American Falls press. [volume] (American Falls, Idaho) 1907-1937, 1916-04-27
DIFFICULTIES IN IDAHO'S
FINANCIAL PROBLEM

IL was pOlnJtu Out III u pTtflOub
article OF this series that the funda-
mental difficulty with the financial
situation OF Idaho rests with the fact
that our system Of accounting and
reporting is such that data in under
standable form are almost impossible
to secure and at times information OF
any sort Is out OF the question. We
believe that second only TO this diff
Guilty is another-lack of RESPONSE
bility. This lack manifests itself in
a number OF ways and at every mani
f~estation the result Ii the same
wasted funds and mlsdirected effort.
These consequences are not the fault
CT any individual or political party
they are inherent in the system. Only
through concentration and centraliza-
ton can the greatest efficiency be OBJ
tanned.
Take, for example, the office Of gov
ernor A man will be elected this fall
to hold this important position TOR
two years. We will hold him person.
ally responsible for the administration
during that time. Yet our constitu-
ton makes II impossible for him to
control the affairs OF state, for It re-
quires that at the same time there be
chosen certain other officials Gas sec
rotary OF state, state auditor, and so
FORTH. Nominated, nominally at
least, without the expressed approval
of the candidate for governor, and re-
movable only by impeachment, they
may perform any number of acts that
do not require his sanction and yet
which may ruin his entire policy.
During the present administration
these officials have not even been of
the same political party as the gov
ernor. 1t Is little wonder, therefore,
that the greatest efficiency is not
attained.
In the more immediate matter OF
raising revenue, the situation is even
worse. Our assessors are elected, and
hence political favoritism In assess
ments Ii almost impossible to elimi-
nate. This favoritism Is not confined
to individuals but is extended to the
point Of reducing the total county as
sessment. by fair means or foul, to
the lowest possible point in order to
avoid as much as may be OF the state
tax. Added to this, the term is short
and reelection by no means common
enough to make trained men the rule.
And supervising these men what do
we find? Omitting from consider
alton the county boards OF equaliza-
ton, whose work is often far from
easy or satisfactory. we find hat the
constitution has created a State Board
OF Equalization-a board OF ex-officio,
elective men. not trained In matters
OF taxation, able TO devote but a few
short weeks to their task OF equaliz-
ing the tax burden. The consequence
is that political considerations are
made foremost. and the Job so huge
that efficiency would be out of the
question under any circumstances
In addition to these very serious
difficulties, We have a legislature
hh'ttihb tfciy t"O ytuTb lot II peTlOu
Of sixty days. Not ~infrequently the
houses are at loggerheads with the
governor and at times even with each
other. In a body where partisan
strife is always present, which is
trying to do a perfectly huge task In
the short period OF sixty days, and
with no experts to advise them In
the very complicated field OF taxation.
It IL mere good fortune that the tax
laws Of Idaho are as good as they are.
The state will not have satisfactory
tax laws, well administered. until such
time as the constitution Is amended
so as to create an appointive Tax
Commission, with a long term of
office, and with very real power. The
objections to such a plan will be con-
sidered In a subsequent article.
HOWARD T. LEWIS,
Department of Economics and Politi-
cal Science, University OF Idaho.