| Show t TiON URGES 1 1 CHANGES AES IN REVENUE I LAWS n i Board Completes Labors of Almost Two Years i and Submits Full Report of Work With General Measure to Governor Governor- Two Governor Two Members Members Members Mem Mem- bers Fail to Take Original Position for Assessment Assessment Assessment As As- Based on Full Valuation J J fJ f isome of th the Commissions Commission's Recommendations 1 Changes in iii thc the law providing for foy the taxation of irrigation works I I Taxation of net proceeds of mines mUles without the deduction of the 1 fco ost t of development work ork t A Assessment of public utilities corporations on a basis of fair cash t value aluc instead of physical value lue and franchise e value I j Requiring owners of or transient live st stock ck to report movements ments oit of oi oft t t no flocks ks and herds to county assessors division dl of taxes n resulting to be he 7 al divided among counties by 03 state board of equalization of 10 cent for delinquency in addition Providing iding a penalty per to fa th the 25 cents advertising cost which is the only penalty at ai present Provisions protecting owners of tax tax deeds decd J in iii possession of th the mad land Reducing state board of equalization to three members named for forr r year pix terms not concurrent Compelling tho the full consideration in a real estate transaction to be in the deed Iced Compelling public service corporations to pay their just l just prop proportion or- or lion tion of the cost of improving the highway c Ab Abolition of poll poU tax tox Changes to prevent what i is 3 commonly called called dodging the inherit- inherit ee e tax 1 Submission to the thc people of another amendment to the constitution t t- covering ro all ta tax legislation Commissioner Bennion submits minority report urging urging- assessment zit k t full cash value alue even C with present constitutional provisions Other I believe constitution lion should be changed first Commissioner Patterson in report urges appointment nt o of 1 county assessors h by l tho the state board of equalization instead of by br popular popular pop pop- ular election 7 NCr its labors of almost two years the board of commissioners commissioner on 1 4 revenue lc and ana taxation submitted late yesterday afternoon to Gov GO William Villiam a n. full fun report of its work together with a a. general revenue measure i in a bill lill of sections The commission composed of Harden rH ennion Francis W V w and Huel C. C S. S Patterson goes out of f existence it the ac r p t. t H. H I. I c commission was WIlS appointed b by byG byi i G Governor rn r Spry following following- tho the adjourn adjourn- f ment of ot tho the last IC legislature which au- au J. J its Us appointment The Tho om submitted a preliminary report iiri October 1912 but many o of its rec- rec ba bated ed on amend amend- to the constitution which failed of passage at the last ast general election garni a a. revision re of oC man many oC of thc these c reck rec- rec k l was found nece necessary Bar t f In tho the preliminary report the commission Elon was unanimous for an as- as f r segment lIl based on full cash valuation two members of or the board boar do not tako taka 1 5 this position In the final report in view i of ot the tho failure of certain con constitutional i f amendments to pass at tho the recent dOll Mr Ir Bennion alone aone remains firm i lIl ills His associates in view of the present provisions feel Ceel that it t. t would be an injustice to the general Ii taxpayers of or the thc s tate state to recommend to tho legislature lature an any legislation which produce an Inequitable and unJust unjust unjust un un- un- un just result which the they fear would follow under the tho present constitutional limitations Mr Bennion favors going J. J ahead with the full tuB valuation system regardless r oC or tho failure of or tho t amen amendment to carry earn feeling l that the system although causing I some contusion at the start IA I II A I would soon rI right ht itself CIL URGED t L I. I I The majority states slates that it abandons with Ith great reat reluctance all any t i dation for tor tho tim limitation ot of tho the levi levies s sor or or tJi the purpose of or securing assessment vf OC t property rt at its full cash value alue as Continued on Page e 0 9 Column 1 1 f TAX COMMISSION A ii iiI A VOCA TES MAr MAN Y HANGES IN LAWS I Continued From Page ti One On our 11 constitution r remains a ait ns az us 5 S long on it It if It ItTIe i TIe corll commission recommends a largo argo f TIe of oC changes which the m members number will If Jf a adopted Improve on the thc believe 1 e now In Iii The commission I firmly convinced con that much mud c s arc property not heretofore taxed will be the a assessment roUs rolls and nd a aci amore on laced apportionment of or the ci more equitable ot or taxation secured If ir their rw arc enacted Into laws Jaws r r legislature present b the i bv by changes In the pr present laws suggested sug- sug The The Thc j b by the tho commission arc In fn some f fa radical The Tho boar board bolt o oC ot com com- Instances t rs estimates that property In Ino little than at nt but more o Ut Utah h Is of oC Its cash value alue Tho The average av- av cra 0 r 0 o per pcr 4 eI e rate cent o of taxation Is Is found to bo ho JO 0 and 10 mills mils between general revenue measure prepared pro pre Th The commission Is la cm- cm tho the special pared 1 by uj nr f r acc ona and a n umber number bOIto JI of o separate bills which for Cor or various va- va 3 Treasons were vero not Incorporated In Iii Inthe rious submitted In main bill arc al also o the 11 the board says the measure altered existing legislation only It 1 alerd It seemed necessary to do go 80 so and where changed angel J the arrangement to embody embodY Ideas of the members as to a proper prop- prop I Jr er cr the and logical cla classification Uon of or legislation legisla S. S tion on thin subject subject Important chan changes es Among the more embodied V mong In the general measure are arc tol following owing te Recommended d. d Change t c t Provision made that tho the state board of ot f equalization a a record of oC tho thoC C Information furnished county count m assessors e to patents of ot mine locations coal coal lands list of patents and receivers not final receipts This practice has I heretofore obtained r tax taxI r Real neal estate to be described by number umber Instead of or by b subdivision 4 courses and distances or 01 metes and lit I bound boUnds as at present A sr great at many tech tech- long and descriptions arc are lof of the tho Ions and ad arc are both oth dl difficult and costly to transcribe transcribe- Under the system roe roc I 1 it Is held the labor of ot pro pro- raring the assessment rolls rols etc will willbe 11 be greatly reduced and all the chances for error practically eliminated Assessors required to complete completo the b before forc the second Monday In April instead of ot the first Monday onda In May M the board hoard being satisfied from front In Investigation Sn- Sn that tho tim assessment In anIn any an county In the state tate can be completed f by that time H Assessors required to visit In tho tim fall of each year all al mines and mining claims and make malte an nn assessment or a at n least to make such report to the state I board of oC equalization as would amount f ito an assessment assessment Under the present Ila Jaw the bo board rd makes maken the assessment which Is 13 supplemented by sworn state- state merits of ot mine owners as to values alues Not ot more than twenty days das stipulated as Ls tho the time in which taxpayers' taxpayers statements state state- ments ts must must bo be bl returned to the asses assessor or Tho 11 present law reads not le less s than twenty days da s The Thc assessor being belm re required required re- re to furnish his assessment two weeks earlier curlier would require these st state state- teI te- te meats earlier than formerly Jents earler Abolition of or Fine Fino Fine and Imprisonment for Cor nonpayment I ment of taxes abolished the penalty Ung- Ung In Ing assessed cd In additional taxation Wo We are arc not In favor of Invoking oln the of tho the criminal department ot our courts to lo enforce the collection c of 1 taxes declares the board Wo Yo be believe be- be I lJ c lieve that penalties of ot that sort breed breeda a 3 contempt for tho the law from the fact that no attempt so far as we are advised at ad ad- a t has ever e cr ben been made mado to enforce r An n attempt Is made mak to provide pro a a method b by which taxes on Interest In I state lands binds can bo lw collected The Tue In Interest In- In terest shall shaH not b be he sold for nonpayment of tuxes bu but no 10 patent shall shan be granted lull full ful until u U all al taxes and penalties are arc paid palt In fn J A A tk o to Water Outer I The rhe board finds that thal a large lare portion porton of or the rights in this state arc are liable lia ISa- ble bk to taxation but ha has discovered ered that la 1 in Sn only two Instances have Irrigating work or shares hars In canal or 01 Irrigating I companies been leen assessed The const const const- tona t provision that ditches canals r reservoirs pipes and ant motes flumes fumes owned and se b by In Individuals l or corporations fa for l' l Irrigating lands owned by such Individuals SudS Indi or corporations 01 or the Individual c ual al members thereof shall not bo be b separately sepa spa spaI I I ratch taxed d as long as they ther shall hal be beI I owned own and used exclusively for such uch purpose has been Invoked invoiced olec In to prevent as as- as We know of or no good reason wh why this p class clas of property should be exempt from taxation declares the board bord Changes fn In the law n advocated In the report place this class of oC hol holdings on the as assessable as- as 4 F list It I will wm a add d to the rolls a 1 lar large p amount of or property that has entirely escape escaped comments the report On Online line Proceed Declaring Dc again as In Sri th tire the preliminary f report that the mines of r the state are aro not POt bearing their fair fali 1 fai of or the tho burten th the board contemplates an an Increase Jn Sn their taxation by b declaring c ing InS the tho cost o ot OS development c work not lop Properly rh cc deductible lo from th the th amount of nt net proceeds of a n mine Taxation of or ThInes is lI based base on the tho net proceeds and the state board of or equalization tion has heretofore the l cost costor or af development Ic work to be bo d deducted we e c consider work done for the d de development de- de of or a mine to bo he in the nature o oi of an Investment rather than I an ex ex- ex pense lense ens Is the boards board's finding and we e no good o d reason why the thc cost of oC dework de- de ment work worl should be he deducted 5 la In order to determine the amount of net not Proceeds r t the same time wo AVO believe belc Y we bv been liberal and have r aye o IH e r om- om d that any work worl which tended t economically to mine or to bring to 10 th th surface ore from known cnown ore hoden hoden hodes hod- hod f es EVen en en though at the same time It itt I t be bc in the nature of development flork lork ma may be char charged ct to the tue cost of ot lon and the expense e thereof de dc det de- de r t ducted t accordingly V t f c Cul fully recognize the fact that the lamers rs of o the constitution In pr providing I Or th the taxation o 0 of the net proceeds of had ad In view I w th the fostering and anti of th the mining mining industry w We e have no desire to override the Uie W o J k Intent of or constitutional provisions insist 1 however that the term net proceeds proceeds' must be defined b by the legIs- legIs lature A radical change Is advocated ad In as assessment as- as of ot railroads street railroads telegraph and nd telephone companies Under Under Un Un- der the present law Jw an nS assessment Is 1 jr made on the tho ph physical value and a cp ep- ep th franchise arate assessment on the value Declaring this method late ate misleading and unscientific the tho board recommends a single lo fair value of the I based on a f tr cash rash alue property of or the corporation In order to reach this valuation the state board hoard o or of equalization Inform ft Itself eH on 1 tho the actual value of the tAI tangible property prop prop- crt erty 2 i the he value alue placed b by the In Investing In- In vesting public as l e evidenced by b the market mar mar- hot ket value of or Its Is stocks and bonds plus I its floating Indebtedness 3 the divi dividends paid Indebtedness retired ant and amounts added to surplus reserve am and anil sinking ln funds 4 the net riot earnings of or the corporation for the tho year eal and C I Its gross earnings No Jross material change change Is made mate In the sections providing plo for 01 the assessment of bank stock but hut the board remarks that we wc are arc re inclined to believe that Inthe In the past pas some banks ha hae ha e e evaded a portion portion por por- tion of oC their Just share of or the thc taxes If H lon this be bo true It Il I Is not the fault ault of the thel law l w but hut rather of or Its It administration C On Live l Stock Mock A of or the s system used In taxIng taxIng taxIng tax- tax Ing transient live stock Is made mado In the tho boards board's report The difficulties the several sC erl counties find In iii making settlements settle settle- ments among themselves es for Cor their proportionate pro pro- part of the tax collected areto areto are areto to be obviated In the following mann manner manner man man- n ner or Certificates of or entry are arc forwarded to the thc count county o assessor Or recorded and forwarded to the board of ot equalization Thus at the end of the year yeal that board ha has las a r record rd co-rd of or where hero every lar ar flock Cock In the state was located at atal atall atall all al times during the year ear Having this record the board can readily determine deter deter- mine to flo now much each count county Is e en- en titled and anti will wi act as a a clearing house housen houseIn In n the thc settlement The TIe success of or this s system stem I Is dependent depend depend- ent on securing s from the tle tI stockmen reports of or their entry Into a count county count and the board Insists on Oil some omo method which wl will vIll insure the prompt tiling of oC these thee reports It I would pro pro- Ide vide that failure to do so 50 result in the stock tock being l assessed in the county here the tock stock Is found without ret ret- renco to the fact act that the same samo property prop- prop elt erty has las also been heen assessed In Jn another county The board Aboard a admits that this penalty Is sev severe re but bUl thinks it il essential essen- essen lal tal to an enforcement of the tho law A Assessors Assessors- no longer are arc required to In Indorse and subscribe tile the Hi oath on 01 n the tho assessment rolls rols Having ln la already taken aken an an- oath of office to discharge e thc he duties ute of or office with fidelity the tho repeated affidavit Is deemed ces- ces ary sary Penalty for Cor Delay Dehay Penalty for failure of at the assessor to o complete comp ete his assessment roll rol within the he time prescribed by law or If J ho lie ills fails fais to report to the board of equalS equalS- equal equal- atlon within a 3 reasonable time chan hanged changed cd from 1000 1000 to three months' months salary alary alar Tho The former amount Is more than han the tho entire entre annual salary salan of oC some a assessors S Hrs In the state and Is held exI excess ex- ex I cess ess Eve ive Valuation notices to be mailed out I at t an nn earlier earler date late than formerly and anda a meth method ll d of at ln preserving evidence that such notice |
