The Somerset herald. [volume] (Somerset, Pa.) 1870-1936, 1890-12-10


laws Of Pennsylvania under concurrent
resolutions ofthe General Assembly, ap-
proved Nay ., 1890. met this afternoon
in parIor C Of the Lafayette hotel, Audit
or General MeCamant ia The chair. There
were also present Col John A. Wright
and Giles D. Pierce, Of Erie Prof Boil
les, ". Martin, leonard Rhous, Austin
L Taggar, aud Samuel NJ Yherry. The
commission has been sitting at various
places in the State since is appointment
and has heard the views Of a large num-
Der Of experts on taxation, whose testi-
nony viii Dc presented % the Legisl4-
ture, along with the official report Of the
commissIOn-
The business Of this meeting, as stated
by the Chairman, WAS the hearing Of the
report Of the Commission previous to its
presentation TO the legislature, aud a.so
to hear the reports Of the minority which
disssnted from the bill drafted by Mr.
Pierce. The Secretary read the gen
eral report Of the Commission. 70 which
all the members attached their signature
xhen Giles d. Pierce laid before the
Commission a printed copy Of the major
ity report. which Is signed BY Messrs.
Pierce, Martin, Wherry, Tagzart and
Rhone.
This report is addressed 10 tbe Senate
and House Of Representatives Of the
Commonwealth Of PennsyIvanis, and
contains a complete explanation Of the
actto be submitted to the Legislature BY
the Commission, and in its opening state
ment SAYS
We have confined our efforts to the
revision of our local tax laws, without
disturbing our present system Of state
revenues, for prudential reasons. stated
IN the general report OF the Commission.
The gross annual earnings or incomes
from trades, professions, occupations or
investments OF money or capital. not in
excess Of $500 for each natural person,
shall constitute Class 5, this constituting
. section in the classification Of property
for taxation.
This section could subject incomes to
the same rate of taxation as property.
The more advanced students Of the sub
Jet oflaxation believe that ths taxation
Of incomes viii De toe only source Of
public revenue in the future. However,
this We believe, that our present taxing
machinery is not adapted to the thor
system, nor do We believe that public
sentiment is now ready orsuch a sweep
ing reform We think it more prudent
TO make il auxiliary to general proper
ty tax until the people become familiar
with Il.
Experience has shown that it IS we'll
nigh As difficult 70 makea perfect equali-
zation Of values on real estate as It IS 70
secure a fall aad fair return Of personal
property. In this connection We respect
fully submit this proposition If the
objections TO a general property tax
@AC Nc-t -aAEuf hAACA All laws L1AlAk
personal property should be repealed
if these objections are not well taken,
then all personal property should be tax
ed.
All lunatic asylums, houses Of refuge,
reform schools, literary, scientific, benev-
olent and charitable institutions, togsth-
er with the surrounding land aud build
ings used for, and necessary for such
purposes, not exceeding i've acres % any
one Of such Institutions, aud als0 the
furniture, books. apparatus picture neces-
sary FOR and used therein. providing such
institutions ara supported wholly or IN
part by State or municipal appropris-
tons or private contributions, snd which
are maintained primarily for public
charity or benefit. AMI from which the
corporators, trustees, directors, managers,
clerks and other assistants shall receive
No profit or remuneration except a salary
an which salary. either Of one officer,
or Of every officer or einpIoye in the ag-
grsS4te, shall not be 50 great as to dimin-
ish or sabvert the purpose for which
such institution was founded by the alb
sorption Of its revenues for private gain,
should oe exempt from taxation.
Mr.. Pierce argued that the following
sentence in the repors be made in some
way even more strict than as stated
Whenever the Board Of Public Chari-
ties shall suggest, or an examination OF
It's accounts shall show, that it Is subvert-
ing its public object TO private gain, the
property Of sueh institution shall no
longer be exempt from the taxation in
posed upon the ike classes Of property
bv this act unless otherwise deereed BY
the courts
lie urged the necessity Of preventing
the absorption By private individuals Of
the grants Of the State, and the endox-
ments By which the institutions we're
supported. The report closes by saying
No act could be framed that would ex-
actIy meet the views Of all who want our
tax laws revised The majority Of the
Tax Commission have met each other IN
a spirit OF concession. and the bal here
presented is the result OF eompromnse-
We present il to the Legislature, not as
perfece measure, but a. the best result
obtzinzble from conference Of various.
and il sone respects, conflicting interests
Of opinions
At the conclusion Of ne reading, Mr.
Pierre arose and stated that be had some
corrections which be wished 70 add 70
the report. Nr. Rhone also said that he
had several changes to suggest. At The
suggestion Of the Chairman the corrse-
tions were laid over until future meet
ing, both gentlemen promising 70 draw
Up their suggestion in writing
Auditor General NeCanant. Colonel
Wright and Professor Bodies each pre-
sented a report, which, while differing
in son1e points from each other. were all
totally opp1sed to the act IN it, present
form. Mr. NcCamont's report especially
opposed the income tax problem, and
citel numerous authorities 10 show It's
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