New Britain herald., 1915-08-12
NEEDOF SIMPLIFYING.
TAXING MACHINERY
Rearrangement Of Administrative
Units Is Important Need

San Francisco, Aug. 1.-THE tax
assessment machinery of the various
states and municipalities is costing
$20,000,000 a year according to an es-
innate by A. E. James, statistican of
the Wisconsin tax commission, who
last night in an address before the ma
tional conference on taxation showed
the need of simplifying taxing ma
chinery.
while the solution of the problem
is complicated by ever-present politi-
cal considerations which interfere with
the simplification of governmental
functions at every point of contact"
said Mr.. James, lone important need
is a Encouragement of administrative
units. The original form of govern
ment in the New England states and
which was carried westward to a GER
tain extent, has enormously compIi-
Gated the situation Wisconsin he's
for instance, 1870 local governments
possessed of full assessment machin-
cry.
Too Many Subdivisions.
Moreover in many states we have
not only too many Municipalities but
too many subdivisions in them. Manv
are created near the large cities sim
ply to avoid municipal Jurisdiction.
Chicago has thirty-seven district tax
levying bodies. Such conditions in
evitably produce more politics, more
extravaganza and greater completely.
Until such conditions are remedied
we must content ourselves with slow
ly working out reforms under con-
dltlons as they exist; but we are likely
to see more rather than less decen-
tralization, waste, graft and inefti-
cheney.
Assessments for Benefits.
There is the constantly increasing |
tendency to levy so-called assessments |
for benefits upon restricted areas. thus \
bringing in another long train of Of /;
ficials with the consequent compIicat-
ed computations. These assessments !
also lend themselves very readily to |
real estate speculation and exploita-
ton.
I'm the matter of assessment ma
chinery we should face frankly the
fact that local administration is now
a failure and it is always certain to
be such. Taxation is a state, not a
function. The logic of the
therefore, requires state adj
with municipal tax leyies
rather than local administration with
state taxes super-imposed.
Not Good Sense.
MANY states are trying to improve
inefficient local assessments while re-
tanning the local assessor. In other
words the public is paying one lot of
officials good money to persuade or
coerce another lot to obey the laws.
This may be political expediency, but
t is not good sense. Wisconsin has
some 1000 local assessors getting an
average of 5000 each, the rural figure /
being $50. From watching their work !
'or ten years, / think it to be literally |
rue that they never make a good as !
'essment except under the whip Of |
central authority and this whip even |
lid not do much good until the re-
assessment law was passed which gave |
t lash. If the supervisors were
heir own choosing, the net saving to |
given direction of assessments made |
he public would not be less than
n their districts by subordinates Of
500, 900 annually.
simplify our system Of government, |
give the public chance to under
stand its workings, centraIize respon-
ibility, and the energy now beating I
against dead walls and wearing itself 9
tut among the tangled threads Of Our
organization will he freed
o give us the better governed Amer (
ca to which our people are entitled
md for which they are now paying
he full price"