Your vote and how to use it

by Gertrude Foster Brown

One of the most difficult problems of government is to devise a system of taxation that cannot be evaded, that will raise sufficient money for expenses, and that will treat every one with equal justice.

Taxation may be divided into two general classes, direct and indirect. Direct taxes are those imposed directly upon property or persons; such as taxes imposed upon land, personal property, or income. The term indirect tax is applied to taxes upon activities such as carrying on some business or upon buying, selling, manufacturing, or importing certain articles.

A direct tax, as a rule, cannot be evaded or shifted to some other person. Indirect taxes can be evaded by abstaining from the activity that is taxed. They can usually also be shifted to others, and are generally paid by the consumer, or user of the article that is taxed. In general, direct taxes are levied by the State and municipal governments, while the National government derives its revenue (with the exception of the income tax) mainly from indirect taxes.

Taxes for local purposes are levied largely on houses and land, on what is called real property. Personal property, which is movable property, such as mortgages, live stock, furniture, etc., is also subject to taxation, but it is assessed only upon the balance of its value in excess of the indebtedness of the person taxed. It is a more difficult tax to collect than the tax on real property, and is evaded to such a large extent that many economists believe that it should be abolished, and some tax substituted more possible to impose equally and to collect.

Village and school taxes are usually collected independently by village and school officials.[A] Town, county, State, and city taxes are assessed and collected at the same time.

Tax Districts: The State is divided into tax districts which have usually the boundaries of the township or city, and there are three tax assessors in each tax district elected by the people in the town, and usually appointed in the city.

How Taxes Are Assessed: The State Legislature decides the amount needed for carrying on the government of the State. The largest part of these expenses are met by special indirect State taxes. The remainder of the amount to be raised is apportioned among the counties according to the value of taxable property in each (see State Board of Equalization).

The county board of supervisors decides how much is needed for county affairs. The town meetings, or the town boards and the voters through voting on propositions submitted by the town boards, decide how much money is needed for the business of the towns. This sum is added to the total amount of taxes necessary for the county government, and to the county’s share of taxes for the State government, and the combined sum is the amount that must be levied on the property in that county. The amount needed to carry on the government of a city in the county is reported to the county board of supervisors and to this sum is added in the same way the proportion of county and State taxes which the city must pay.

Assessing the amount each taxpayer shall pay is the duty of the assessors. They make up an Assessment roll which must contain the name of every person in the district who owns property, and the assessed value of his property. The way the assessors do this work varies largely. The policy governing assessments in rural districts is to place as low a valuation on property as possible, in order that the total assessed valuation for the county shall be kept down, so that the apportionment given to the county for State taxes shall be low, and the larger burden of taxation shall fall on the cities. When the assessment roll is completed the assessors notify the public that it is open for inspection, and a time and place are fixed for a hearing, when any one who thinks he has been unfairly treated may complain. If such a person is not satisfied with the decision of the local assessors he may appear before the County Board of Equalization with his complaint.

The County Board of Equalization is the county board of supervisors. They have power to equalize the assessed value of the real property in any tax district in the county. They apportion the amount of State and county tax due from each town or city, add the town or city tax, then ascertain the amount each person shall pay according to the assessed valuation of his property. This sum is noted on the assessment roll opposite each person’s name and the roll then becomes the tax roll of the district.