Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1915-08-12
TAX MACHINERY
COSTS TOO MUCH,
SAYS Mr.. JAMES
Representative of Wisconsin
Commission Declares There
Are Too Many Subdivisions
Tor Economical Assessment,


san Francisco Aug I1-The tax
assessment machinery ot the various
states and qualities is costing
10000 600 year according t9 am
estimate bF A. y. james. statisucian
of the Wisconsin tax comm issiou. who
tonight ln AN address before The ma
tIunal conference on taxation showed
The need 20 simplifying taxing MAJ
Chinery
while the solution Of the problem
is complicated by ever present pole
tical considerations which interfere
with The simplificaton OF Severn
mental functions AT every point of
contact said Mr. James. zone im-
portant need ls reimbursement OF
administrative units The original
form Of government IN the New Eng
land states and which was carried
westward 20 "a certain extent. has en-
OrWously complicated the situation.
Wisconsin has, Ion Instance. 1880 lo-
cal governments possessed of FUN as
sessment MACHINERY
TOO Many subdivisions.
Moreover, .n many states ~e have
not only too many municipalities but
too many subdivisions i'm them Many
are created near the large cities sim
ply 10 avoid municipal jurisdiction.
Chicago has thirU-seVen district tax
leyyng bodies. such conditions in-
eyiably produce more politics, more
DVtravJg3nee and greater compleNltN.
Until such conditions are RENE
died we must content ourselves with
slowly working out reforms under
conditions as they exist. but we are
likely tO see more rather than less
"a. srIf
efficiency.
There IS the constantly increasing
tendency 10 levy so-ealled assessments
for benefits upon restricted areas.
thus bringing IN another long train
of officials with the consequent COM
plicated computations These as
sessments also lend themselves very
readily 10 real estate, speculation and
exploitation.
Local administration Fails
I'm the matter of assessment MAJ
chlnery We should face frankly the
fact that local administration is now
failure and 10 is always certain to-
ne such Taxation Is state not a
municipal function. The logic of the
situation, therefore. requires state adj
ministration with municipal tax lev
les rather than local administration
with state taxes 5uper-impose
Many states are trying 90 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
coeree another lot 90 obey the laws.
This may he political eNpediency but
10 is NOT good sense. Wisconsin has
some 500 local assessors getting an
average Of S200 each, the rural fig
ure being $50. From watching their
work for ten wears. / think 10 90 be
literally tue that they never make
good assessment except under the
whip of central authority and this
whip even did not do much good un-
an the re-assessment law was passed
which gave IL "a lash If the super
yisors were given direction of assess
luents made iu their districts by sub
urdinates OF their own choosing the
net saving 10 the public would not he
less than 100000 annually.
Simplify our system OF govern
ment give the public a chance 90 UNI
derstand its workings, centralize re-
sponsibiuty. and the energy now
beating against dead walls and wear
ing itself out among the tangled
threads of our municipal organization
viii De freed 20 give us the better
governed America 20 which our peo-
pie are entitled and for Which They
are now paying the fun price
e-