Jasper County Democrat, Volume 7, Number 30, Rensselaer, Jasper County, 29 October 1904 — SIGNIFICANT [ARTICLE]

SIGNIFICANT

Enormous Reductions In Railroad Assessments by the Republican Board of State Tax Commissioners. It was shown last week that the Republican board of tax commissioners, while having seemingly increased the railroad assessments for 1903 over the valuation for 1902, had really reduced the assessments when the increase for the year in main, second main, side track and rolling stock were considered. This was not an accident but was a part of the aettled policy of the board which has uniformly reduced the corporate assessments and as uniformly increased the assessments on other property. Mr. Fairbanks denounced the new tax law as “odious” and his party declared in, favor of its revision. And since the Republicans came into power in 1895 they have been Juggling with the law and following a settled policy of holding the assessments down to the minimum. New lines have been built, more second main and sitfe track laid and the rolling stock has been greatly increased, but the assessments have been kept down by taking no account of the increasing mileage. The average man looks at the totals, if he looks at all, and sees that the assessments have been increased slightly since the Republicans came into power in the state. He does not compare period with period or inquire into conditions in order to learn whether the increase is actual or feigned. Here is where the Republicans have hoodwinked him. The records, of course, must show increases in mileage as well as in assessments, hut the Republicans have pointed to the one and ignored the other, and have thus made a plausible showing in their administration of the tax board. As a matter of fact, however, they have reduced the railroad assessments more than $16,000,000 since 1894. This reduction has not occurred by taking so many dollars from the totals of the individual roads, for this would show on its face that a reduction had been made. A more specious policy has been pursued. A little has been added from time to time to keep up a show of fairness and as an offset to the increase in assessments on other classes of property, but miles upon miles of railroad property have been permitted to escape assessment entirely or, if assessed, a corresponding reduction on the whole was made that the total might not be largely increased. There is not a farmer in Indiana who is not assessed more for a large quantity of wneat in his bins than he was the year before on a small quantity. If he builds a barn or adds a horse or cow during the year the increase is assessed and he pays taxes upon it. This ought to be true of all when it is true of one, but it has not been the rule with the Republican board of tax commissioners when making railroad assessments. Between 1894 and 1903 the railroads built 682.02 miles of main track, and if the average assessment had been maintained in assessing this added mileage, the total increase in the assessment would have been $13,129,567.02. During the same period the railroads added 359.57 miles of second main track, which should have been assessed at $10,884 per mile, and had this been done it would have increased the total $3,913,557.88. The same railroads added 1,117.89 miles of side-track between 1894 and 1903. The average assessment of side-track is $3,622 per mile, and had this increase been made and the ratio of asessment maintained, the total of the railroad assessment would have been Increased $4,012,777.58. And if the increase in rolling stock had been similarly considered, another $2,334,150 would have been added, or a total for main, second main, sidetrack and rolling stock of $23,390,054.48. The total railroad assessment for 1903, instead of being $164,835,091 as fixed by the board, shrould have been increased to $188,225,145. The following figures show how the board has managed to help the railroads in keeping down their taxes: Total railroad assessment, 1894 $157,743,026 Total railroad assessment, 1908 164,835,091 Total increase in 9 years.. 7,092,065 Increase in miles of main track since 1894 682.02 Second main track 359.57 Sidetrack 1,107.89 Rolling stock 910.81 Assessment valne of 5ame....523,390,054 The foregoing shows conclusively that the state board of tax commissioners have favored the railroads to the extent of the difference between the actual increase of $7,092,065, made by the board in nine years, and the increase of $23,390,054 which is demanded by the additional mileage of the roads. While assessments upon other classes of property are being Increased. railroad assessments are being reduced and they are today paying taxes on a valuation which is $16,297,989 lower than it should be. And just to the extent that the railroads escape their just share of taxation, to that extent the burden falls upon the people. The Republican tax board is certainly trying to make the law “odious."