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Show STATISTICS OF 01 i ' QUDTEDJY THI Former Member of Board of Equalization Comments on Expenditures. NOTES BIG INCREASES He Refers Especially to Alleged Al-leged Conditions in the Land Board. Former State Senator R. R. Tanner, who was at one time a member of the state board of equalization, is opposed to house bill Xo. 114, on the ground that its provision for a maximum tax levy of 15 mills is excessive. Air. Tanner is pf the opinion that the legislatures of the 8tate have been extravagant in their appropriations, and in the preparation of the defease of his position has compiled com-piled statistics taken from reports of the Ftate auditors. He takes the position that the maximum tax levy shouU1 be not more than 12 mills, which he declares de-clares would produce ample funds for the operation of the state's affairs if other provisions of the state law, relating relat-ing to the assessment of property at its full cash value, are strictly complied with. Costs Increase. Discussing the result of his compilation compila-tion of data ATr. Tanner said yesterday: It has always been tW policy of legislatures to increase the operating operat-ing cost of the various state departments. depart-ments. This has been done on rho plea that with the incroasoj work due to the development of the state mere money is needed for the employment em-ployment of adequate help. During the past fourteen years the total property valuations of the state, according "to reports of the state auditors, have increased from $104,970,253 to $221,511,412, an increase in-crease of slightly more than 111 per cent. In the same period of time the cost of operating the state departments, de-partments, exclusive of state institutions, insti-tutions, as shown by auditors' reports, re-ports, has increased from S97j.855.3G in 1000 to $316,595.44 in 1914. These figures represent the disbursements made for'the salaries of state officers, offi-cers, for clerical help and for contingent con-tingent purposes in the several departments. de-partments. The increase amounts to $218,740.03, or more than 213 per cent. Assessments Low. Assessors from various portions of the state report that fn some -.ounties the assessment represents but 14 per cent of the actual cash value ot the property assessed. In other counties the assessment reaches 30 per cent of the cash value of the property. Presuming that the present state law oil taxation taxa-tion requiring- assessments on ah value had been adhered to. the 1914 -total assessment would aggreeatc n65. 160.500 instead of the $-21,-611.412 it really amounted to. Under the proposed law, which would fix the maximum tax levy at 15 mills a i:d one should remember that it is alwavs the maximum levy which is paid by th property owners own-ers there would have accrued in raxes last year a total of $9,977,400. Under the law as it is enforced the total levy of taxes for all purposes in all counties for 1914 amounted to $3,162,977. The tax levy of ' 1914 represents an average levy all over the state of 37 mills on the assessed as-sessed valuation. In other words, the proposed law, taking 1914 for a ba.-is. would produce $1,814,423 more than is produced as the law is now enforced. Lower Maximum LTrged. If the measure now in tho house would provide a maximum levy of Ifit 13 mills on total cash valuation valua-tion the return to the state in taxes in 1914 would have been approximately ap-proximately the same as it actually actual-ly was under the 37-mill levy on a lower valuation. But it is certain that the total ca?h valuation of property within the state will increase in-crease and therefore it is only right that any maximum levy fixed at this time should take such future increases into consideration. Should the levy now be fixed at 15 mills there would accrue to the state much more money than it could le-gitimatelv le-gitimatelv expend for its operation a condition which would only eive legislatures a chance to further fur-ther increaso the disbursements. Rates Are Fixed. In the consideration - of this question one Bhonid bear in mind section 7 of tho constitution of tho Mate, which makes the following provision: "Tho rate of taxation on property prop-erty for state purposes shall never f-xceed 8 mills on eah M.00 of valuation ; vu whm-vcr the taxable tax-able propcrtv wihin the state h ball amount to $200,000,00) tho rate j-hall not exceed 5 mills on each 1 -00 cf valuation and whenever the taxable property within the tate Khali amount "to .300,000,0'U the rate thereafter ?hall never fx-red fx-red 4 mill on carh $'1.00 of valuation; val-uation; unless a proposition to in-cr-aso such rate, vpecifving the rate proposed, and the timf within whi"b same shall bo levied, be firt pubmitred to a vote of such of the qualified elector of' the Mate an in the yr-ar nrjet prccdin such Hrtion Miall havo paid a property tax bvw.H" to thrn within the state and the majority of those otinsr thereon Khali vote in favor therefore, in urh manner as may be noclfiH bv la'.v. The report of S'tn n Auditor Lincoln Lin-coln O. K'-l!v for thf year 1914. i n com rn n 1 1 )! . w pnu t h- ti iwl i t of thrt Yiwk". or1 Mat; df partm'-ntq. contain? tho following s t a t i r i r 1 1 -relative to the Mate boanj of land corn m i" . onorjf ; ''ttirh the exception of the Mate boa rd of i.'nd eorn r:ii ".'-don'T o all the stafe irntif ntionH, state office and "tate Jjoardi ha-.-; r""iv , romple'! find detailed nu'iit, ar! xorno have alr'-a'lv b'-en ;nn!i,---l twir. an lh- re;,i,tv '.' t h - r ; I t.; do thin vorJf J" hrv iv 'in;' ;.; '" u n d v i . i t . "Home little, -.or!' !.:.. ,.-., done In the offi'-e f t, Mat.- i.'.;-rfl of land corn n, j on :rt, the v. r',L of auditing that department is of such volume and such character that with the assistance given it has been impossible to make an audit up to this time, as it will take one competent man and assistant as-sistant at leat one year to properly prop-erly audit this department, "and I have not cared merely to make an attempt at auditing, doing the work only superficially. "In order that a complete audit au-dit of the above named department may be made, I am asking the legislature leg-islature for an additional appropriation appro-priation of $2000, and if this appropriation ap-propriation is granted I shall be- gin the work soon after the first of the year." Chapter 3, section 2421 of the Compiled Laws of Utah, 1907, rea'ls in part as follows: . "It is the duty of the state auditor: au-ditor: To inspect at least once each vear the books of any persons per-sons charged with the receipt, safekeeping safe-keeping or disbursement of public money?. Iu" 1000 there was appropriated for the state auditor a total of $i:;.20D, which incorporator! $:ji)00 salary for the auditor, ."70'J for clerical assistance and f 1500 for contingent fund. In 1914 the t-tate auditor'? dpnrtment was givi-n a total of ry),'JA'6Ax of which $3000 represented the salarv of the auditor audi-tor and $13,248.43 the salaries of hia clerical force and the office contingent fund. Big Increases Noted. In connection with the fact that tho accounts of the state land hoard have not brfn audited, it in interesting" to note that in 1000 thre was appropriated for tho tate laud hoard a total of $4.3,-lnO. $4.3,-lnO. Id 1014 this yamo honrd received re-ceived 7.'180,;. in 1000 there was no contingent fund for the land board, and tim clerical oxpenso of the office is given by the stnte auditor au-ditor an having been $15,000. Iu J0H, however, tboro appears a contingent con-tingent expense of $Jij,(i'jJ, which imdudH fSjO'J for "contingent ex-p'jnh ex-p'jnh and traveling of board mem-b'TK." mem-b'TK." Al?o in 1014 tho salaries of emplnvecs in the secretary's office totaied .'i',f", jiiwt double tho amount of fourteen years ago. Among other items of expense notd for tl.e ftnto land board in 1014 is .."OQCi for "employment of counaol for d'-feno of the state's title." And in this latter connec- ( tion it is interesting to note that tho office of the at torney gncrn I of the Ht at o shows ; n i n'v:i s'd of'crtaing expense during the four- , t '(( years. In J00O the attornny (K-rir;L 'h of lice co-it, the Htato jtO-OO. 'ut in 10)4 tho stiito'H t legal advjff, not rnclndine the land board's f.V'Kj for ppofjal counsel, aggregated -';li,500. |