The public ledger. [volume] (Maysville, Ky.) 1913-1968, 1919-04-01
COUNTY JUDGE HAS
Refused TO ASK FOR
BOARDS RESIGNATION
County Judge Purnell Refuses to Ask
Tax Supervisors to Resign as Re.
quested BY State Tax COmmis.
sion - State Body Must
Make Increase II
Made.


he was requested to do In letter
from the State Tax Commission when
the County Supervisors refused to
place four million dollar increase on
the tax assessment of Mason county.
This action of the County Supervis-
ors and the action of County Judge
Purnell puts the matter squarely up
to the State Tax Board and if the
county's assessment is increased that
body will have to make the increase
by law.
The letter from the State Tax Com
mission in answer to Judge Purnell's
letter informing them that the Mason
County Board had refused to make the
requested increase in assessment in
this county, follows:
Frankfort. March 26, 1919.
Hon. H. p. Purnell
Judge Mason County Court,
Maysville, KY.
Dear Sir:
We were very much surprised to re-
ceive your letter of March 21st rela-
tive to the action taken by your local
Board of Supervisors. Our letter tc
you under date of March 18th, it seems
to US, could not well be misunder
stood.
1t was in reply to suggestion from
you that horizontal raise be made
upon your county, and in answer tc
this we urged upon you the inequality
of such arrangement and called atten
ton to the fact that one of the pur
poses of the new tax laws was tc
avoid this inequality, and put the
property of the citizens of'your coun-
ty, as we'll as all other counties In
this state, upon just basis Of taxa
ton relative to its actual value. In
an effort to do this it has been found
necessary in every county in the State
to readjust values fixed for taxation
and it is the purpose of this Board to
exercise all the power at its disposal
to bring about such an assessment ir
the various counties as will put the
burden of taxation where it belongs
equally upon every citizen in proper
tion to the amount in value of his
property. In order to do this, it is, OF
course, necessary that the local Su-
pervisors so revise the lists turned in
by the County Tax Commissioner as
to put Just and proper value on the
property of each taxpayer, which just
and proper value never is, and can not
in the nature of things be expected tc
be completely obtained in the assess
ment made by the County Commits
sioner. To this end 1t has been neces-
sary in the other counties to raise the
property of number of taxpayers as
much as 20 per cent, and sometimes
even more than that, while certain
other taxpayers have listed their prop
erty up to the percent of its value re-
quired under the present administra-
ton Of the tax laws. Certainly the To-
cal Board should understand the JUS
tice of such a proceeding.
The Constitution and the laws made
under it require the property of each
citizen to be listed at its Fair Cash
Value; and in an effort to bring the
property of the State up to this stan
dard, this Board has endeavored to
progress along lines which would be
understood and easily met by the tax
payers. To this end, while the prop
erty last year was attempted to be
listed at rs per cent. of its value, the
Board has this year fixed S5 per cent.
as the lowest percentage of value al
lowed to any taxpayer listing his
property in this State. This means IS
per cent. Of what each particular
piece Of property listed would bring
at fair voluntary sale, and to this
standard we have brought, or attempt
ed to bring, every county in this State
acted upon this year. 1t is certainly
our purpose to permit no inequalities
to exist among the several counties of
the State IL in our power to prevent
II; and we feel perfectly certain that
Mason county would not be willing to
fall below the standard fixed by the
other counties, notwithstanding you
say In your letter that your Supervis-
ors advise us that they will make no
increases over last years assessment.
This Board after a careful considera-
tion OF all the evidence oDtainable de-
cided that the lands In your county
we're not listed at s5 per cent. Of their
value; and in order to bring them up
approximately to that value an In
crease OF not less than t1.75O.0OO win
Be necessary. Concerning your town
lots the evidence before US induced
the Board to believe that their assess
ed value should be increased not less
than 100000. and your tangible per-
sonal not less than slso.ooo. This &C
1 tion Of the Board wa rsxularly taken