The Richmond palladium and sun-telegram. [volume] (Richmond, Ind.) 1907-1939, 1919-03-18
BY WILLIAM r. sANeoRN

ships Of Wayne county. in convention.
or otherwise assembled. can induce
$50 Of their richest neighbors to call
on County Treasurer Weidnor and to
hand that dtgnified official $1,000 each.
the total will be $4,000. This will
pay all the farm taxes" due for 1913,
except q little matter Of 5000, which
can be collected by passing the hat
at said meeting. It may be . little diff
fcult to get the unanimous consent Of
the needed 430 farm plutocrats, i'd
mittedly. Then, too, there are many
who prefer paying their own taxes,
but the idea Is given wings for what
It 10 worth. In view Of the uncertainty
Of what's coming in the way Of high
er valuation Of farm lands and rural
taxables for 1919 assessment purposes.
No Increase In Taxes.
We have cited the amount Of the
rural taxroll in the fifteen townships
comprising Wayne county, for 1918.
and now payable. The total IL $780,
080.69. simply on farm property. be It
noted. for the taxation on town prop
erty is separate and apart. The fact
that this tax ID not to be exceeded
this year and payable in 1920 may not
be generally understood. This indeed,
Is the crux OF the whole matter and
what We set out to amplify and
explain.
The first and widely formed impress
sion that because land valuations we're
to be raised meant large increase in
taxes is erroneous. And land Is no ex-
ception to the new general rule. Every
thing is supposedly to be listed for
taxation at par, at 100 cents on the
dollar. Suppose, then, that this re-
suits In Wayne county taxables being
estimated at 100 millions instead of
less than 40 millions. This will only
mean the same property will pay the
same amount gross, in tho form of
taxes. and not q dollar moro than 1t
is now paying. Apportioned over 100
millions of assets the percentage will
be accordingly decreased, and there
In lies the meat OF the whole matter.
All Assessments at Par
Many seem to think that the new
law is a great departure; that 1t ex-
emplifies a new theory of taxation.
Nothing could be farther from the
truth. The fact that it has been the
rule to assess our farm property at,
say 36 per cent of it's appraised value,
that is admitted sales value, was never
contemplated by the trainers of the
ancient Indiana tax law. The idea
was to assess at 100 cents on the dol
lar, then to prorate the tax as the
need warranted. Nobody saved any
thing, at least the general public saved
nothing by this procedure. All the
money desired was eventually raised,
from year to year, and no more than
that is required or expected because
of the latest enactment. So, calm
yourselves, gentlemen, calm yourselves
and be seated.
The assessments and valuations this
year are to stand for 1919, 1920 and
1921, three years instead Of four, as
under the old law. But every taxpayer
has recourse, at any time If he feels
that his property has been over-valued.
The state board of tax commissioners
may be appealed to at all times.
Getting at Real Values
The most difficult part of the prob
lem is the getting at real values, once
and for all. And suppose, too. that
farm lands are assessed at their ac-
tual producing or selling values this
year and that two years from date
acreage prices are down. Apply the
same conditions to livestock. If you
please. There can be no general re-
valuation during the coming three
years, so all would suffer alike, but
each only proportion and according
to his original estimate of real value
as reported by assessors for taxation.
On the other hand, suppose that farm
values were to increase and horses
and cattle and hogs to go sky high.
improbable, you say and we admit It..
Yet, look backward to land and live
stock prices in the spring of 1914 and
consider what has happened to prices
of everything disable on the planet.
Owing to human limitations an alb
solutely just and fair method and form
of taxation remains to be worked out.
It is still the problem Of civilization,
everywhere.
The new law contemplates the as
sessment of livestock at prevailing
prices, as nearly as may be practical;
for instance: Registered hogs, 5000
to $500; common brood sows, $40 to
$50; stock hogs SIS per 100 pounds
and fat hogs at 1880. Chickens and
ducks are to be assessed at $40 and
turkeys and geese at 500 per dozen.
These figures admittedly leave some
leeway for market changes on the
The new schedule on wheat is 50,
on corn s125, and on cloverseed $25
per bushel for assessment purposes.
Every deputy assessor will carry a
copy of the schedule as made out, to
work by, and when you have looked it
over you will be surprised to learn
how valuable your horses and mules
have become, almost overnight. And
jacks; well. any decent-looking jack
that sings we'll is worth not less than
$500 on the tax roll. Mixed hay and
timothy IS valued at SIS, and clover
at SIS per ton for Wayne county
taxation. We are not stating that all
this is iron-clad but it is fact that
these figures are given out by county
assessor Matthews as a working
model" for the various township and
deputy assessors to go by. The val
uation set, theoretically, for common
cows is 500 and 1925 each; on stock
cattle 50. and on fat cattle $12 per
100 pounds.
If we admit these to be reasonable
farm" prices this month, who can say
as to March. 1920, or a year later?
We may possibly go further into the
merits Of the new tax measure a day
or two later, as it applies to our