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Show f ASSESSMENT AND TAXATION If there is any one principle of taxation that should be rigidly adhered to it is the old fundamental idea of uniform and equal rates of assessment of all property. Well meaning but mistaken academic theorists are always trying to change this ruler on the plea that some special interest inter-est or large industry should be singled out for heavier taxation. Most western states have voted down propositions -giving state tax commissions commis-sions the right to classify property for purposes of arbitrary valuations andar-bitrary andar-bitrary exemptions as being dangerous. Several western states are now considering consid-ering such propositions that are constant- ly being advanced by socialistic politicians, politi-cians, one amendment proposed- to' the constitution of Utah to increase assessment assess-ment of mines. The Utah plan proposes to add assessed assess-ed valuation on the basis of some multiple multi-ple of the annual net proceeds of the mine, that state having voted down a plan to add three times the annual proceeds pro-ceeds to assessment. ' r' ' :, In nearly all states mining properties pay on land and improvements,, on ' all above ground and under the ground, the center of the earth and the sky beingthe limit to the imagination of the assessor and lawmaker. Taxation laws of some states show . seven forms of state taxes, and five kinds of federal taxes now paid by mines and reduction plants, besides many kinds' of fees and registration laws and reports. Taxation abuses can only step with confiscation con-fiscation and paralysis of industries )md new tax legislation should be suspended on war industries at least until the 'war is over. A |