ASSESSMENT FOR TAXATION.
The consideration of the bill [H. R. 204] for assessment and collection of taxes was resumed, commencing at Section 113.
Mr. VIEHE moved to amend the bill by adding a section preceding the last section of the bill, as follows:
"Notwithstanding the provisions of any other laws of this State during the present year, the Assessors shall have all the authority and perform all the duties on and after the 15th of April, and before the 15th of June, which, without the provisions of this section, he would have or be required to discharge on and after the 1st day of April, and before the 1st day of June. All statements required to be deferred to him, or to the Assessor, before the 1st day of June may, during the present year, be delivered before the 15th day of June. The Board of Equalization in each County, in the present year, shall meet on the 16th day of June instead of the first Monday of June, and notice thereof shall be given as required in this act, and immediately on the adjournment of the Board of equalization the Board of Equalization shall meet, and at such meeting, or at any special session held in said month of June, shall determine the amount of tax to be charged on each poll and on each $100 worth of property for County expenditures, and do all acts in reference to taxation which it might do at the regular June session; and all officers not authorized to do any acts, or or required to discharge any duty in regard to the levying of taxes at the June session of the Board of Commissioners may do the same act and shall discharge the same duty at such meeting or session of the Commissioners herein provided for."
On motion by Mr. GRAHAM it was referred to a Special Committee of three, which the Chair made to consist of Messrs. Graham, Viehe and McCartney.
Mr. VIEHE proposed a substitute for Section 114 of the tax bill, providing that all tangible property of Building, Loan, Fund and Savings Associations shall be listed, assessed and taxed as the like proprty in other cases. The Secretary of any such Association shall, between the 1st day of April and the 1st day of June in each year, furnish to the Assessor a statement under oath, with reference to the 1st day of April of the current year, showing: (1) The amount of money on hand or on deposit. (2) The amount and value of debts due the Association. (3) The amount due from the Association, if any. The Assessor shall then assess the fair cash value of the intangible property of the Association. Should any Association fail to furnish the statement, the Assessor shall make the assessment from any information he deems reliable. The taxes shall be assessed against the Association and be paid and collected as in other cases, and any Director who shall consent to any loan of its funds or to making any other disposition thereof, when the taxes then assessed shall remain unpaid, shall be personally liable for the payment thereof, and the shareholders shall not be taxed.
Mr. KRAMER moved to strike out Section 114. It would levy a double tax upon such Association. They never have any money on hand, at least not more than $200 or $300. The members are taxed on their personal and real property, and for the amount they pay in. This feature is covered sufficiently by other features in the bill. The shares in such Associations must be given in under other sections of this bill. When enough accumulates in the Association in sufficient page: 27[View Page 27] amount it is loaned out to members. The capital stock ought not to be taxed like banks which have capital stock on hand.
Mr. VIEHE spoke in favor of his substitute for Section 116. The section as it is now is neither just nor practicable. It makes no provision for any reduction. These Associations are sometimes compelled to take property to save debts, then it would be easier to collect the tax from the corporation than from the individual members. These corporations divide no profits--their operation is the reverse from banks--this section contemplates the tax shall be paid from dividents or profits, which is impracticable.
Mr. COMSTOCK--In order to make it consistent with other portions the section should remain in the bill.
Mr. HENRY favored the substitute amendment, which makes the collection of taxes much more simple.
Mr. KRAMER opposed the substitute, because it contemplates the assessment of mortgages due, which would be a listing of the same property of poor men twice. These substitutions should be fostered and not crushed by unjust taxation, as they are a great benefit to persons of small means, furnishing a plan under which they can make savings of little sums at a time, which eventually enables them to possess homes.
Mr. WILSON regarded the substitute as proposing a good feature. If this class of corporations could be constitutionally exempt from taxation it ought to be done.
Mr. HENRY--Though looking fair on its face the substitute would really work an injustice, as he proceeded to show. It is not the poor man that pays in the money, but the poor man that borrows from these institutions.
The substitute was agreed to.
Mr. SHAFFER read a motion that the amendments proposed by the Senate Committee to the bill under consideration be concurred in; that the amendments made thereto by the Senate be ordered engrossed and that the bill be placed on the files for the third reading.
Mr. CHAPMAN and other Senators (in their seats): "We must have the yeas and nays on that motion." "Yeas and nays."
Mr. SHAFFER saw no necessity for spending any more time on this bill. The Committee recommendations are about all that will do any good or tend to improve the bill one particle more than if we go on and read the bill section by section. He believed it would be an advantage to the Senate--to the Senate and to the people--to cut short this bill in this way. He hoped that this motion would carry and that the bill will be now ordered engrossed for the third reading.
Mr. CHAPMAN--'Yeas and nays."
The LIEUTENANT GOVERNOR--Of course Senators understand that if the yeas and nays are called we will have to stop right here. Unanimous consent was given to read this bill by sections, and to change that order it will take a two-thirds vote.
Mr. SHAFFER--I will withdraw my motion if requires a two-thirds vote.
On motion by Mr. VIEHE, it was ordered that the further consideration of this tax bill be postponed from the adjournment of noon to'day till Tuesday afternoon.
Mr. CHAPMAN made an ineffectual motion to increase the per diem of Township Assessors from $2 to $2.50.
Mr. KRAMER moved to amend Section 115 by making the election of Assessors for a term of two years, and at the spring instead of the fall elections, when there is less party feeling. As the compensation fixed will not tend to get the best men, in case a poor man is selected two years is long enough, and too long to serve. At the spring election voters will not pay as much attention to politics as at the general election.
The amendment was rejected.
Mr. SAYRE moved to strike all after the word "thereto" in the following section:
Section 126. In making out his list, the Assessor shall place opposite to each tract of land or lot listed the value without improvements, and also in another column opposite the value of the improvements erected thereon or affixed thereto, and opposite to each city, town, or village, lot, or part of a lot, the value, without improvements, and the value of improvements erected thereon or affixed thereto.
The motion was agreed to.
On motion of Mr. WILSON, Section 125, which prescribes the rules to govern the Assessor in ascertaining or deterining the quantity of land in the several tracts in his County; and Section 127, in relation to the return Assesors shall make to County Auditors, were both referred to a select Committee consisting of Messrs. Viehe, Chapman and Menzies.
Messrs Kramer and Smith offered amendments which were referred to the same Committee without reading.
The Committee amendment to Section 138 being read--
Mr. BELL doubted the propriety of adopting this amendment. If adopted, the Board of Equalization will be constituted without the Assessors, and there is great propriety in having Township Assessors members of this Board. They know why a certain valuation is placed on property. The Board does not sit long anyhow.
Mr. MENZIES said the Committee had restored the law as it is in Section 277 of the present statute. The Committee's view was that to have a Board of Equalization, with every Township Assessor a member of it, would make it too cumbersome. It would be something in the nature of a Convention instead of a Board of Equalization. They they are, to a certain extent, an adverse party to the land-holder. They put a valuation on his land, and they have a private opinion, to say the least, of the value of the land. The land-holder appeals from the judgment of the Assessor to the Board of Equalization, and ought this interested party to be a member of the Board and have a vote to sustain his own judgment in case of such appeal?
Mr. COMSTOCK--The Assessor may be called in to consult with the Board in cases of dispute.
Mr. BELL--This is a matter of some considerable importance. I don't want to call the yeas and nays upon it. It had better be passed over for the present.
Mr. URMSTON--I will demand the yeas and nays.
Mr. CHAPMAN--I move to adjourn till 2 o'clock.
The motion was agreed to.
