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Show TAX I.NTELLIGEXCl'J (By L. A. llollenbeck.) A. P. BJgelow, chairman of the Utah Taxpayer's association, says he has studied the Utah taxing system for five years, and he says that our tax laws lack teeth, and he proposes to give the tax laws teeth by giving the full control of assessments to a stale board, and a club over the assessors, as-sessors, and correct change or nullify nulli-fy the assessed tax valuations, aud. of course give the commission the largo powers with a large salary. Well, the writer has studied the lax matters for a longer time than five j'ears, and knows something about tax matters too, and the rem edy recommended by Mr. Bigelow means distress and ruin to the state. Our assessments are already too high. Lately a promduent man in the county coun-ty suggested that the business blocks in the towns are assessed too low. As a matter of fact they are assessed altogether too high. The rents will Hot give more than from 3 1-2 to 5 1-2 per cent on the investment, to which must bo added tho risk of tiro, for no insurance will cover all of the loss by fires. The state has a tax commission and the last legislature voted more than five millions, building program, which is ruinous. They are figuring for big salaries for the commission that oversees the building program. And of course Mr. Bigelow and others oth-ers want to get a law with teeth in it to to compel the assessor to rahe valuations, when valuations are already al-ready too high. Take town lots, they afc assessed way above their value. You cau buy plenty of town lots for less than they are assessed at. That is paying taxe:- and making a donation to the county and state besides. Why do it? It wouta oe wen ror a lot of town lot owners to get together and dictate what the assessment sI;l- 11 be on lots. And if their demands be not complied with, place the tots on the market for the actual values which will be much less than the assessed values, and it the assessor and the county commissioners commis-sioners refuse to cut the valuation, then refuse to pay taxes on the lot:;. Where will the tax units get its taxe:; then? Nobody will pay the taxes and a lot really ij of no value. 11 is u liability, and particularly so if it be assessed loo high. We have an uii-( uii-( on.stitutional tax aie law, and with an excessive valuation, the tax can-u:t can-u:t be enforced, Tito power to la:;! i.- Hie power to destroy, and the taxation tax-ation of town lots has. already de-etroyed de-etroyed the property of t.:.it leU. j There will have to he a retko:i:ug ei: i town loi valuations, for if there h: I nj the towns wi-l !; mined and i payers wili refuse to own the ImIl ' and the county will thc-n own thorn, J and that in.eans drifting to lieL-hev-j hni. ' I |