Saturday news. (Watertown, S.D.) 19??-19??, 1916-11-23
BROTHER PRESTON AND TAXATION.

r.. c. Preston member of the state tax commission IN a oHmuhlcauoh
to the Mitchell Republican, serves notice IN tn people OF tn state accord
ing to general newspaper report (The Saturday News accepts this view
secondhanded, for scarcely anybody W this way ever sees the Mitchell Re
subican), that the tx commission intends to enforce the law since the
electors failed to adopt the constitutional amendment proposed by the tax
commission to enable it to reclassify property fol the purpose of taxation
0, ,nH ne. a ma@ trand 81 modern cont decsions is wards Al
interpretation of the intention oft the legislatures n the enactment OF laws.
For instance, If it car be clearly shown that the legislature which enacted
specieed Law intended that a speedaed section o it shall mean thus and 50.
the courts have a tendency to declare that it shall be SO construed, IN other
words, much depends upon the meaning that the legislature itself read into
the law.
The editor of The saturday News vas a member of the stat enate of
ne legislature which enacted the substance Oft the present law governing
assessment and taxation. He "a chairman of the committee which redrated
or recompled the laws relating to this subject General Mark W. sheae
was another member of the committee, as "a a prominent "popuhst' from
Brown county.
This committee. for its guidance, had copies of all the statutes of the
principal states of the union concerning taxation. The intent of the com
mitee ws to take the best of each and all.
How well its work was done is shown by the confidence which the mem
bers of the legislature evinced in this committee for the bill as presented by
the committee passed BOTH houses Of the legislature with scarcely a negative
vote-General sheafe assuring TIL democrats that the bill was a good one.
se gentleman from Brown speaking for the popuists, and the chairman of
the committee and others giving assuranc to the republicans. The law as
then accepted. with but inconseauental amendments, is the on~w which today
governs assessment and taxation in South Dakota.
But experiences has shown that, painstaking as the committee "a the
meaaure is far from perfect in its operation, a $ practically the law of every
state is imperfect relating to this same question. Experience has shown
property for the urnos d AVIATION Or ye - MT be- st Tm wh nnwaT
there is much dissatisfaction over the laws of each state in respect to tax
alton, Hence, it is clear that there is need O al entire revision of the stat
ues relating to classifying and assessing property
But to get back to the intent o. the legislature and the construction
our modern courts place upon Intentions" let US call Brother Prestons
attention to the fact, that he himself, as the senator rom Dawson county,
was a member Of the legislature which enacted the main features of the
present statutes governing taxation.
Perhaps he will remember but if not a reference to the proceedings #
ne nj will revive his menoryi-that the body of which he himself as a
member distinctly and positively refused to enact a measure or the taxation
OF orgag a such The proposition, he will remember, lacked a number
OF votes of having the required majority. If he doesn't remember, he will
recall the fact if he brushes the dust off his copy of the senate proceedings
of that session.
Hence, Brother Preston will find that it ws lot the intention of the
legislature to list mortgages for taxation. His inferential statement. if the
press has correctly reported him. that the tax commission viii cause the
listing OF ALI mortgages for taxation is therefore tut ofo order The modern
courts would sc hold upon the presentation of ample evidence that the
intent Of the. legislature was that they should not Sc listed.
w nave been Jogging along in this state for more than twenty wears
Wihou domg anything especially drastic in the matter Of ssessmen and
taxation. 1t would be unwise for the tax commission to resort to extreme
measures merely because the people, basina their Judgment upo their
experience nde Cur present stafufes rainctnd the pronoead ,~ondn.
offered by the tax commission. ~