 per cent to 100 per cent. OF
tbe true value. and also fiuctuate in
some of the individual States from
decade to decade. Furthermore, the
fidelity with which the established
basis of assessment is adhered 10
varies greatly in different localities
in the same State. The only Vallo
measure of the tax burden. therefore
is the per capita levy, and even TINS
does not indicate precisely the rela-
tive weight of taxation in one State
as compared with another or in one
year as compared with another. since
in different States. and in different
years, varying proportions Of the
total revenue are derived from cor
poration taxes and license fees. The
per capita levies, however, give tair
idea of the general trend in respect TO
taxation.
Per Capita Tax LeVies.
The levy of taxes on real estate
personal property. and other property
subject to ad valorem taxation, by
states. counties, municipalities
school districts, and other civil divi-
sions in 1912 amounted TO total OF
S1349.S41. 900. or S13.91 per capita
The per capita levy in 1902 was S9.22
and in 1860 was only SO. II should be
kent in mind that these figures do not
nover the Federal revenues, most oil
which are derived from various
forms of indirect taxation, and also
exclude revenues derived by munich
palities from liquor licenses and other
licenses and fees.
The tax levy of New York for State
county. municipal and other purposes
in 1912 aggregated S221,461, 900
nearly one-sixth the total for the
United States and over two and one
third times the corresponding figure
for Pennsylvania, which had tn'
second largest levy, S93,375,OOe. Mex
to Pennsylvania was Illinois, with Z
total levy of SS4,S34OOO, followed
closely by Massachusetts, with S62'
566.OOO. The per capita figures fol
these four states, in the order II
which named. were S22.SO. S11.52
S14.37 and S2327. The reatest pc
capita levy however, was that o
Montana, S26.S3. Next in order wer'
Nevada, with s24.O2, and California
with S23.5O There we're thus three
western States in which the per capiti
tax levies were higher than those II
any eastern State; and the per capit'
levies of two Washington
with S23.21. and Oregon, with S22.64-
we're nearly as high. The lowest pc
capita figure shown by any State II
1912 was North Carolina, $433. Othe
States in which the levies were small
are virginia, West Virginia, Soutl
Carolina. Georgia. Kentucky, Tennes
see, Alabama. Mississippi, Arkansa
and Texas, in all of which the pc
capita tax for 1912 was less than 81
School and Other Taxes.
The total schoOl-taX levy was 1886,
9S1 600. and the total levy for othe
purposes was S952,916,OOO. or tn
school taxes. S44,470, 900 was levied b
the States. $31 .S17, 900 by the counties
and S310,694,000 by the municipaltl
ties, townships, Independent schoo
districts, etc. OF the taxes for Othe
than school purposes, Sill l,ll4.OOO wa
levied by the States, $25f f,ll5,OOO b
the counties. and s5S4,627OOO by tn
Municipalities and other civil division
smaller than counties. The highes
taxes for school purposes were thos
of New York. S52,7S5. 900, of whic
the entire amount was levied b
municipalities, Independent schot
districts, and other civil division
smaller than counties. Next in orde
came Illinois. with S34.794OOO,
which S3O,341 900 was levied by mum
cipalties, etc, and the remainder D
the State. The third highest take
for school purposes were those
PENNSYLVANIA, S30.212 900. all OF whic
we're levied by municipalities, etc.
The report gives statistics for
municipalities having a population {
$500 and over in 1910. relating
assessed valuation of real estate pei
sonal property. and other property
levies of ad valorem taxes for scho'
purposes and for other purposes; pc
CAPITA assessed valuation of all prof.
erty: and per capita levies Of
valorem taxes.
In many cities separate propert,
tax levies are made for municipal pul