The Fargo forum and daily republican. [volume] (Fargo, N.D.) 1894-1957, 1917-03-10
auto TAX
BY STATE
PROPOSED
Mass. Owners Would Have
Single Tax Through
Road Commission

| Massachusetts state highway commits
/ sion, to coVer not only the fee for reg
! istration, but the city or town tax as
we'll, IL a change In the present law
| favored by John J.. Curley, collector OF
taxes for the city of Boston. Collector
/ Curley would have but one automobile
| tax imposed and collected. He thinks
the state highway commission should
make the collection from the automo-
| bilist and then give the towns and oft.
| les a pro rata share of the money OBJ
tanned. In this way the cities and
towns would be reimbursed for street
usage and secure their shares or the
tax on property.
At present. through the doubles sys-
tenn OF assessment, by state highway
commission and by the city or town.
there Is no doubt in the thought OF
either Collector Curley or Edward 3.
Bailey, chairman OF the board OF
assessors Of Boston. that some owners
of automobiles escape municipal prop
erty taxation on their machines en-
tirely or through one way or other
avoid paying the major portion or the
money the law says they must pay.
| The assessors levy the tax on auto-
mobiles in Boston at the rate Of $3.50
per $1,000 valuation.
Collector Curley and Chairman
Daily Of the board OF assessors de-
clare the ordinary means OF evasion
of the law by owners Of automobiles
is through taking advantage OF the
fact that the assessors make their
appraisements Of property on April
l. That Is, q man IL taxed on the
property-personal, real and income
he has on April Of each year.
If he secures an automobile the very
next day that machine Will not be
taxed by the city or the town in
which he resides. under the present
laws. for one year. One year later
he will be able to allege q very ma
terial depreciation through wear and
tear and thus secure q decided redUc-
ton in tax besides escaping tax for
practically q year.
The assessors do not deny that euto-
mobile taxation does not come up TO
100 per cent despite the fact that the
state highway commission secures
it's 100 per cent. Inquiry developed
the fact that the assessors In some
cases are not too particular 70 secure
the tax on every car owned by q heavy
larger tax from income and personal
property. It was admitted that the
automobile tax wigs not the real prize
to be sought by the assessors, but the
personal property tax and the income
tax. and that 1t was entirely possible
that some automobiles escaped tax
alton. The big cars cannot be hidden,
the assessors say. They are q means
to an end and they show that an own
err exists and that the owner has money.
If there are some smaller cars at
tached to the estate. from what was
developed through inquiry, IL would
appear that IL Is entirely possible that
they be overlooked in the assessing
process. The fact remains uncontra-
dicted that the assessors DO not re-
turn to the city collector 100 per cent
of the automobiles listed by the state
highway commission an being owned
by Boston residents.
Other men, and It Is possible under
the law, purchase cars ahead ana do
not have them delivered until April
to 10 or later az they elect. They
operate the car for year and then
trade 1t back for o nav car, not tax
ing 1t from the dealer until after April
/. In this way. Collector Curley says,
it 10 possible to avoid entirely the
municipal property tax on automo-
biles.
Still another method. and one which
Chairman Daily says In very frequent
ly followed by men who have cers
tain regard for law and for their tnr
tegrity. Is to purchase cars and have
them delivered just following the work
of the assessors. then have these cars
registered as Of some rural restdence
where the property rate IL far less
that that Of Boston ana where the
assessing Is more than ordinarily
lenient. Mr.. Daily declares that this
is q practice honored In its observ-
ance far more generally than many
would think.
The assessors try TO secure the re-
turns OF all cars and trucks in Boston
L. Eznf~. 10 %rNTNf ~
/ valuation. But they have system
OF double -checking through the state
highway commission. There Is no
way to dodge the state tax on auto
mobiles. The cars and trucks must
bear the state license for the year
and that must be paid for at the state
house.. The books are open and the
assessors check or their returns
through the state highway commits
sion's books If they so desire.
In Boston 1t has been found cheaper
to secure the lists Of the Auto List
Publishing Company. The assessors
pay the company about $3.50 and
secure a list of the names Of all truck
and pleasure car owners In the city
of Boston as well as an idea OF the
character of the car and wheat 1t is
worth. The assessors returned 5000
pleasure cars and 1000 trucks for
it is figured that 10 per cent were nom
taxable through their being owned by
Massachusetts corporations which pay
state taxes and are exempt in cities
or towns.
Collector Curley says that some
additional revenue might be secured
by bringing in automobile returns on
the December tax warrant. but he most
strongly favors a single assessment OF
taxation on automobiles ard would re-
model the law so that the owners OF
cars pay but one tax and that to the
state. He declares the present sys-
tenn of double taxation is not only an
injustice to automobile owners, an u11-
system whereby many men may
escape paying their just dues.
Mr. Curley would favor large tax
on automobiles. this to be divided by
state or city and town In which the
owner of the car or truck resides. In
that way there would be no possible
means for an automobilist to escape
and the tax would reach him
when he purchases and seeks to OPP
crate his car. whether that date be
April /, the date Of assessing. or May
or June /. Thousands of dollars not
now possible to secure for town and
city through the present system in
Massachusetts would thereby be SCI
cured to the various municipalities for
upkeep and rebuilding Of streets and
highways.
William N. Thompson, OF Indianap-
oils, sales manager Of the Stutz Motor
Car Co., has been made treasurer and
general manager Of the company sue.
ceeding the late Henry ~. Campbel1.
His place is taken by Thomas Marshall,