Indiana daily times. [volume] (Indianapolis [Ind.]) 1914-1922, 1920-02-07
ONLY WAY OUT,
is SIMS ALIBI
ON TAX RAISES
Chairman of State Board, in
Speech, Excuses Horizontal
Jump in Valuations.
TELLS OF PROTESTS

EXCuslpg horizontal increases ii bdA
Valuations on tAs ground that they were
the only way OUT, Fred a. Sims, chair
man Of the state beard Of tax commits
sion, yesterday explained the activities OF
the board In enforcing the law In
speech before the annual conference OF
county assessors at the statehOuse.
Mr. Sims said that the horizontal In
ereases were made necessary by low
valuations and that they were the only
way cut Of the difficulty.
'sThe increases brought storm Of pre-
test about our heads,7 he said. 1--WE knsw
when the orders were issued that they
would be the cause Of more trouble than
any previous order ever issued by this
or any other beard Despite this fact 1t
was the enly thing that could be done
Under the circumstances. We could
not re-assess property ana we
could not turn the assessments back
to the county boards Of revtew."r
HOPES NO
MORE INCREAsES.
MIR. Sims expressed the hope that hSri-
zoptaI increases VIII not again be neces-
saxy. He said ths horizontal increases
are the least understood Of anything that
was done by the board. He explained
that before the increases were 6redred
the tax board sought 6i1 the fuforEHa-
ttun available touching tins value Of prop
arty Ia the state. He said the board also
asked that taxpayers come in and explain
the situations In their respective eGfa-
nunities
Sims declared that In some eases tax
payers complained Of low assessment OF
The property Of their neighbers and that
these cases were investigated. He said
that In addition TO these things the tan
beard inspected real estate transfers In
every county in the state and that 1t
studied the report OF the Ralstsn eenl-
mission ON property values.
Mr. Sims teid the assessors that Il IL
matter Of common knowledge that pro
vious property has been assessed at from
IL per cent to 45 per cent Of Its true cash
value.
Based on the detailed investigations
made by the board, counties and cities
were classified as to the value of real
estate. He read to the assessors a list
of counties in the order of the value of
farm land. Marion county was first, with
Benton county second and Upton coun-
.ty third. Brown county was last on the
list
THE BASIS FOR
THE INCREASE.
This list was the basis of the hori-
said that the next question was to de-
termine whether the assessments in these
counties met the classidcations by actual
land value. He said that this compari-
son showed that some townships has
been assessed on one basis and others
on another. He said that in some town
ships valuations were up to the true cash
value of property and that in others the
valuation were so low that it was neces-
sary to double them. He said 1t was out
Of the question to consider individual
pieces of property and that the board
could compare only totals and averages.
There was nothing left for us to do
but order horizontal increases, unless we
proposed to let the whole law go to pot"
he said. There was no escape. We
could do nothing but order horizontal
increases or admit that our law was a
failure
"There is no doubt that the power OF
levyng horizontal increases is an arbi-
trary power but it treats all alike If
through the horizontal increases some
property was raised to more than their
true cash value il was valued too high
in the first place as compared with sur
rounding property. If whole counties
were to be raised 1t would mean the pc
Mailing Of correctly assessed townships"
In discussing the assessment of per
sonal property Mr.. Sims said that in
some townships real estate values were
increased three times while personal
property was hardly increased at all. He
said that if this condition had been per
mitted to exist real estate would have
horne an unfair share~ of the burden
he appealed to the assessors to give
personal property particular attention
this year and said that it can be in
creased to higher valuations even than
those brought about by the horizontal
increases.
EXPLAINS POWER
OF THE COMMISSION.
In explaining the power Of the com
mission over tax rates Mr.. Sims said
that some check was necessary with the
high Valuations
Many persons. in the state object to
the state board controlling bond issues"
lie said. ono one is more anxious that
the board be relieved of this power than
I am myself They don't dare to take
fhis power away from us, however, I'm.
less the legislature provides some other
check on bond issues"
Mr.. Sims explained the theory of the
tax law was that no more taxes should
be collected this year than last year
without the permission of the tax board.
He said the board did not anticipate
many petitions for this consent and that
it was surprised when they came in a
doWnpOur. He said this was due to the
fact that there had been nothing done in
tao way Of public improvements for two
years and that the cost of government
greatly increased with the increased cost
of living. He termed the fact that there
were many requests for increases u ire
mendous disappointment. He said the
situation would have been most danger
Gus without control. The tax board saved
the taxpayers $12,0OO00 in refusing to
grant petitions and in cutting down the
amount asked for in the petition he said.
Mr.. Sims said that southern Indiana
has been bearing an unjust burden Of
taxation, but that under the new law the
northern part is bearing it's share of the
burden.
An appeal for confidence in the state
board was made by tie chairman in the
course OF his speech