«THE FARMER IS OF MOBE CONSEQUENCE THAN .THE FARM, AND SHOULD BE FIBST IMPBOVED." library

Doubtless the Braiidon bill, introduced in the last Missouri legislature, and quoted from in the letter from its author which was published in the last issue of the VISITOR, has attracted considerable attention from readers. Its two notable features appear to be the sworn list of taxable property and the provision relative to stamping notes and bonds. The first named feature differs but little from the provisions of the Michigan tax law of 1893 except in making it the duty of the assessor to require each person "required to list property to make a statement of his taxable property, under oath. The Michigan law requires the assessor to procure sworn statements from bankers and brokers (except banks whose capital is represented by shares of stock), pawnbrokers, companies and corporations, and owners of vessel property. There is abundant reason for believing that this requirement of the law is largely ignored by assessors, but we have no means of determining definitely to what extent it is obeyed or how largely it is disregarded. As to others than those above enumerated. the language of the law is as follows: "He (the assessor) may require every person of full age and sound mind, who the supervisor or assessor believes has property which is not exempt from taxation, to make and subscribe to a true and correct written statement under oath (Sec. IS) of aTl the taxable property of such person, firm, or corporation, whether owned by him or it, or held for the use of another." I t is expressly made the duty of every assessor "to ascertain the taxable property of his assessing district, and the persons to whom it is assessed, and their residences." While the Michigan law in this regard is not mandatory, its spirit and intent is unmistakable. In a note under the above quoted section of the law I have said in the "Assessor's Manual:" "While the demand for a sworn statement is left to the discretion of the assessor in all cases where a specific statement is not required (by the provisions of section 19), there are innumerable reasons why he should demand it in all cases where he cannot readily determine the character, extent and value of the possessions of any person within his jurisdiction." Blanks are prepared by the auditor general, and county treasurers are supplied therewith in sufficient quantity to furnish every assessor with a copy for each taxpayer. In most cases, if used at all, they serve only as a convenient form for the assessor to use in determining in a perfunctory manner the total of real and personal property upon which he makes his assessment.