New Ulm review. (New Ulm, Brown County, Minn.) 1892-1961, 1916-03-22

farm property. It therefore follows
that if this rate Of levy was exactly the
same on implanted and plated property
the actual tax on the latter would be 20
per cent higher than on the former be-
cause of the difference in the basis oi
assessment. Separating the taxes levied
IN the towns of Brown county in 1916
from the levy in the cities and villages
of the county, it is found that the total
township levy was $184,7s2.83, the
average rate being 1911 mills, while the
levy in the cities and villages amounted
70 $3.50, 1854, the average rate in the
latter being 43.17 mills. Based on full
value, the rate on unplatted land would
be 6.37, bills and on plated land 1927
mills.
Mr.. Armson said that the figures
quoted by him were presented for the
information of assessors and not for the
purpose of either approving or con-
demning tax rates in Brown county.
He said that as already explained the
people who pay the tax control the levy
in the final analysis, and it is their right
and privilege to determine, within the
limits of law, whether such levy should
be high or low.
In explaining in detail the classified
assessment law Mr.. Armson said that
prior to the passage of the new law pro-
perty of the same general character and
class was assessed at varying percentages
of true and full value in different counties
of the state and sometimes in the same
county. The "full value" provision of
the old law could not be enforced with
out demoralizing the revenue system of
the state. AS consequence, assessing
officials and equalizing boards were in
effect compelled to violate their oaths
of Office by assessing property at per-
centage of value instead of full value as
required by law. The classified assess
ment law, however, now makes it pos
sible to assess property in strict COM
piance with law, thus enabling assessors
and boards of review and equalization
to discharge their duties without in
flicting injury or injustice on any tax
payer or any taxing district of the state.
The assessors were impressed with the
fact that the new law must be stricktly OBJ
served in assessing property this year.
1t was pointed out that an assessor who
Intentionally assessed property on a
different percentage of full value than
that provided by law not only violated
his oath of Office but subjected himself
to heavy fine. Attention was also
called to the severe penalties that may
be imposed on a taxpayer who knowing
ly makes false statement to an assessor
There is no longer any justification for a
taxpayers failure to give the assessor a
full and fair return of all his personal
property, including money and credits
Every good citizen will do this volun-
tarily; and the assessor; if he does his
duty, will require every other citizen to-
do it.
The assessors were also advised that it
was the purpose of the tax commission
to require every assessor in the state to
assess property in accordance with law.
If an assessor is to expect obedience to
the law on the part Of taxpayer he must
himself obey the law. Failure to do so
would probably result in reassessment
of the district and prosecution of the
offending assessor. It was also stated
that if false statement made by a tax
payer to an assessor was called to the at
tention of the tax commission the matter
would be placed in the hands of the
county attorney for prosecution.
1t was said in conclusion that the en-
forcement of the assessment laws was
primarily with the assessors of the county
and they we're urged to see that all
taxable property in their respective
districts was listed and assessed in com
pliance with law, for only in this way
could the burdens of government be
equitably apportioned among those who
should bear them.
The meeting of the assessors was helC
at the court house last Thursday morning
and was attended by the following as.
SCISSORS of the county: John C. Schultz
Jos. Schumacher, Hans H. Ulen, Rasmus
Hanson, Isaac H. Olson, N. P. Nelson
Ben T. Dahl, Peter Christensen, C. C
Current, A. E. Hanson, Jacob Syversor
J. M. Haubrich, Park Green, Henry M
Timm, Chris. Olson, Vim. Berg, John A
Helget, E. P. Davis, Chas. Brust, ST.
and Mike Frantz.
u0\hI "TI7" u[| Dc