Morris tribune., 1919-04-25

ing and appraisement of these proper
ties, the theory of the law is evaded
and individual owners are made to
contribute to the tax burdens in un-
equal proportions.
''The rules which the people have
provided for the guidance of their
servants, the assessors, in the listing
and valuation of their property can
not be ignored without injury to all.
If in their application the assessor
does not deviate from their plain in
tent and purpose, the assessment will
comply with the law and substantial
justice will result. On the other hand
if he departs from the legal stand
ard, or if he omits any considerable
amount of property from his lists,
his work inevitably will abound in
the grossest inequalities.
"No government can enjoy the
complete respect of it's people when
it's mandates are .disregarded. For
many years our tax laws were treated
with irreverence because of the fail
ure of all officials connected with
their enforcement to do their whole
duty. differentiation and rank
discrimination we're the rule and not
the exception. During the last de-
cade, however, there has been a great
improvement and today it is reason
ably safe to affirm that most Of the
glaring inequalities of the past have
been eliminated and that the great
bulk of real and personal property
in Minnesota is being assessed at
nearer the legal standards than ever
before. This is encouraging, but the
Journey to the goal of perfection is
still long one and beset with many
hazards.
Assessors have done much to as
sist in this forward movement, and
they are capable of doing much more
for without a doubt they are the
most important human cogs in our
taxing machinery. Many are of the
opinion that the assessor is RESPONSE
BILE for the amount of the tax.
Nothing could be further from the
truth. He has no more to do with
making taxes high or low than any
other citizen. He is, however, prim-
arily responsible for the equitable
distribution of the tax burden in his
district, and upon his shoulders rests
the grave responsibility of just ap-
portionment. It is the assessor who
should see to it that the man with
the largest amount of properly shall
contribute the greatest share and the
man with the smallest amount the
smallest share. If he undertakes the
property of one, or omits any consid-
erable amount from the rolls, the
burden which is thus avoided falls
directly on the other taxpayers of the
community, and it is unfortunately
true that it is the man Of means who
most often escapes paying his proper
proportion and is able to shift that
which he avoids to someone else.
"In this county there are FL as
sessment districts and naturally 1t is
impossible that each assessor agree
with his fellows as to the value of
all types of property. The disagree
ment, however, in some cases is most
radical and seems to indicate fail
ure on the part Of some to under
stand the plain purpose and intent of
our laws. The county board OF
equalization in 1913 was confronted
with the task of trying to harmonic
values as between the various dis
tricts and it was found necessary to
: change real estate values in A OF
them, the percentage increases vary
/ ing from to 80 per cent. A total
of 154 personal property items were
increased in Fl districts, the percent
ages ranging from to 200. De-
creases affecting 112 items we're made
in various districts, and the percent
age range was from to 500. The
total number Of changes was 270.
"This is sufficient to indicate thai
valuations are not yet on stable
basis, and this condition is equally