The Lake County times. [volume] (Hammond, Ind.) 1906-1933, 1920-04-20


For more than ten years our tax laws have been the subject of
study BY and others for the purpose Of akns
mendations for legislation. The recommendation made by
appointed by Governors Marshall and Ralston
embody practically the changes made by the law passed BY
the last legislature except that this law not as dasc IN some
Of its the recommendations made by the commission
appointed by Governor Raston his recommended
the creation Of central board with power, other
things order horizontal and appoint and remove
local The law, not perfect law but
fundamentally sound designed to tar and uni
form Of all property whether individual corporate
cash value The fair question this connection Is not
whether any particular than 1t has been but
whether than i ought % BE- under the Ia" aPphcae
all like property To the equality of assessment: should
be the primary purpose Of tax law That IS the primary pur
pose law No law be devised which does alb
solute and exact justice all payers Is the duty. how
ever the General Assembly distribute the burden of taxa
ton as fairly and Justly be done The present tax
law has reedied many defects existing taxation statutes
but years practical operation Of the law has made clear the
need of some important Such changes amendments
and should be made have been shall hereafter
be demonstrated be and to make the law tar
and just in its application to all taxpayers
Supervision of Assessment
Supervision Of of character BY the State Board
of Tax Commissioners Is necessary Without it would
condition where uniformity of assessment practical
possibility therefore, approve of the vested IN the State
Tax Board under this law assessments Individual cases
to be certified that board for action thereon however
equally clear that only such should be exercised by
that board any other taxing official Is clearly and unm-
akaby given BY the General Assembly The board
authority where the Legislature has not authority
Any uurpaon of power by administrative body should be Wig
orouy and promptly checked Pubic necessity does not JUSTIFY
board taking such action deems to be necessary without
regard to limitation imposed by law
For many years the duty of equalzng Between the
several townships of has rested exclusively with the
County Board Of Review In my opinion still the duty of
the County Board of Review to equaz between the townships IN
each county Whether Of the law IS correct or not
do not believe that the State Board of Tax Commissioners should
be gwen any original jurisdiction this respect favor
amendment the law which still provides substantially that after
the townships and local taxing units have been equazed by the
County Board of Review the State Tax Board shall have the
power claims that the work has not been properly performed
10 the and equaize such its
own initiative after notice and opportunity to all interested tax
heard under regulations liked by the law itself and
not pursuant to some adopted BY the board Likewise
provision should be made for hearing reet tax
payer whose assessment by OF such increase higher than
the cash value OF his property such hearing should not de-
the pleasure of the ofcla but should be mat
ter of right held under such circumstances would afford
actual relief and theoretical night TO hearing, which
the time and the machinery provided by the law make mpos
Rates and Bond Issues
1913 of the the approval of the State Tax
Board of any exceeding and onehaf cent
each one hundred dollars when the yields
obtained by taxation the preceding Sec
20 Of the law requires the approval OF the State Board be-
fore any municipality county township shall bonds.
opposed these OF the law and favor such changes
will place these matters entirely the hands OF the local au
thoies IF safeguards needed the sections question could
amended that certain proportion OF the taxpayers could
against rate proposed bond after
which the tax rate should be fixed until reviewed by the State
Board and the Of bond issues the should be made
Unless authorized at an election This course would leave the en-
fire matter to be determined BY the local officials taxpayers
affected and BY board located far from the community
affected which could hardly have adequate idea of the
Meetings of State Tax Board
III Of the present law fixes four meetings annually of
the State ak Board Some uncertainty and dispute has arisen
the rights and powers of the board at these
The law should be amended make such uncertainties
tey clear The entitled TO know when his
be finally fixed and that cannot be changed after the time
prescribed by law.
Excerpt from Fesler keynote speech delivered at Wabash
Indiana March Is. 1920.
Help the Republican party BY voting for Feer and victory
the primaries. May 4 1920,