Biennial Report of the Minnesota Tax Commission to the Governor and Legislature of the State of Minnesota Volume N . 8

Biennial Report of the Minnesota Tax Commission to the Governor and Legislature of the State of Minnesota Volume N . 8

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1922 edition. Excerpt: ...under so-called home rule charters. In the final analyses, perhaps nothing measures the revenue needs of a city or village more accurately than population. It determines the area of a city or village to a considerable extent; it is the principal factor in the housing problem; in necessary sanitary regulations; in police and fire protection; in the lighting, grading, paving, and up-keep of streets; in necessary educational facilities, as well as in practically all other activities of civic governments. The revenue required to defray the costs of all these functions of local government can be predicated on population with a much greater degree of accuracy than on taxable values. That a liberal policy should be pursued in fixing per capita tax limitations will be generally admitted. At the same time, they should be sufficiently restrictive to prevent the imposing of unreasonable or unnecessary tax burdens on business or property. The development of the state and its industries will be best promoted by imposing such limitations as may be necessary to curb extravagance in public expenditures, and at the same time, elastic enough to meet every demand for the wholesome, wise and sound administration of progressive government. From an impartial and careful study of tax levies, we are forced to the conclusion that the present per capita tax limit law has failed to curb extravagant public expenditures in many of the mining districts of the state. Admitting the full force of the argument that because of climatic and industrial conditions, the municipalities of the Range districts require larger revenues than non-miningf districts; and admitting also that larger school levies are necessary because of the large foreign population to be found in more

Product details

  • Paperback
  • 189 x 246 x 6mm | 227g
  • Miami Fl, United States
  • English
  • black & white illustrations
  • 1236567838
  • 9781236567833