NEED OF A STATE TAX COMMISSION IN COLORADO 107 



again in 1908 as the valuation of the state increased under the effec- 

 tive administration of the new law. 



The great value of limiting the tax levy is of course the guaranty 

 to the taxpayer that he will be protected under the increased val- 

 uation demanded by the new legislation. When the taxpayer is 

 thus assured of protection from the increased valuation, he will the 

 more readily co-operate in the efiforts to secure the assessment of 

 property at its true cash value. 



