The Duluth rip-saw. [volume] (Duluth, Minn.) 1917-19??, 1917-05-19

was justified alone on the grounds
Of public expediency. 1t was
pointed out that such a classified
ton would legalize the long es-
tablished practice Of assessing
rural property at a less percent
age of full value than urban prop
erty, without seriously disturb
ing the existing revenue systems
Of the various municipalities of
the state. In effect, the classified
assessment law validated a GUS
tom without establishing a prin-
ciple, so far as real estate is con-
cerned. Your proposal to assess
all lands within the corporate
limits in a city at the same per-
centage of full value is logically
and economically sound.
eve realize that the present
law is inequitable in application, -
said Mr.. Armson in closing, "and
will gladly cooperate with your
league in bringing about such
changes as may be necessary to
remove such inequalities. At the
same time, we wish to frankly
state that, in our opinion, there is
little hope Of obtaining relief
from the present legislature"
The supreme court held, in
brief, that use rather than the
naked classification of "platted'
and '"unplatted" lands deter
mines the class in which real es-
tate shall be assessed.
This is a step forward in secur-
irg equality and justice but leg
;slation will be required to fully
remedy existing defects.
Properties used for Identical
purposes hereafter will pay the
same rate Of taxation, no matter
whether plated or unplatted.
Real estate used for coal docks
and manufacturing purposes, for
example, will pay on a valuation
of 80 per cent, no matter whether
"platted'' or ''unplatted."
Examples are offered as fol-
lows, viz:
The d., M. & N. Ry. coal
dock has been paying on a 40
per cent basis, while the Boston
coal dock has paid on a valua-
ton Of 33 1-3 per cent. This means
that the Boston coal dock, hence
forth, must pay $343.35 more per
year than in the past.
The Island Creek coal dock has
paid taxes on the 40 per cent
basis while the Hanna coal dock,
has enjoyed the 33 1-3 per cent
rate.
The Weiss-Ames Company owns
40 acres most favorably situated
at Oneota which has enjoyed the
80 1-3 per cent rate Of taxation,
while poor people, right across
the street, have had to dig up
taxes on the 40 per cent rate.
The Barrett Company will have
to pay taxes at the same rate as
tie National Iron Works.
Only two uses are possible for.
Duluth property, viz: agricultural.
purposes and urban, or city, pur-
poses. Henceforth, it will be the
duty of the city assessor to take.
added responsibility by deciding,
whether any and all lands are
used for agricultural or urban
(city) purposes. This will require
him to decide whether or not val
liable properties, formerly as
sessed on the 80 1-3 per cent basis,
such as the Northland Country
Club, the Hartley Farm, and
similar holdings, shall pay taxes
at the rate of 40 per cent of their
full value.
The public will await with in
terest the list that he has been
directed to prepare by the Min
nesota Tax Commission.
Duluth has about $4,000 acres
of unplatted lands within the cor
porate limits. With improve
ments, the assessed valuation is
nearly $20,O0O,000. The orders Of
the Minnesota Tax Commission
affect only about 211a per cent, or
one acre in forty. If desired leg
islation had been secured last
winter, the entire $4,000 acres
would have been affected and Du-
luth's tax receipts increased at
least $4,000 a year. As it is,
5000 600 will be added to the city's
realty valuation, or about $1,000
additional in taxes for the
treasury. Even that modest sum