Little Falls herald. [volume] (Little Falls, Morrison County, Minn.) 1889-1950, 1917-04-27
ASSESSORS ARE INSTRUCTED
IN WORK BY ARMsON OF TAX
-, coMM1SSION-AIL ASSES
S0RS PRESENT

SOR8 PRESENT
A school of instruction for asses
sors OF Morrison county was held at the
court house Tuesday by J. G. Armson,
state tax commissioner. All the asses
sors OF the county were present and
they received much valuable informa-
tion regarding assessing. Mr.. Armson
explained every detail Of this work
and pointed out the weaknesses of as
;sessing. He called their attention par
ticularly to the assessment of money
and credits and he told them that in
the personal assessments there was a
decrease in twentyfour townships in
this county last year, while only four
showed increases.
Following are excerpts from cir
cular letter which is being sent out
this week to all assessors, and which
contains Eouch valuable information
regarding taxation:
The amount Of taxes collected does
not depend on the amount Of the as
Sessment Of property, nor upon the
rate of taxation. Assessment and rate
are merely factors used in determin-
ing how much each individual shall
contribute to the expenses of govern
,nent. Taxes are high when and where
the expenditure for public purposes is
large; they are low. when such expen-
t]iture is small. It therefore follows
that low assessment does not reduce
taxes. The only way that taxes can
be reduced is to reduce the expendi-
lures. But the assessor as such does
not control expenditures, therefore he
can neither reduce nor increase taxes.
It should be borne in mind that tax
cs are largely local in the final analys-
is, and that with the exception of the
state levy, the county and its sub-di-
visions have entire control over them.
"Of each dollar levied in direct taxes
last year and payable this year, less
than four cents will be paid into the
state treasury for the support Of state
government, exclusive Of educational
institutions and roads and bridges.
There is phase Of the state tax
that is sometimes overlooked. and that
is, that nearly the entire amount paid
into the state treasury from direct
taxes is returned to the local districts
in aid of schools, roads and bridges
and other purposes. In 1916 seventy
three of the eighty-six counties of the
state received more money from the
state treasury than they levied in di-
rect taxes for all state purposes.
Ninety nine cents of each dollar of
the state levy were returned to the
counties last year. Excluding the
three large counties from the list
Hennepin, Ramsey and st. Louis-for
every dollar levied for state purposes
To- a. tot o$ppp
the local districts in aid of schools,
roads and bridges, and other public.
purposes. The total state levy in
your county last. year amounted TO
s$s335,741.O7, while your received $72,-
:949.28 from the state for various local
purposes, or $204 for each dollar of
your state tax levy.
The total taxes levied in your coun-
ty last year for all purposes-state
and local Amounted to $353, ,652.25. OF
each $4,000 of this amount $3.6S. will
be paid into the state treasury for
the support of state government and
state institutions; $36.12 will 60 to
education; $24.93 to roads and bridges;
$1S.72 to the county; 7.S9 to the cities
and villages, and $5.53 to the town
ships, while $3.13 will be devoted to
special purposes, such as ditch taxes
and other local assessments.
The escape of any property from
the assessment rolls imposes an added,
as we'll as an UNI just burden on the
man whose property is fully listed, for
if one man bears less than his share OF
the tax burden, some other person
must bear moro than his share. The
omission Of property from tho tax
rolls does not reduce taxes; it simply
transfers the burden from the tax
dodger to the honest citizen. Any as
SCISSOR VINO knowingly permits proper
ty to be omitted from the tax list not
only violates his oath Of Office, but en-
courages dishonesty, for any such in
territorial omission result in premium
on dishonesty and penalty on hon
esty.
The second essential of an equitable
assessment is the fair valuation of all
taxable property.
While it is perfectly proper for the
owner to express his opinion of the
value of his property, the assessor
himself must in the end determine the
taxable value Of the property.
Under the laws of this state all per
sonal property, including money and
credits, and such real property as may
have become taxable since the last as
sessment was made, and all new build
ings and structures erected since May
1st of last year, whether completed
or in process Of construction, should
be listed and assessed this year.
The attention Of assessors is partlc'
ularly called to a recent change in the
law defining "credits'' for purposes OF
taxation. Heretofore the shares of
stock Of corporation whose property
was not assessed or otherwise taxed
in this state, if owned by citizen of
Minnesota, was taxable in class 4, item
Sc, at 40 per cent of the value thereof.
Under law enacted by the state leg
:islature since the listing blanks were
prepared such property is now defined
as Hcredits," and should therefore be
listed on the money and credits blank
under Item Is, designated as "shares
of stock in al corporations whose
property is not assessed or taxed in
this state.'