Willmar tribune. [volume] (Willmar, Minn.) 1895-1931, 1918-04-03
PROBLEMS OF
THE ASSESS0R
Henry Ives, Secretary Of Tax Com
mission Addresses Assessor.
of County.

4AeuIy AVeS, OeCIeS0Ay VI AoA NVS1A'
mission Addresses Assessor.
of County.
If every property owner and as
SCISSOR made an honest attempt to COM
ply strictly with the law injustice in
taxation would be reduced to mini
mum and each person would bear ap-
proximately his proportionate share of
the common burden"
This statement was made by Henry
A. S. Ives, secretary of the Minnesota
tax commission, in an address to the
assessors of Kandiyohi county at their
annual conference at the Willmar
court house on March &c.
1.-THE tendency is, however, for both
assessors and property owners" con-
tinued Mr.. Ives, ITO interpret the law
to suit their own notions or conven-
fence. This always leads to Unequal
tiles and injustice; always shifts part
of the burden from the top to the bot
tom of the social ladder; always de-
stroys or impairs the equities which
distinguish the rules Of systematic tax
alton in a democracy from the arbi-
trary exactness of autocratic govern
ments. In the last analysis any de-
parture from the legal standard favors
the well-to-do and rich and penalties
the poor; fines those who are honest,
and subsidies the dishonest; puts a
| premium on law evasion and substi-
tutes personal caprice for exact JUS
tice and gross discrimination for fair
play,
"Our system of taxation presupposes
that mans ability to pay is measured
by the value of his lands, goods and
| chattels. If these be in each case cor
rectly listed and appraised in accord
ance with law there can be little com
plant as approximate justice will have
been attained. On the other hand, If
there is any substantial evasion of the
law Injustice is certain to prevail.
ut is the paramount duty Of the as:
SCISSOR to see that the law is complied
with If he fails no amount of subse.
rect his errors. Justice in taxation de.
ponds on him more than on any other
person connected with the taxing sys.
l
most important and powerful official
connected with the enforcement of our
| revenue laws.
"Taxes are a fixed charge against
every community and a certain
amount of money must be raised each
year. 1t is up to the assessor to de-
termine each persons fair share of the
total, but he has nothing whatever to
do with making taxes high or low. II
he under-estimates any one share the
deficiency must be made up by the re-
mainder of the community, and if any
ones share be Over-estimated the 9th
ers escape too lightly. Generally
| speaking, it is the man who can best
afford to pay who escapes and the
poor man who must make up the diff
ference. Much of the property of the
well-to-do may easily be concealed
and the owner is often more adroit in
the art of concealing than those with
but little Of this worlds goods. On the
other hand the property of the poor
man is easily discovered and he us
ually is assessed at nearer the correct
amount than is his wealthy neighbor.
Assessors should see to it that this
situation is corrected and that the bur
den of taxation is more equitably ap
p0rtiOned than has been the case in
the past. Conditions are rapidly i'm
proving in Minnesota, but more i'm
provement is needed and the assessor
is more able to accomplish the needed
reforms than any other person or Off
cial in the commonwealth"
Mr.. Ives told of the many difficult
ties confronting the assessor, and said
that the. pay of these officials should
be materially increased. It is now but
So day, less than many a common
laborer can earn. He also spoke OF
the tendency on the part of taxpayers
to deceive the assessor and hide their
property.
while citizens generally could aid
the assessor in many ways" he sail
'yet in many cases they try to hinder
him in his work, and often deliberately
deceive him as to the amount and
value of their property. This DISPOSE
ton to underestimate when the as
SCISSOR calls seems hereditary and
most difficult to eliminate. Men who
are scrupulously honest in regard to
the most versatile tax dodgers in a
community"
Mr.. Ives said that the astounding ig.
norance of the average citizen as to
taxation was to be deplored and that
assessors could accomplish much if
they would discuss the various prob.
lens of taxation frankly with their
friends and neighbors. He added that
there were many successful business
men who could not tell the difference
between the assessment and the levy
What makes the question of just
and equitable taxation even more
pressing than ever BEFORE" continued
Mr.. Ives lis the steady increase in
public expenditures. In Kandiyohi
county the total amount raised by the
general property tax in 1914 was $685.
306.91 while the amount to he raised
this year, based on the 1917 assess
ment and levy, would aggregate 1885,
6Q4.79, an increase of A per cent. Dur
ing the same period assessed valua-
tions rose from $11, 1852, All to $685.
276 or II per cent and the average tax
rate from 23.43 mills to 30.74 mills, or
81 per cent.
Taxes are for the most part purely
local in character and generally speak
ing about 80 cents out of every dollar
collected in Minnesota is used for
town, village, city or county purposes.
The remaining cents goes to the
support of the state government.
Therefore economy in public expendi-
lures, as in all other things, should be-
gin at home. This is more forcibly H.
Illustrated by the fact that township
taxes levied during the period from
| 1890 to 1915 in this state increased