sioners, or the state tax commission, if irregularities should exist, than could from twenty-five to seventy-five township assessors. Our belief is that the danger of favoritism of special privelege would be largely removed by the county assessor system.

Mr. E. R. A. Seligman, one of the tax authorities of the country and professor of political economy and finance at Columbia University, and now president of the National Tax Association says:

"It is well known that in a democracy the difficulties of government are primarily administrative rather than constitutional. Our constitutional problems have been, in very large part, satisfactorily solved; our administrative problems have scarcely been attacked. The weakness of democratic administration is proverbial and this is especially true in the case of fiscal administration.'

"Our tax officials are almost uniformly elective officials, and it is a notorious fact that elective officers are but slightly immune to the gusts and passions of popular approval or prejudice. Nothing comes closer to the modern citizen than the amount of sacrifice which he is called upon to make in the way of contributions to the public support, and nowhere is there to be found a greater pressure, whether of individuals or of classes, upon the government officials than in the case of assessments for taxation."

WHY SYSTEMS HAS FAILED.

In some of the states where the county assessor system has been tried and has not produced the results hoped for, the fault has been that there was either no central taxing authority to furnish the uniformity necessary to its successful operation, or the old elective township assessors system was still in vogue, and the county assessor was not furnished with the necessary authority or machinery to carry into effect his reforms.

TOWNSHIP BOARDS OF REVIEW.

Coupled with the local assessor is the township board of review, clothed with powers to equalize as between the individuals. The removal of the local assessor would necessarily change the relation of the township board of review to the assessor of the taxing district. It would be impossible for the county assessor to attend the meetings of the boards of review, but it would be entirely practical, we believe, for him to submit the tax lists of the township to each board before the date of meeting. The greater uniformity of assessment secured by the county assessor would minimize the work of the board. However, they could inspect the property lists and return them to the county assessor

with their recommendations, he in turn submitting the township lists, together with the recommendations of the boards of review, to the county board of equalization for their final action.

While it would be neither wise nor desirable to abolish the township board of review, yet its functions are seldom, if ever, exercised as contemplated by law, and that, as a general rule, its meetings are farces, will not be denied by anyone at all familiar with taxation machinery. Prof. J. E. Boyle, of the North Dakota University, in an address delivered before the International Tax Association at Columbus, Ohio, said: "Here (in the sessions of the township boards of equalization) it is a good thing to look at local civil government in active operation; to either attend the meetings of those boards or read the minutes of such meetings.' Prof. Boyle carefully examined the minutes of twenty-eight township meetings of boards of review of one county in the state, and in all of these twenty-eight townships there was but one complaint -one farmer felt that his land was assessed too high. To redeem these meetings from utter sterility, much that was trivial was injected, as the following extract from the minutes of one board will show:

(1) "Moved by Dr. McVeon, seconded by Henry Halleck, that two sheep be taken off from O. H. Brenna Personal Property tax list, valued at $2, on account of having died lately."

"Motion carried."

(2) "Moved and carried that one wagon be taken off from Gunder Jacobson's property list, valued at $5, on account of not being worth anything.

(3) "Moved ***that one two-year-old horse, valued at $14, be taken off Henry Stroud's assessment list, on account of having died from poison.

Prof. Boyle has not overdrawn this picture. There can be no question but that an examination of the minutes of the sessions of hundreds of township boards of review reveal something like the following:

on

"The supervisors of...township met as a board of review ..... date, but as nobody had any kick coming and everybody appeared to be satisfied with the assessment, the board adjourned." In one of the townships, the minutes of which Prof. Boyle examined, a piece of real estate was sold for $16,000 but was assessed at only $1,500. At the same time a much humbler citizen purchased a piece of real estate at $75 and it was assessed at $90; yet this township board of review, whose duty it is under the constitution and the statutes, to equalize between individuals, found no fault because "No-one had kicked." No great injustice will be worked to any citizen of this state by any infringement upon the powers of township boards of review by a county as

sessor.

RECOMMENDATIONS OF COMMISSION.

This commission is firmly of the opinion that without the county assessor its work will be greatly handicapped. To secure uniformity of appraisement and the listing of all taxablet property within the state through fifteen hundred elective township officers is a physical impossibility. The very multiplicity of correspondence, the utter impracticability of conventions or conferences will be admitted by anyone familiar with administrative functions. If any considerable amount of taxable property of the state which is now escaping taxation is to be listed and the appraisement of all taxable property made to even approximate uniformity, the centralization of authority must be continued downward to the secondary taxing district by the adoption of the county assessor system. That this is true is indicated by an address delivered at the annual meeting of the Kansas County Assessors, by S. T. Howe, chairman of the Tax Commission, who called attention to the fact that the total valuation, under the old township assessor system in 1907, was $425,281,215; that in 1908, under the first valuation under the new county assessor system, a total of $2,451,560,397 was reached, an amount over 5.7 times the valuation of 1907. In 1909 the assessment was further increased to $2,511,260,285, which amount was more than 5.9 times the valuation of 1907. The levy was not relatively decerased, owing to the fact of the increased needs of the various taxing districts. The rate in 1907 was 4.67 per cent; in 1908 and 1909 it was 1 per cent. "It is undeniable that the new method of assessment has brought about a readjustment of the burden of taxation among the tax payers,' "declared Mr. Howe.

The following is a brief digest of the laws of the various states which have adopted the county assessors system:

COUNTY ASSESSOR SYSTEM IN VARIOUS STATES.

Alabama

Elected for four years. Paid by state and county-on state tax, not exceeding $12,000, 8% on first $1,000, 4% on second, 2% on remainder; exceeding $12,000 same up to $12,000, 12% on up to $60,000, 1% on remainder. Same on county tax. Fees in addition.

Arizona

Appointed by board of supervisors for four years. Salar varies, according to class of counties, from $1.000 to $2,400; in 3d, 4th, 5th and 6th classes a commission of 5% on

personal property. In counties of the 5th and 6th classes county sheriff is ex-officio tax assessor. Where a total assessment exceeds $3,000,000 deputies may be employed.

Arkansas

Elected for two years; paid one half by state and one half by county; for each name listed 20c and for each prop. erty list to unknown owner $1.00.

California

Elected for four years; salary varies with classes of counties.

Colorado

Elected for two years. Salary varies, according to class of county, from $800 to $4,600. Paid quarterly. Subject to removal by governor, upon complaint. Vacancy filled by county commissioners. Assessors meet annually at state capitol.

Florida

Elected for two years. Paid by state and county-on state tax, 10% on first $4,000, 5% next $3,000, 111⁄2 on balance. Same on county tax. County divided into tax districts; when it is deemed necessary assessors may employ an assessor for each district. May be removed by assessor. Compensation paid out of assessors' fees.

Georgia

Elected for two years. Salary 3% on first $1,000 and a decreasing per cent on each additional amount; on excess above $3,600, 5% of 1%. Is also tax collector. Removable by gov

ernor.

Idaho

Elected for two years. Salary fixed by board of county commissioners, between $800 and $3,000. Subject to removal by board of county commissioners. Vacancy in certain counties filled by same. Ex-officio collector.

Indiana

Elected for four years. Salary varies with the population of counties, from $600 to $1,900. Paid quarterly. Annual state meeting for three days at call of state tax commission. May appoint deputies.

Illinois

In certain counties appointed by county board of one year. Salary fixed by county board. Subject to removal by judge of court competent jurisdiction at his discretion. Vacancy filled by board. In all other counties, not under township organization, the county treasurer is ex-officio county assessor.

Kansas

Appointed by board of county commissioners for two years. Salary, in counties of 25,000 or less, $5.00 a day; 25,000-40,000, $900 a year; above 40,000, $1,200. Meet at least once a year with tax commission at latter's call. Township trustee deputy tax assessor.

Kentucky

Elected for four years. Salary, in counties where assessment does not exceed $1,000,000, 41/2c on each $100 listed; in others, 4c on each $100 up to a million, and 14c on balance, not to exceed $4,000 a year.

Louisiana

Elected for four years. Paid, in proportion to amount received, by state, parish, school board, etc.-4% on first $50,999, 2% on excess. For levee taxes, $100. Total never to be less than $400.

Maryland

Appointed by county commissioners any number of assessors necessary to make assessment. Compensation fixed by county board.

Minnesota

Elected for four years. Paid by state and county on state rolls, 5% on total, not to be less than $500 for each roll or more than $1,500 for the two. The board of supervisors may allow additional fees. Assessor is liable on his bond for failure to do his duty.

Mississippi

County commissioners at discretion may appoint supervision of assessments. Compensation fixed by county board. Township assessors elected. Tax commission may appoint special assors.

Missouri

Elected for four years. Paid half by state and half by county-25c per name for first 1,000, 20c second 1,000, 15c each