New-York tribune., 1875-03-06
TAYATION IN NASSACH USETTS.

REPORT OF TJIE STATE COMMISSION on THE SYSTEM
or TAXATION SUGGESTED CHANGES IN THE
LAWS.
A Commission was appointed by the Gov
ernor OF Massachusetts, IN July last examine the
laws in regard taxation, and to suggest amendments
If they were found upjGs: or defective. The Conn
missioners, Prof julius H. 2cclye Of Amherst College,
James NJ. Barker of Pttsied, and A. G HIS of Boston.
completed their work seveGa! weeks ago, aud 1t has
since printed, making stout volume OF between
500 and coo pages
The report begins with statement OF the inquiries
made and the examination records necessary to form
judgment about the result Of the present system Of
taxation. The Commissioners state that result
OF this examination they would recommend that law
DO passed forb1ding any municipality from inourrng
debt beyond certain fixed per cent OF the assessed
valuo OF its taxable property az that time. They also
recommended that municipalities be required to pro-
vide that DEBT created without special legislative
sanction taxation be imposed for the formation
OF sinking fund sufficient meet the principal OF the
debt when due
There WAS much Dissatisfaction expressed by
property regarding the poll Tnoy declared
that persons who only able pay poll tax voted
away the money received in alton from persons
ing property. How many loans OF municipal credit"
had been voted to railroads (which would have been
withheld had who favored chem known that
their taxes would thereby be increased" Two reme-
dies for the evil had been suggested. One was to rate
the poll tax at certain valuation in making up the
assessment rendering man who taxable for his
poll only liable to be taxed for fixed the tax to
vary with the rate. The other plan mado the minimum
poll tax 81 per head with increase OF % per cent
whencvera town exceeded per cent Of is valuation.
The adoption OF either Of the proposed plans would tend
Incidentally to The equalization OF valuations through
out the State, ny making chem closely approach
the legal standard.
1t was by no means clear that the Legislature had
right to exempt personal property from taxation. 1t
was grave question ii the State OfNowYork exempted
persona! properly from TEX ION Whcther MlsSdchu-
setts woul also be cOmpeei 10 do for the sake
OF its business interests ILe onIency 0i taxing ony
real estate would d. 10 ras, teAs ana mus she cost
OF living all, while tho wealthy landowner would
comparatively free from the tax wIcn be would shift
upon his poor day-ldboring tenant" One thlng WaS
common 10 all plans propose-that they Disseminated
against the occupcr5 OF BUILDINGS The taxes could be
raised from the lower classes OF tno people II hey "oud
bear the burden. Another scheme was To TAX tangDe
things only exemptlng bonds. notes, mortgages, e:c.
Tnis plan was less Objectionable tnan hat previously
spoken Of because real estate woIt be held for asess
IRON direct taxation They the opinion that If
the Legsilure had the power under the Constitution 20
exempt personal property from taxation II would
not be expedlent for sush an exemption to be made.
The income tax had always had place IN the state
system OF taxation and tue object Of the tax had been
generally eyaded. either through Ignorance or design
They would recommend, however, that II Do not re-
pcalel, taxing many persons who would otherwise
escape; ana also wodld recommend hat the amount e1
empied be reduced from $4,000 To $1,000 In regard TO
the discount for prompt payment OF lakes the ConS
sOneTs believed that the system was open u very
grave abuse which WAS wholly unnecessary and put an
Increased directly upon the psu5 or the poor aud
embarrassed while 10 the eXtentlt relieved etOre
handed aud the rch 4ney would therefore recommend
that thus branch OF the law be repealed and suggested
the expedency OF collecting delinquent taxes by suit,
method found very efficient. The Commissioners re-
commented that the force OF Tax Commissioners be re-
organized The Commissioners believed that there
was no good for changing tho. present
llw regarding tho taxation OF mortgages:
nor the tax capital employed out
side OF the Skate. The Commissioners recommended,
however, that merchandise aud stock in trade be
sessed at valuation based the average amount held
during year preceding the date OF assessment and
that all such goods liable to assessment be uniformly
taxed whether the property OF the seller consigned
10 him by others for the purpose OF sale. The Comns
sOners also recommended that each assessabe person be
deemed to domiced the lst day OF May or each
year in that city town within the Commonwealth
in which ho has resided the greater part OF the II
months preceding with the ordinary members OF his
household" No changes were recommended IN regard
to taxation OF bank and corporation shares nor IN
regard to the exemption o literary aud charitable ln-
stitutioDs from taxation