NEED OF A STATE TAX COMMISSION IN COLORADO 



103 



is possible under the present haphazard methods of local independence 

 in assessment. What is needed is a central power to adopt the 

 classification and compel its use by the local assessors. 



The usefulness of permanent state tax commissions has been 

 thoroughly established by their work in other states. A brief sum- 

 mary of the results obtained by state supervision of assessments of 

 property for taxation in Kansas, Michigan, West Virginia, Wash- 

 ington and Wisconsin is given below : 



Kansas 

 A state tax commission was organized in 1907. The increase in 

 the total valuation of the state, as result of the work of the commis- 

 sion, is as follows:^ 



After correcting inequaUties in various districts, the assessment 

 of 1908 bears the following relation to the assessment of 1907: 



Property 



Land 



Town lots 



All real estate 



Personal property 



Public-service corporations . 

 Railroad property 



Increase 



$213,591,148 of personal property which had never before been 

 assessed was added to the rolls in 1908.^ 



Michigan 

 The state board of tax commissioners was organized in 1899. 

 The commission's work begins to show in the assessment for 1900, and 

 by 1902 the results are very apparent .^ 



' First Biennial Report of Tax Commission of Kansas, 1908, p. 335; Second Report, igog, p. 77. 

 ' First Biennial Report of Tax Commission, 1908, p. 14. 



» Report of Slate Board of Tax Commissioners and State Board of Assessors, 1902, pp. 118, 128, 133, 136, 

 138. 



