Springfield daily republic. [volume] (Springfield, O. [Ohio]) 1887-1888, 1888-02-16
PRINCIPLES OF rAXATION.

We have received from our esteemed
friend. Nr. Richard T. Ely, associate pro
fessor Of Political Economy in the Johns
Hopkins university at Baltimore, and MEM
Der Of the Tax Commission Of the State Of
Maryland. q copy Of supplementary re.
port on Taxation In Maryland made 70 the
State legislature by him. entitled ''Taxa-
tion in American States and Cities." in
which We find that the general problem Of
taxation is very elaborstely. intelligsntly
and ably treated. The author visited Ohio
to make . study Of cur system Of taxstton
and was put In possession OF some very
useful land. to Ohio people. not very pleas-
anti information, BY Governor Foraker,
and the late auditor. Hon. Emil Kiesewet-
ter. Prof. Ely says that The Ohio sys-
TEN il the Maryland idea perfected, though
perfected seems the wrong wsrd to use,
for il II charac-
teristic Of this system that the moro you
perfect it the worse you make It." After
describing our system Of taxation, the pro-
fessor repeats the suggestion Of Governor
Folker, that ''the assessment Of property
once in ten yeaEs is not often enough
and leads to injustice among citi-
,ens." The professor also quotes from the
governor, ~ follows: personal property
is valued all the way from full value down
to nothing: in fact the Great majority Of
the personal property Of the state is not re-
turned"
A lawyer Of standing In Columbus told
Professor Ely that whenever he Eoes 70 the
tax Office to paw taxes. ''he feels capable Of
committing robbery. arson and murder, BE-
cause he is obliged to pay taxes on the full
value of estates of two, three and four
thousand dollars belonging 10 little orphan
children, whereas be sees wealthy clients
paying on ten or fifteen per cent Of what
he knows they are worth"
Professor Ely also visited Georgia and
discovered similar state OF things. A Sa-
vannah gentleman told him that millions of
dollars escaped taxation: that large proper
ty-owners perjured themselves daily. The
professor also visited . number Of other
states. with like results.
The professor. who Ia an expert In polit-
ic,l economy. lays down the principles on
which systems Of taxation should be
based:
L. We should endeaver to find taxes that
cannot be dodged, as our personal property
tax is. We want taxes that have stood the
test Of experience, such a are sustained by
the obvious prisciples OF common sense.
aud such as bear upon all In such manner
ss to require, as nearly as may be, equal
sacrifice from all. Taxation should be Ger
tain In its amount, in the time of payment
and in the manner Of payment. As little
Is possible should be left to the discretion
Of assessors or collectors.
ii. Convenience Of Taxpayers Is . mat
ter Of cardinal importance. the burdens of
taxation being thus really lightened.
Ill. Taxation should take ont and keep
out of the pockets OF the people ss little as
possible over and above that which goes
into the treasury.
". As few things as possible should be
taxed. and in the selection Of objects for
taxation great care should be taken 70 re-
duce interference with business and pre-
fessional pursuits to Q minimum.
The Professor puts real estate a the
basis OF all systems Of taxation. and ex-
presses his preference for the levying Of an
income tax. by states, instead Of the usual
tax upon upon personal property. which Is
90 easily and almost universally evaded.