Newspaper Page Text
The Blackfoot Optimist Entered as second class matter De cember 3, 1907, at the postoffice at Blackfoot, Idaho, under the Act of Con "■fess of March 3, 1879. ^ . Published Every Thursday SUBSCRIPTION RATES One year In advance ..............$2.00 Six months ........................ 1.00 Three,, months .......................65 Member of the Eastern Idaho Press Association Optimist Publishing Company, Ltd, KARL P. BROWN. Manager. LEGISLATURE CONVENE (Continued from page one ) members of the legislature, or unless they shut their eyes and blindly adopt a measure to which they have not given their personal consideration. 4>elieve the only method of intelligent 1} concluding upon a subject so im portant as a general revenue law for the state, is to do so at a special ses sit n wherein no intervening! legisla tion can be urged, and with a founda tion carefully prepared by competent and trustworthy men upon which the legislature can readily build a measure. Commissioners Appointed "So believing, I called some months, ago upon Judge John F. MacLane. and lion. Frank Martin to prepare, with the assistance of the attorney gen erals rffice, a thorough and com* plete levision of our revenue laws and tlie nece ssary amendments to the con stitution. These two eminent jurists, than whom there are none more corn pent to perform such duties, con sented at iny earnest solicitation, al though it invcived much labor and great personal sacrifice, to undertake this work, and since that time and until the past few days, have zealous ly and faithfully directed their great abilities to the undertaking. The re sult of their labors is now before you, and, if not adopted in its entirety by you, will in any event greatly facilitate your labors. I believe it will be the part of wisdom for you to adopt "with out substantial change the main reve nue law as presented. While in some particulars I believe, as a matter of theory more than as a demonstrated, practical fact, that a different system might well be adopted, still there can be no coubt that the bill presented will, if enacted into law, present a modern and effective revenue system, effective in its workings, easily un derstood and readily carried into prac tical operation; and that any radical changes might make a chaotic mass of confused legislation of what is now a harmonious, carefully considered meas ure. "I recommend the other and addi tional revenue bills and resolutions fer constitutional amendments., presented by (he commission be be carefully con sidered by you, and if they are in ac cordance with your ideas of correct legislation, be adopted, or submitted, cr amended to meet your views. What Report Containsl "1 desire also in this connection to call your particular attention to the re port of the revenue law commission, which is herewith submitted to you. It contains in clear, concise and well con sidered language a statement of the changes proposed, the reasons inducing the commission to advocate such changes, and references to the statut es of other states wherein such chang es have heretofore been made; and will, 1 believe greatly assist you In con eulding upon various' mooted* questions. "Without taking up the proposed legislation in detail, I believe it proper to consider seme of the salient) points presented by the commission, especial ly in the bill for the main revenue lav; Many other matters of perhaps equal Importance to those I will discuss are contained in the bill, but have not in voked such full discussion as those I will especially mention. ONE WAY OUT Resident of Blackfoot Way Shows the Only one way to cure a bad hack. Liniment and plasters may relieve it. They w'on't cure it. Backache means sick kidneys. Doan's Kidney Pills are for bad j kidneys. Blackfoot people back them up. x Read a case of it ; * Mrs. J. A. Quillin, 550 E. Idaho St.. Blackfoot, Idaho, ?a\ s : "I do net hesi tate to recommend Uoan's Kidney Pills for they have been of great value to me. I suffered severely from disor dered kidneys and my back ached al most constantly. Last spring when feeling miserable. I learned of Doan's Kidney Pills and procured a b. x. They proved very effective in relieving me and my experience gave me a high opinion of them.'' (Statement given October 8, 1907.) RE-ENDORSEMENT On June 13. 1910, Quillin said: — "Nothing has occurred to alter my high opinion of Doan's Kidney Pills. Since endorsing this remedy, I have used it cu several occasions and have never failed to get prompt relief.'' For sale by all dealers. Price 50 cents. Foster—Mi'.burn Co., Buffalo, New York, sole agents for the Unit ed States. Remember the name—Doan s and take no other. The Tax Commission To secure an impartial and uniform . , . ». $ { assessment requires the power of final valuation be centered in a tribunal co n posed of men of different political opii. of ions, selected by reason of their pe culiar fitness for the task, and holding their office for a term sufficiently long to prevent their being influenced! by suddenly invoked but only temporary publie c'amcr. It is almost impossible for a county assessor, during- a two years' term, to acquire the necessary knowledge of values to enable him to intelligently assets all the property of his county; it is absolutely impossible to have a uniform rate of assessment between ilie c.unties under a system so we which leave the question of values! w'thi the county commissioners and the as sessors, reviewable only by the state board of equalization during a limited session. While in some states a differ ent system is in vogue, in nearly one half of the states of the Union tax commissions have been created with full powers to act in all matters per taining to their duties. In no state wherein such method has been adopted is there any disposition to return to the cld methods. The tax commission provided for in the main revenue bill submitted Is one of the vital questions for you to consider., While great pow er is vested in the commission, it is not, in my Judgement too great. 'The method of appointment provided for in sures the selection of efficient officers. The compensation provided is no more than is necessary to insure good ser vices. Eash year the commission, b adding new and therefore* concealed pro perty, will much more than pay it expenses. I heartily recommend this provision and hope it will meet your approbation as presented. Classification of Lands "This important matter is fully pro vided for in section 18 of the main bill. The section as presented is original with the commission, but the necessi ty for such classification has been long felt by the state beards ofi equalization as well as the county assessors, and will be of great assistance to those of ficers, as well as to the tax commis sion. Quadrennial Assessments« "The main bill provides in section. 1 ï for quadrennial assessments after the I year 1914. 1 believe after considering | tire subject that the provision is a wise one and that only in isolated instances will there be such changse in value during any four years of tlie future as to werk hardship on either the taxpay er of the conuty. It is not a vital ma - ter, however, and changes if deemed necessary can be made without impair ing the efficiency of the hill in its en tirety. Assessment of Banks "Section 77 of the proposed revenue law provides the method of assessing banks by adding undivided prefits und surplus to the par value of the shares an) j deducting the assessed value of tl a real estate belonging to the bank. The present method of permitting the de duction of debt sowed is abolished and no fairer way can be found for assess ing this class of property. A very large percentage of bank stock has hereto fore been exempt practically from pay ment of taxes by reason of tha present law authorizing the stockholders to off-set obligations due by him against '.lie value of his stock. j nier:d the Delinquent Taxes "*• itlc 10 of the main bill, sections 1 1'8 to 164 inclusive, treats of the im portant subject of delinquent taxes and provides an entirely new method of se curing tax titles. Under our present sy tem our citizens are in continual dan ger of losing their property through in advf rtence and carelessness in pay ing of their tuxes and many cases hive recurred during the past year of peculiar Hardship and clearly proving that a reform should be had. Tlie main danger under our present system is due to the fact that the purchaser of tlie tax title can obtain deed in three years to tlie property in issue without) notice to tlie real owner. This is remedied in the bill by providing for foreclosure proceedings in a court, and this com pels summons to be issued, notice giv en Mid the usual time for redemption after judgment and execution. I com ystem as being a happy sol «ill by a tion of the present difficulties^ growing out if the loose methods now prevail *ng. Taxes Payable Half Yearly "An innovation has been made by the provision« of section 132 cf tlie main bill, in that taxes are to be pay able and twice a ter. I believe this a wise I't salutary reform and that it should ! commend itself to your favorable con sideration The laws of both Oregon and Washington contain similar provi sions and I understand have worked out well In their practical operation. Exemptions "Section 12 of the proposed revenue law treats of exemptions and is worthy in its new provisions of ycur most The careful eonsiibration -hanges are: "First, exemption of improvements cn land occupied or-used as a home by its owner, in tlie sum of $2500. "I believe the principal involved is correct; the welfare of tlie state re quires as many home owners as possi ble. Our poorer citizens should be en couraged to build and own their homes, Nothing tan facilitate this in greater important ! J THE EFFECTIVE LAXATIVE. _ . TBftff Lik# md Is Eaton Lik# Canny* u f ^" ^"'^"lnes, we believe we han „„„ h>(1 «, lnerte nce with any have never had experience with any Remedy that gave auch great satisfac tion to our customers as do Rexall Orderlies. This Remedy Is not like any other laxative or cathartic. It con tains all the good features of other laxatives, but none of their faults. Our own faith in Rexall Orderlies Is strong that we offer them to yon with our ow-n positive personal guar antee, that if they do not thoroughly satisfy you, you only need tell us and will hand ba.ck to you every penny you paid us for them. Therefore, In trying them upon our recommendation you take no risk whatever. Rexall Orderlies taste like and are eaten like candy. They do not gripe, cause nausea, excessive looseness, or any other annoyance. They act so easily that they may be taken at any time, day or night. They are particu larly good for children, aged, or deli cate persons. They are put up In con venient tablets in three sizes of pack ages. Prices, 10c., 2üc., and 50c. Remember, Rexall Remedies can be obtained in this community only at our store — The Rexall Store. Palace Drug Store. degree than a proper exemption from taxation of such homes. The amount of the exemption cuts but small figure in. comparison with the principal in volved. The correctness of that prin cipal I strongly urge upon you; the amount exempted should be finally de termined after full and careful consid eration. 'Sc-cci-d, the household furnituie. musical Instrumente and jewelry in ac tual use is exempted. " Those are proper subjects for ex emption in my judgment as no income can be had from them, they are not bought and letained for speculation and their exemption will mean in man cases the acquisition of comforts and conveniences that would not be in dulged in if their ownership and use was accompanied by the payment of taxes on their value. a ing in orchard form and grape vines for three years after planting vine yards "Third besides growing crops, fruit and nut beat ing trees are exempt for foui years frc-m the time of their plant, "There, I believe are proper subjects, of exemption. While the value of Improvements soon exceeds the value ard and vineyard areas of the state. of the 1; nds upon which p'anted, it must he lemembered that no income is produced from the orchard or vineyard during the time for which exempted and an (ncrous burden cf taxation is imposed upon the owner while waiting the time for returns. Besides the value of the trei s and vines can never be successfully determined until the bear ing time begins. T especially urge up on you the adoption of this idea and believe it will vastly add to the crch 'xemptions of Money "The most radical change in our ex emption system' is proposed by subdi vision 12 of section 12, which provides for exemptions of money, evidence of ii.debtness and accounts. Upon principal 1 should oppose this change were it net for the fact that we have tried for nearly 50 years to reach theia things fer taxation purposes and la mentably failed in so doing. Practically «ill the taxes paid by owners of this class cf property now comes from (hose who are not dealers in money. Those who possess such property in large amounts invariably escape taxa tion. There are many ways by which such persons can evade assessment thereon and I cannot conceive any way by which this class of property in the main can be successfully) reached. Tn a a system might be devised under wliiclti 1,y banks might be compelled to disclose the nanus of depositors, but such a system would only cripple the banking business by causing withdrawal of de posits. Much cf the money would be sent out of the state, thus causing great injury to all our people, and we would not finally be gainer of any greatly increased amout from this source. It is the part of wisdom then in my opinion to make a virtue out of the necessity and by entirely exempt ing money credits and) evidences of in debtedness, invite capital to cur state aad thus reap a real benefit. Full Cash Value "I he full cash value sysi m is main tained under the provisions of the pro posed revenue law as the basis for as sessnu nt This 1 urge, should be done, I't is impossible to equalize taxation tin ! der any ether system. Only) by assess S as iu an * ing all taxable property at its real value cnn the curse cf high tax rates he avoided. To the intending settler pud to the prospective investor does high property values and low tax rates most strenuously appeal. In many states where tax reform has been niad a leading issue this idea has been sitv c essfully carried out, and the results ! have been uniformly satisfactory. Tr J have 'lie assessment roll of our great state loss in amount than the roll of some third class cities of the older : fates, as it lias been for years. Is a reproach to Idaho and lessens chances both to develop cur resources ami increase our population. To urge, as has been repeatedly done during the past year, that an in e r.-ase in our assessment roils means il our 1 an increase in the amount of taxes th;(l must be paid, is taking a position ab solutely untenable. It is an axiem that a certain amount is required to main tain state, county and municipal gov ernments, and this amount in no wise depends upon the amount of the as sessed property. Whether, the assessed value of Idaho this coming year is one hundred millions or one thousand mil lions makes not one dollar difference t the amount required to maintain the state government and state institu tions. It would affect the tax rate only. So with counties and municipal ities, they are under the sama general rule. True, it has been urged by oppo nents of tax reform that the increase in assessed value in Idaho during the ast year has resulted In increased taxes. It is true that in some counties the amount of taxes paid has been ma terially increased. Careful inquiry shows, however, that in no case has this been the result of carrying out the »ash value system but due to the board of county commissioners o< such counties and the controlling boards of municipalities taking advantage cf the increased valuation to raise greatly in creased amounts for certain purposes. To demonstrate this. I call attention to the amounts collected in 1909 and 1910 as compared with 1911 in various coun ties, and also the tax rate for each, of such years as shown by the records in tiie office of the state auditor. "This table is instructive in many ways. It seems in Ada county there wis raised for state and county pur poses in 1911 the large sum of $566, 131.10 as against $289,471.15 in 1909 and $343,071.98 in 1910. So we find the aggregate in 1909 and 1910 is $632,543.* 1" being only 10 per cent less than the amount raised in 1911, and considering the county taxes alone the amount for 1911 is practically the same as reased the two preceeding years. As municipil taxes are not included, but have also been greatly exceeded, is to be won dered that the taxpayer protests? Can a. better argumeht he made in favor of a 'limitation upon the taxing power cf county and municipal boards? "This record shows that in Bannock, j Bear Lake, Custer and TwinFalls there l as been a raise of approximately 45 1 er cent in 1911 over 1910 for state and county purposes. In Boise, Elmore and Lemhi the raise has beer» between 30 and 3u per cent, while in Canyon it been 48 per cent, in Kcotenai 56 her cent over the 1910- assessment! and 25 percent over that of 1909; in Latah 58 per cent and in Blaine 62 per cent, lu Washington county we find that al though Adams county was this year taken from its former boundaries, still 32 per cent more is raised this year from the remaining territory than was raised in the two counties in 1910 and a trifle more than in 1909. Onieda with a raise of 18 per cent, Shohsone of 22 per cent and Owyhee of 27 per cent, make a tolerable fair showing, while Bonner, Cassia and Idaho show praeti cally the same as heretofere and the, raise is no greater than the increase cf 1,y 64 per cen ^' "The other new counties created last s*at.i> and county purposes to vary fn a S mills as 't is in Fremont to 21 V« state expenses would warrant. Fremoit county shows $170,569 raised this year as against $253,530, 1909 and $208,582 iu 1910, and shows what careful man agement will do for the taxpayers' ben efit. Nez Perce county, however, is only 5 per cent less than in 1910, al though its territory was reduced and necessarily its proper expenses also, by the counties of Clearwater and Lewis having been created at your regular session. i "Bingham county although divided also at your late regular session, shovs an entirely different condition, the levy for 1911 being nearly 45 per cent less than in either 1909 or 1910, while the new county of Bonneville exceeds the 1911 amount collected in Bingham session make a still more creditable showing, and it is a source of gratifi cation that in every county created by you, although taxes would naturally bo * igh the first year, the rate is consid erable less than in the average of the older counties. " That t in re is something radically wrong in a system that permits the tax nue in the several counties fer mills as h is hi Lemhi, can hardly be > questioned As the state tax is practic-j ally 3 mills only, the fault cannot be charged to the state officers. It rests il p ;ii !h.> county and municipal author ities alone, although 1 regret to say some of them have tried to convey a different impression. The need of proper rcstrictlcn of the power to levy is shown conclusively by thesd figures.) Says He is Not to Blame •• The whole amount of taxes raised in 19 U for state and county purposes is $4.557.795 as against $ 3 , 286 , 557.78 iu 1910 and $3,146,003.17 in 1909. An increase of course was to be expected, lieth because there was an additional em. unt of over $ 200,000 raised for state purposes, and the cost of maintaining some of the county governments, espe daily the new counties, was increased, ijiit there can be no excuse given for on increase of $1,217.139 over 1910. an 1 increase of over 38 per cent. "Tiiis increase in the amount paid by tlie different counties in not as will be readily seen, due to the enforcement of the cash value system, and the blame therefore cannot be leglmately placed 0 ON SAVINGS COMPOUNDED TWICE 0 A YEAR. UNDER STATE SUPERVISION. Our Usefulness HAVE A OF BANK IK TO LOAN MONEY FOB THE DEVELOP MENT OF ENTERPRISES IN BLACKFOOT AND VICINITY. OUR RESOURCES ENABLE US TO EXTEND EVERY ACCOMMODATION TO PATRONS CONSISTENT WITH CONSERVA CHECKI^H^AUCOUNTS ARE INVITED IN ANY AMOUNT AND 4 PER CENT INTEREST IS PAID ON SAVINGS AND CERTIFICATES OF DE POSIT. D. W. STANDROD & CO. BANKERS BLACKFOOT IDAHO U. S. DEPOSITORY For POSTAL SAVING FUND upon the shoulders of myself or any|ased other state officer, but must rest) whe al it belongs, on the county and city au- 1 thorities. This must have been evident at all times to the newspapers and indr viduals who have given the subject any; thought, and leads us to believe that those who have persistently charged the increase in amounts paid as taxes to the enforcement of the law, were, in so doing, either woefully ignorant of the subject discussed or were inten tionally trying to deceive the people. I do not refer of course in this connec tion to the dismal croakings of those whose taxes have the past year been greatly increased for the sole reason that during the years preceeding they had been of the favored few whose property was assessed at lower) figures than that of their neighbors and thus imposed their own tax burdens on the less fortunate in the community who were thereby compelled to pay an ex cessive amount. The bowlings of this class should sound as sweet music in the ears of all right-minded citizens. Other Bills Presented "I present to you herewith not only the main revenue law proposed' but sev eral proposed constitutional amend ments and a number cf other bills on revenue matters prepared by the com mission. These are all matters requir ing your earnest consideration. I do not wish it understood that in present ing these bills I am advocating their passage without change, as they are handed to you perfect in form but with the expectation you will make such necessary changes advisable. The iud pendent bills especially those in regard to fixing levies and similar matters are mere suggestions. Some of them in my judgment require radical changes, .... especially so in the matter of municipal limitation of indebetedness, as a dis tinction should be made in liabilities incurred for ordinary expenses and these where the amount to be expend ed is for public utilities to be owned by the corporaticn. "It is a mooted question whether a constitutional amendment should not be presented to the people making pos sible by future legislation the ena ment of statutes permitting the taxa tion from railways and similar corpo rations to be devoted to state pur poses, with provision for a division of the surplus among the counties. The consideration of this and other matters of equal consideration can, in my judg ment, be properly postponed to some succeeding legislation assembly. Necessary for Prompt Action "The main revenue law' should be acted upon promptly and the other matters involved can be considered later. Under the system that was permitted to grow up through years of violation of the law by which each as sessor sought to keep as low as pos sible the valuation of the taxable prop erty of his county, the levy in tlie mu nicipal subdivisions of some counties r< ached the abnormal figures of 7 and S per cent, and at such appalling fig ures eastern financiers could not l:e e: • pecter to make investments, especially in view of the fact that the law plainly ]^ demanded full cash valuation. To financiers such levies spoke confisca tion. And practically all the levies in tlie various counties looked exceedingly large to new comers from the older states, and there was no more difficult development of the state than explain ! ing these high levies with the lew va' ! ution and the substantial prices asked i for property. In many cases this or bination cf causes has proven insur j mountable, i "The entire system was an invitation task confronting those interested in the | to bankruptcy and even with these high levies sufficient funds were not I raised for the conduct of the business : of some of the counties, or else the ; commissioners have been grossly ex ; travagaut in Tixing the sums to be ex ; pended for the current year, ; "This same condition once confrent ed our neighboring states of Washing : ton and Oregon and sa acute became the undervaluation competition in Oro ; gon that the taxable property as re turned by the assessors actually decre-i at one period as compared with previous years. Both of these states have created tax commissions, with( the result that the valuations have been increased, the levies reduced and more uniform and equitable assessments have been made. • The state of Ohio, by means of a tax commission and limiting the max imum levies, has also remedied evils similar to those developing Idaho. "The state of Idaho should profit by the experience of the older common wealths, and in this era of universal education and publia discussion and the great activities cf the printing press, with rapid communication there should be no need of investigation ex pending over a long period, as data affecting every branch of the question is at ycur command, and this legisla tive assembly should take it upon it self to enact legislation of a permanent character and place Idaho in line with her sister states of the republic. Scores Those Who Differ "I do not think it out of place to call jour attention to the duty of, dismis sing from your consideration all ques tions of mere partisan advantage and to state the people are in no mood for petty partisanship. Tlie people ex pect alike from your honorable bodies and from myself at this particular time the best service of which we are cap able without regard to what the ef fect may be on persons or parties. They have the right to expect each and every of us to rise to the full measure of patriotic citizenship and do our whole duty as God gives us the light to see that duty. "The unfounded abuse of the ignor ant who cannot comprehend, and the vicious who do not desire the enforce „ , ... ment of law; the untruthful utterances and biased statements of partisan newspapers, so intent on party advant age as to be willing to sacrifice the best interests of the state if by so doing they might possibly injure a political opponent; the deceptive ut terances of small fray politicians, prompted by self interest, to fall in line with supposed public sentiment and willing to array the people of the commonwealth) against each other if thereby they could receive the support of the class most numerous in its vot ing power, should alike be disregarded by the high-minded officers entrusted with important duties whose strict per formance will alone satisfy the law and iusure the public weal. "I can conceive of uo legislative as sembly that could be better prepared than are you to enact revenue laws that will be just and equitable and that will be in accordance with the progres sive spirit of the age. Each and every of you have had the benefit of the ex perience of a full legislative session, many of you have served in a legis lative capacity for several terms, you will be aided in your deliberations by the reports and bills prepared by a commission composed of two cf the leading lawyers of the state and I have l )Ur P ose ly kept the matter for your con s ' rat *°n limited to the one vital sub ]^ ec ^ 80 your attention can he siven edks "I am fully aware that agencies are ai work urging delay, and seeking to make this legislative assembly doubt its own wisdom and patriotism, but I most sincerely believe that you will not give heed to those who plainly show they have ulterior objects in view and have resorted to the threadbare tactics of the lobbyist, who, being unable to ad vance his own cause by legislative ar gument seeks to hinder progress by proposing indefinite and remote rem "rhe time Ur action is now-, and the people of Idaho look to this special ses sion of the legislature for the enact ment of remedial legislation, and 1 have implicit confidence you will ap proach the subject in the same spirit in which it is presented, absolutely free from partisanship and with the sole aad single purpose of serving the peo-< pie of Idaho faithfully and well. "Respectfully submitted. "JAMES H. HAWLEY, "Governor." I