Warren sheaf. [volume] (Warren, Marshall County, Minn.) 1880-current, 1919-04-30

ASSESSORS DUTIES
OUTLINED BY EXPERT
Fifty Assessors Attend Meeting Held
at Court House on Tuesday
of this Week. 1
A meeting Of the assessors of Mar
shall county was held at Warren on
Tuesday, April Goth. Fifty out Of the
fifty eight assessors of the county were
present at the meeting
Mr.. II. B. Bacon, chief clerk Of the
Minnesota Tax Commission, was pres
ent and outlined the duties of the as
SCISSORS with reference-to the listing and
valuation Of property for the current
year.
Among others Mr.. Bacon said:
@'The value of the service which an
assessor renders to the public by an
honest efficient performance of the
duties Of his Office cannot be overesti-
mated. 1t is not too much to say that
the Justice with which the tax burden
of the state and it's various subdivisions
is distributed depends more upon the
careful, conscientious work Of the as
SCISSOR than upon that of any other
officer connected with the taxing sys-
tenn. - @'--@=,7s. - =
''Under our system Of government all
taxes are levied either by vote Of the
people or by their representatives elect
ed for that purpose.
"The assessor has no more to do with
the amount of the tax that is levied
than any other citizen but he is largely
responsible for it's just distribution.
'More than $68,000,000, exclusive of
any special assessments for ditch,
sewer, street or other purposes were
spread upon the tax rolls of the differ
ent counties Of the state for the year
1918, all of which were directly levied
upon the assessed values of the real
and personal property Of the state.
|"The amount Of tax that one should
pay is measured by the amount or value
of the property that he may possess,
which is supposed to represent his abili-
ty to pay. AS the fixing OF the value
of this property for purposes OF taxa
ton is almost entirely in the hands Of
the assessor it will clearly be seen that
the work of the assessor is the founda-
ton Of the entire taxing system. Any
deviation from exact honesty and i'm
partiality in the assessment Of any pro-
perry results in inequality and does an
injustice to all the taxpayers OF the
taxing district. -
50 &c Snsid3red from this viewpoint,
becomes apparent that the work OF the
assessor is of the greatest Importance !;
and that each assessor should exercise
the greatest care to see that all of the
property liable to taxation in his tax
ing district is placed on the assessment
rolls and properly valued. His Office is
one that requires courage, honesty and
good Judgment, combined with a very
considerable degree of intelligence.
an almost every district, I am sorry
to say, will be found some one who will
seek to escape his share of the general
public burden by refusing to make a
fair and just return of his property.
'Schools must be maintained, teach
ers paid, roads must be built, the in
jligent supported, the lawbreakers pun
ished, and the cost Of operation OF
schools. of the establishment and main-
tenance of roads, Of courts and OF the
many other forms of public activities
must be paid for out of the public
purse. If one escapes paying his just
share it must necessarily be paid by
the other citizens of the district and
county, ard their payment increased in
lust the sum that the other escapes.
Usually it is the person of moderate cir
s.almstances who suffers most from the
tax dodger. He cannot hide his house
if he is lucky enough to own one and
his personal property is usually of such
a nature as to be easily found and
valued This state Of affairs is not al
) ways the fault of the taxpayer. Too
often the cause has been found in care
less and inefficient work by the as
SCISSOR, who has been put into Office
through the Indifference of the voters
of the district The result is that the
people of the district suffer by this in
efficiency and injustice is done to the
individual taxpayer.
ssThe theory Of the law is that the
assessor shall value the property OF ms
assessment district, and that the town
or village board, as the case may be-
will review the work of the assessor to
see that no one has escaped assessment
and that all assessments are fairly
made.
81 CATER this the county board equal
ICES the assessment Of the different as,
sessment districts.
ssThe fact that the law has provided
these boards of review as a sort OF
machinery to correct the work OF the
assessor is no excuse for the failure OF
the assessor to make his assessment in
compliance with the law and any as.