Excerpt from Business Assessments as a Substitute for Personal Property

This was a change radical in its nature and final in its re sult. For instance, a retail merchant is seamed for the premises occupied by him in his business at, say, $8000. Llis business assessment (where the population is over is 25 per cent. Of the said assessed value, or $2000. Llis personal taxes, therefore, are levied on this $2000; he can, if he wishes, ascertain this himself by referring to the assess ment roll, should be purpose occupying some store, and thus place himself in a position to know the taxes chargeable against his business, subject, of course, to any future increase in realty. Lie. Is not concerned at the approach of the assessor. He is not called upon to submit a statement of his assets and liabilities, nor is he asked any question whatever regarding the particulars of his business. The assessor simply enters his name in the roll and rates him as a retailer, after which his business assessment becomes automatically fixed. The same method applies to the distiller, the brewer. The wholesaler, the manufacturer, the departmental store, the coal and wood dealer, the lithographer, the printer or publisher, in fact all engaged in business pursuits, their ratings varying from 150 per cent. To 25 per cent. Of the assessed value of the real pmperty occupied or used for such business, and no one engaged in business shall pay taxes on a less amount than $100. This business assessment is favorable, inasmuch as it is easy of application, and the delving by the assessor into the affairs of every one doing business is entirely avoided. It is, however, not claimed that the new system is equitable from a basis of wealth in fact, it cannot be, for the reason that a percentage of the assessed value of the land is taken as the business assessment in lieu of the value of pemonal property. Dirge-capital is employed in small premises, andvine verso. But it has this an'cot, that no one escapes._ahd all contribute more or it to the burden of taxation. If a oom parison is made with the former assemment of personalty. There will be found less inequalities than will be. Shown under the old methods. No one ever contended that personal prop erty was or could be successfully assessed: much of it could not be seen. Debts due on account of personalty Were to be deducted. And the statement is ventured that not one tenth of the personal property liable to assessment was assemul. The assimsor could not cope with the artifices employed and besides, as has already been stated, very imperfect. Machinery was provided under the Act to assist him in the discharge of his duties.

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