Mexico weekly ledger., 1917-08-02
STATE ASSESSORS START
AFTER THE TAX DODGERS
Missouri Association Calls on Mem
bers to Enforce the Law to the
Last Letter
TO EMPLOY EVERY POWER
viii Induce Properly Appointed OFF,
GERS to Induce Property Own
ers to Make Honest Report

JEFFERSON CITY, Mo-, July 81.
War upon tax dodgers has been de-
clared by the assessors Of Missouri in
a recent conference in jefferson City.
All members Of the association are
urged TO take every means to induce
properly appointed officials to COM
pei property owners TO make full and
immediate returns on all holdings.
| The following resolutions were adopt
ed at the jefferson City meeting:
Whereas, Idle and semi-idle wealth,
to the extent Of many millions Of dol
lars. commonly known as personal
property Of the invisible class, an
nually escapes taxation through the
failure and refusal of its apathetic and
satisfied owners to make return Of it
TO the assessor, as required by law;
and
Whereas, Declining to return any
value is more unjust and unlawful
than returning property undervalued;
and
Whereas, This kind of tax lodging by
predatory wealth is universally rec
ognized as the greatest evil Of the
lgeneral property system of taxation
therefore. he il
To Employ Every Power
Resolved, That this conference, in
dividually and collectively, must dill.
gently employ every power given by
law to uncover and asses personal
property of the invisible class, valu'
ing same in accordance with the Law
for valuing this and all other kind;
of property subject to taxation; ant
Whereas, Section 1884, R. S. NJ
1909, provides that "the assessor
shall value and assess all the property
on his books according to its true
value in money" and
Whereas, the statutes in fifteen diff,
ferent places specify said value as
the value at which to tax property
and as nowhere is mention made Of
any other value as the one TO employ
in making assessment; and
Whereas, section 1894 requires the
assessor to take oath that he will
"assess all property at which he be.
lieves to be its actual cash value;'
and
Whereas, no option is given thu
assessor in fixing valuations to depar,
from the value prescribed by law, the
statute being mandatory and a pen.
atty being fixed for failure, refusal OF
neglect to comply; and
Whereas the law provides fol
varying the rate of levy within the
maximum prescribed by the constitu.
ton, so as to collect whatever quaint.
ty of taxes that may be necessary.
Would Vary Tax Rate
Therefore, be it resolved, that this
conference believes that the only lega'
way provided to regulate the amount
of taxes collected is to vary the rate
permitting law and facts, consciencel
and courage to determine valuation.
and
Be it further resolved, that comply.
ing strictly with the law in fixing
valuations is for the purpose of es.
tablishing uniformity, for having only
one standard of measurement, and fol-
the purpose Of increasing taxes, as
any increase or decrease must legally
depend on the rate levied, and only or
that rate.
!, How shall prosperity be valued
The above is a live question. The
only correct answer is: According Il
law. Many officers, however, do mo-
know what the law is; therefore, how
can the citizen be blamed for moi
knowing the law?
The State Tax Commission, fol-
handy reference, has made a terse alb,
stract Of the law on the one point Of
valuation" Here Is that abstract
1t contains all the law there is on thu
subject in the Missouri statutes. The
sections are cited serialIy and are al
follows:
Sections 1874 requires assessor t.
take oath that he will assess al
property at what he believes to be it.
actual cash value"
Section 1913 requires the person
listing property TO make "a true ant
correct statment Of his property ant
its value"