Mexico weekly ledger., 1922-02-02

ct of taxpayers. We comment upol
the article in our editorial column
of today.
By Charles u. Becker, Member
State Board Of Equalization
Six months ago, taxpayers wer
being told that their taxes were to b
doubled, trebled or worse. Farms AM
homes were to be sold for taxes. Gov
ernor Gardner had tried to follow tn
law, and asses property at its tru'
value. He failed. The present ad
ministration succeeded.
Most people have now paid theil
taxes. It is possible to adequatel!
guage the situation and to discuss thu
effects of full valuation. We car
now discuss it on the basis of the ta1
receipt itself
The State revenue tax has been re
duced from S4,041, ,85119 collected il
1920 to So, PSI, 2,324.78 in 1921; the Cap.
itol building tax has been reduced
from $538,913.19 in 1920 to $464,.
617.S2 in 1921. The state interest tax
was abolished for this biennium saw.
ing S269, ,456.46. Total reduction in
property tax for state purposes ST.
133,278.54.
The people in November 1920 voted
a tax to pay pensions for the blind.
This was a totally new tax, was not
9evied by past administration. It
amounts to $929, ,235.64. Even If this
tax were charged to the present sd-
MAinistration (Which could not justly
be done) the tax collected by the
State or Missouri has been reduced
$2ol,043.10.
In four years, the former admins
trakion increased taxes 44.8TS, or
from $3,742.692 in 1917, to $500, ,946
in 1920. The property tax for state
purposes increased $1,565,254 for
1920 over 1917. In one year the pres
4ent administration has reduced taxes
$1,133, ,278 over 1920, or 23.49o. We
are back substantially to the 1917 fig
ure.
Considering now the situation in
Audrain County, the tax for State
purposes in 1920 was $28,353.09, in
1921 27,663.12 decrease $689.97. In
these figures the blind pension tax
will not be considered because it was
voted by the people, not the present
administration. The present admin
istration will collect therefore for
State purposes $689.97 less than the
previous administration did in 1920
Audrain County will receive back
from the State for the support of her
public schools $36,004.62. In 1920
Audrain County received for the sup
port of her schools s22,35O.19. Thus
Aludrain County receives from the
state $13,654.43 more than she did
in 1920. She pays $689.97 less in
1921 than she did in 1920. The bal
ance in favor of Audrain County is
$14,344.40 in 1921.
There are four taxing bodies which
FIX the rate of taxation, and the
amount of taxes for farm lands in
Audrain County.
~ The legislature fixes the state
rate.
(2) The county court, which fixes
the rate for county and road pur-
poses.
(3) The district school board.
(4) The city council
1t remains to discuss the reasons
why the state Board of Equalization
changed the valuation of real estate
at all. The reasons can be briefly
stated.
First, because the law commands it.
The duly of said Board is to adjust
and equalize the valuation of real and
personal property among the several
counties of the state" Const. Art. x.
Sec. 18.
THE State Board deals only with
the entire assessment of the county
and may raise or lower the valuation
Of all inds in the county but it can
not adjust values of different parcels
Of land within the county. 122 Mo.
5S.
1t is the duty of the County Board
of Equalization to equalize assess
1nents as between different parcels of
land so that each tract of land shall
be entered upon the tax books ATT
IT'S TRUE VALUE. r. S. Mo. 1919,
Sec. 1891.
Second. Only by assessing ALL
property at its true value can justice
or equity be achieved.
A sample Of the varying assess
snents of the counties shows the in
justice very plainly. For instance the
Assessor of Audrain County reported
he had assessed property in that
county at the following percentages
of value:
Land at 33 1870
Towns lots at ................ 50To
Horses, cattle, live stock at. -. 6046
Money and bank stock at ...... 500
Notes and Bonds at .......... 500
By this statement alone, the old
fractional system of assessment con
denns itself as being unfair and I'M
just. A man investing $1,000 in farm
land would have paid taxes on $333.3S.
If he invested 81 900 in town proper