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Show TAXATION COMMISSION ! MAKES ITS REPORT The special commission appointed two ! years ago to make a complete investi- gation of . our present taxing systems j with an eye to reforms along different j lines,has fi ally made it3 report.and the following changes are among those re- j commended. It was found necessary to revise the whole report (which had been . practically ready before the recent elec- i tion) to harmonize the same as near as j possible with the expression so plainly . given of the public mind on radical changes,' found in the sweeping defeat of the eight proposed amendments to J the constitution. I Changes in t! e law providing for the , taxation of irrigation works. j Taxation of net proceeds of mines, without the deduction of cost of devel- j opfnent work. j Assessment of public utilities cor-: porations on a basis of "fair cash j ' value," instead of "physical value'-" and "franchise value. " j Requiring owners of transient live stock to report movements of flocks and herds to county assessors, division ! of taxes resulting to be divided among counties by state board of oqualization. Providing a penalty of 10 per cent for delinquency, in addition to the 25 cents advertising cost, which is the only penalty at present. Provisions protecting, owners of "tax deeds" in possession of the land. Reducing state board of equalization to three members, named for six year terms, not concurrent. j Compelling the full consideration in real estate transaction to be named in i the deed. j Compelling public service corpora-I corpora-I tions to pay their "just proportion" j of the cost of improving the highway. I Abolition of poll tax. Changes to prevent what is common-I common-I ly called "dodging the inheritance tax." Submission to the people of another l amendment to the constitution covering j all tax legislation. I Commissioner Bennion submits mi-; mi-; nority report urging assessment at . full cash value even with present con-I con-I stitutional provisions. Other commis-i commis-i sioners believe constitution should be changed first. j Comissioner Patterson in minority : report urges appointment of county assessors by the state board of equalization, equali-zation, instead of by p pular election. |