Menu History Laws |
00 to $30 Post Date: Sun, 3 Aug 2008 21:41:54 +0000 ' The owner of the horse on asssessement day must pay the current rate of taxa- tion on its "true value in money," while a dozen or any other num- ber of men who may hold "credits" as the result of the successive sales of that same horse must each pay the like rate of taxation on his credit assessed at its "true value in money." But if it is a board-of -equalization horse, meaning thereby a horse, as horses are tagged in value by the state board of equalization in Minne- sota, then the owner of the horse on assessment day will have to pay the current rate of taxation only on "$26.00 to $30. Autor of the post: Undefined Thus the assessment- day horse-owner Post Date: Sun, 3 Aug 2008 21:26:05 +0000 00," for that is the range of taxable value of the horse as fixed by said state board ; whereas if a horse has been sold a dozen or any other number of times, let us suppose, for $100.00 or more each time, each "solvent credit" thereby created will, if listed for taxation at all, be assessed at or near its face value. Thus the assessment- day horse-owner is hit lightly, while the faith in prior owners "faith," says St. Autor of the post: Undefined Each apprehends more or less Post Date: Sun, 3 Aug 2008 21:12:31 +0000 Paul, "is the substance of things hoped for"- which gave rise to these successive credits, and remains always the ground of whatever estimated value they are reckoned to pos- sess, is marked for the assessor's heaviest blows, unless indeed the conclusion of Paul's definition, "the evidence of things not seen," suggests to each credit-owner that in his own case, at least, "the evidence of things not seen" can readily become, for the as sessor, the unseen evidence of things unknown and unlisted. The assessment-day horse-owner joins the universal trust to keep the assessed value of visible tangible property as low as possible ; and the credit-owner joins the more special and limited trust to keep moneys and credits as much out of sight as possible. Each apprehends more or less clearly the contradictions and absurdities in the taxing system. Autor of the post: Undefined Each taxing district may Post Date: Sun, 3 Aug 2008 20:57:26 +0000 One feels he is justified in a low valuation of tangible property because his neighbor, or perhaps the nearest Village Hog, is covering certain notes and mortgages clean up : the neighbor or the Hog covers up partly because he can, and partly because if he does not, he will be hit harder, much harder than the tax-payer whose holdings are mostly in visible tangible properties. It is hardly necessary to add that the uniformity of rate in this paragraph meant holds good only for limited areas. Each taxing district may, and generally does, have a different rate. Autor of the post: Undefined Inded, any statute enacted Post Date: Sun, 3 Aug 2008 20:44:08 +0000 Now the Minnesota Tax Commission confronted by the s'ate constitution and what it imposes the general property tax, which "is the keystone of the financial arch of the states" could hardly do otherwise in submitting a new tax code than attempt to make its features such as give wider and more literal effect to the constitution. "The mandate of the constitution,'' says the com- mission, "is clear and explicit in requiring the application of that rule [requiring all property to be taxed according to its "true value in money"} and no other. Inded, any statute enacted by the legislature which. Autor of the post: Undefined I said the commission "could Post Date: Sun, 3 Aug 2008 20:28:18 +0000 prescribed a different rule would be clearly invalid, and the action of any officer in departing from that rule in the assessment of property would be a gross violation of the constitution." Report, p. I said the commission "could hardly do otherwise" ; but it would be better to put it, could hardly be expected to do otherwise. Autor of the post: Undefined The constitution of the United Post Date: Sun, 3 Aug 2008 20:16:46 +0000 It would, however, have shown a more subtle and more practical grasp of the situation, if the commission had taken the ground that the constitution has be- come what the people in carrying it into effect have made it, as well in the relation of assessed to true values as in other things. The letter of the law is one thing ; the practical construction given to it may be an entirely different thing; and when that practical construction is one which the people have placed on a written con- stitution whose letter still abides unchanged, we may be sure that such construction will continue. The constitution of the United States, for instance, contemplates according to its letter and the intention of its framers the election of a president by an un- pledged body of electors chosen for their discretion and prudence to elect a president in the free exercise of that discretion and pru- dence ; the people have construed that instrument in such a way that the president is practically, though not literally, elected by the people, or rather by the popular will as expressed through the several states in the technical number of electoral votes allotted to each. Autor of the post: Undefined It is, however, no matter Post Date: Sun, 3 Aug 2008 20:00:30 +0000 A presidential elector who would venture to vote against the candidate he was chosen to vote for would commit politically the unpardonable sin, be execrated and perhaps killed by his enraged constituents. Had the commission taken the more subtle and practical view, it could have codified the laws pertaining to the taxation of personal property strictly along the old lines, adding such features as would seem to make the tax laws more effective to reach large corporations and the like, its code for taxing personal property might have run suc- cessfully the gauntlet of the legislature, and become a law. It is, however, no matter either for regret or censure that the com- mission took the more open and palpable course, went to Indiana law to compile a drastic code, and thereby gave to the people a foundation on which to base a more stirring and strenuous cam- paign of education. Autor of the post: Undefined "It Post Date: Sun, 3 Aug 2008 19:40:42 +0000 The commission did not blink the evils nor the general ineffi- ciency of the personal property tax, and made pertinent observa- tions thereupon : "So universally is the evasion of the law in the assessment of personal property practiced, and so notorious is the fact that much the greater volume of it is unassessed, that its evasion is often regarded a virtue rather than a vice. In few, if any, states is more than twenty-five per centum of the personal propertv liable to taxation listed for assessment. "It has unquestionably given rise to widespread immorality. Autor of the post: Undefined If the loan se- cured Post Date: Sun, 3 Aug 2008 19:21:10 +0000 Men of unquestioned business integrity not only find little diffi- culty in listing their property far below its real value, but also in making oath to lists which they know to be false. "When a state begins to tax credits there is no logical halt- ing place until all forms of credit are reached. If the loan se- cured by mortgage is taxed so must be the one which is not se- cured. 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