, 1925-04-01


I'VE find the tax levy of 1909 to
be PAT mills and the levy of 1924
2.8152 mills" MI. Draper stated.
THE levy of 1924 covered practical
~ all of the state activities which
were covered by the levy of 1909
and in addition thereto included a
levy for interest on state highway
bonds, tuberculosis s~anitarium and
for normal training schools amount
ing to "a of a mill. In other words,
the levy of 1924 would have been
possible to exclude the levies for
the three activities above mentioned.
at is true that the state levy of
1928 raised considerable more
revenue than the levy of 1909, but
the question of greatest importance.
however. is not the aggregate
mount raised. but rather how the
raising of this additional revenue
effected the individual taxpayer.
"In 1909 the tax for state pur-
poses on cattle, horses and sheep
amounted to s102 1885; in 1924
the state levy on the same property
produced a e of $~79,652.94,
or 1856 per cent less than in the
year 1909. The railroads OF the
state in the year 1919 paid into the
state treasury the sum of $780,
645.34, while for the year 1924 they
paid S245,401.80, an increase of
1913 per cent.
THE ranchman or farmer who in
1909 owned 100 head of stock cat
tie, four head of work horses and
two head of saddle horses paid
upon a valuation of $2,640; the
state tax amounted t. $685..
Assuming that in 1924 the same
ranchman or farmer owned the
same number of cattle and horses
OF similar kind, he would have been
called upon to pay upon a valuation
of $2,045, or IL per cent less than
il 1909.
Take the farmer with his work
horses and grade dairy cows. The
state tax Upon the horses amounted
to 16 cents per head in 1919. while
in 1924 he paid 8.4 cents per head,
a reduction of approximately 100
per cent. The state tax on his
dairy cows was slightly more in
1924 than it was in 1909.
THE Union Pacific railroad in
1908 paid a state tax of sS9.2S on
each mile of main line, while in
1924 they paid $236.73 into the
state for each mile, being an in
eas of 165 per cent. Valuation
in 1908 being s14,400 per mile, levy
CO mills; in 1924 valuation $4,000,
levy 2.S152 mills.
Take the coal produced in the
state in 1909 and we find that Rock
Springs district contributed to state
government approximately 2 mills
per ton, the Sheridan coal 1.6 mills
per ton. In 1925 the coal from
Rock Springs district paid approx
imately s mills a ton and the Sher-
idan coal IA mills, increase of 800
and 362 per cent respectively.
THE iron ore produced by the
Colorado Fuel and Iron company in
the Hartville district in 1924 paid
1852 e cen more on each ton than
they did in 1909 toward support
of state government.
THE present situation is due to
the gradual adjustment of values
by this board. We have made an
homes endeavor to equalize the tax
by adjusting the values so that each
and every taxpayer, be he corpora
ton. farmer. ranchman or laborer
subscribe his just share toward
maintaining the state government.
I'VE admit that it must be recog.
nized by all that under our present
revenue system the county assessor
is a vital part of tax administra-
ton, for the initial assessment is
the cornerstone of the general pro-
perty tax. If this initial assessment
Dc imperfectly made no subsequent
step by boards of equalization can
overcome all its defects.
MANY individuals complain of
inequalities between their property
and other property in the same
neighborhood, the reasons for which
l think must be obvious to every
one.
"If taxpayers will cooperate hon
estly with their local assessor and
assist him in arriving at fair and
uniform values upon their property,
inequalities in taxation will rapidly
disappear