Show TAXATION AND HYPNOTISM 1 By L. L A A. A cl It It seems to be be the custom of the State B Board rd of Equalization to watch I 1 Ithe the real estate estat sales the state and write to tho thu parties to the deal and ask them what was the real I consideration for the sale Many j 1 i. i transfErs are for Cor one dollar or other mall sum and the board wants to know w wl what at the rea rear consideration was While that may be all right if it the board knows what it Is doing it is all 11 wrong If the board is hazy as to what real value is and IS-and and the philosophy philosophy philosophy t phy of it You see a ranch lying out in a good locati location n it looks like many another one It has a cabin of ancient form and the barbed wire fences are of two or three strands loose and ud falling oft the posts not nota a fruit tree nor shade tree a small tract under cultivation and nd the neighbors neighbors' cattle breaking in and the rancher trying to collect damages damages damages dam dam- ages from them the same old round year In and aId year out that ranch is isa isa isa a liability there is no chance to sell that ranch to anybody except at a ruinous small smaIl price The man who owns it has no hypnotic powers of imagination magin tion he cannot make an any anybody any body believe believe that he wants to buy it lt But some day a man comes along and looks It over and forms a picure pic- pic tare cure of success In his mind with that ranch to build build upon and he buys it at about 2 2500 OO an acre and the state board of equalization writes a aletter aletter aletter letter to know how m much he paid for It ft Perhaps he tells the board the fact The man keeps and develops it a a. few years he works no harder than the other fellow did but he helay lays lay awa awake e nights planning what he wl will l do here and there and the problems ar arise se thick and fast and nd he plods works and thinks He has planted an orchard set out a fine grove set out street trees and windbreaks wind windbreaks windbreaks breaks for Mari man and beast keeps the ground well tilled and cropped and it soon begins to make him goodmoney goodmoney good goodmoney money his buildings are up to date and the place is so attractive ve that I IaU all aU the people who pass are rubbernecking rubber necking Decking to see what whai a n paradise he has made of that end nd many want to buy Well some d day y a a. man comes along and wants it at an acre for tor the e whole ranch rinch h and J th the she own owner l' l who bought it t at al 20 i per D er I I acre sells and the ranch has has become an asset then some of his Jealous neighbors say that he hypnotised the tho new buyer and again the state I beard board of equalization wants to know what the real consideration wa as M usual The board would like lilee to raise I all all of the property properly in the COUl county ty because because be be- I be-I cause this one man h hypnotized l the purchaser There may be he such sucha a thing as unearned In increment hut but there thero was none in that case case And And many state boards have no real understanding un understanding un of what it all means means They do hot not know that the rise raibe r i e in in value was principally the mentality that the man put into that ranch Of f course the thinking workers worl ers of tho the country are the ones that must pay ay the most of the tax tat but a man of real merit should not be penalized because he produces wealth and ne se so mat ne tie win will have the ince incentive tive to do udo it again Let the people and the state boards draw a lesson hereof and encourage age age the real creators of oC wealth by bya a proper understanding that even the actual consideration in a deed is not the taxing value and many times far Car from it Let the legislators in making laws understand the same thing and remember that philosophy philosophy philosophy phy of the first order should be the first requisite of some of ot the men mOIl that compose a legislative body 11 |