These frailties of human nature the states have weakly connived at by the provisions they have made for equalization of assessments. It is the old story of reform via complication and, as one county attorney in New York has testified, “equalization in this state is an abomination, a joke, a cover for deals and trades, a means of purchase and sale, in its results most unfair and unjust, based on the assumption of accomplished perjury, in itself a chief cause of the perjury.” A Missouri authority corroborates by remarking: “The county board of equalization ... does little to improve the situation as it is affected by the same conditions which influence the acts of the assessor. Much the same is true of the state board of equalization which consists of the Governor, Secretary of State, State Auditor, State Treasurer and Attorney-General. This board has authority to equalize assessments among the counties, but not among different persons or property within the county. The officials who make up this board have neither the time, information nor powers to adequately correct the evils. _Political considerations also affect the solution of the problems._” But the way to a sincere and logical system is not easy. Popular sentiment seems to favor the _status quo_. For the first time in the history of this country, Governor Cox of Ohio in 1913 persuaded the legislature to establish a unified plan of organization for local assessment. Inasmuch as taxation is the prerogative of the state government, he proposed a system of tax assessment which would have made this idea an actual as well as a legal fact. The law would have abolished the locally elected assessor in the counties. Full control would have been placed in the hands of the state government, since the Governor would appoint the local officials. There would probably, in the nature of things, have been an end to log-rolling and to competition between the counties to “beat” the state. The law was passed, but it was so unpopular that Governor Cox’s opponent in the succeeding election used it for political capital. One of the earliest and proudest achievements of his administration was the repeal of this law. And so our old friend the “average citizen” finds it often acceptable to have a county government that is not built in strict conformance with logic. It is a complicated mechanism to be sure, but what matter, if he can employ a chauffeur to run it? To meet just such specific demands as this the professional politician and his illogical system have arisen and continue to exist. CHAPTER XII STATE MEDDLING Now the other side of the story.