The Indiana State sentinel. [volume] (Indianapolis) 1868-1895, 1891-05-27
WEDNESDAY, MAY 27, 1891.
TWELVE PAGES.
Workings of the New Tax Law.

The Fort Wayne Journal says that the
appraisement Of property in the township
in which Fort Wayne is situated will be
increased under the new law from 90 to
70 per cent. "This may mean" adds the
Journal, "higher taxes for city and county
purposes and it may not. 1t should notin
any event, and the fate OF the democratic
party for years to come rests with our
township trustees, county commissioners
and our city council. Under a wise adj
ministration the levy for city and county
purposes should be so regulated that no
larger revenue be raised than is absolutely
necessary for good government" This Is
the right kind of talk and very timely.
Township trustees, county commissioners,
CITY councils, town boards and all officials
having anything to do with fixing the tax
levy, should, in every instance, reduce 1t
10 correspond with the increased appraise-
m ent. The requirement OF the law that
all property shall be assessed at its fair
cash value is in the interest of honesty,
Justice, equality among citizens, and good
government. 1t should be faithfully com
piled with, but it should not be made the
pretext for increasing local taxes and
swelling the revenues of cities, counties
and townships beyond their actual neces-
eities. On the contrary it should operate,
by bringing under contribution large
amount of property which has hitherto
been kept off the tax duplicates, by
hook or by crook, to reduce the taxes for
local purposes charged against property
which has been fairly assessed under the
old law. In most instances the reduction
in local taxes ought to more than balance
the increase in state taxes, which will
not be burdensome, and which is certain
70 be only temporary, and which was
rendered necessary by the extensions
which have been made OF recent years in
our benevolent, refOrmatory and penal
systems. The newspapers OF the state
should make every effort to impress upon
local officials the necessity of conforming
their tax levies 10 the new appraisement,
and the people in every county should ex-
ercise the utmost vigilance to the end
that a wise and just law shall not be made
pretext for piling unnecessary burdens
upon them. Faithfully administered. the
new law will prove a blessing to all the
honest people of Indiana. But there is
danger that local oficials-especially those
OF the republican persuasion-unlessc care
fully watched, will take advantage of it TO
increase taxes for local purposes, with the
double purpose of enlarging their own
field of operation in the handling of pub
lie money and in making political capitai
against the democrats. Against this
danger the people everywhere should be
on their guard.
While upon this subject we desire to
call attention to a strong point made in
favor of the new law by the New Castle
Democrat. We quote:
Property will be much more likely to
sell, if the owner wishes to dispose OF 1t,
when listed at a fair cash value under a
low rate OF taxation than If listed for half
its value at high rate of taxation. Who
would care to purchase a farm at $50 per
ncre when the assessed value OF the farm
fs only so per acre and the tax rate q
high one? Yet things have been in Just
this condition in Indiana for years. 1t is
impossible to get the idea out of the heads
of the people, especially of strangers III
this state, that the assessed value and sell
ing price of land should be tolerably close
together. Henry county, and others
among the better counties of the state,
have been bearing more than their share
OF the state taxes, for the reason that land
within their limits has been listed at
prices more nearly corresponding to real
values than land in other counties. In
some parts of Indiana the selling price Of
land has averaged four times the price at
which it has been listed for taxation. These
counties, therefore, have not been paying
their part of the state expenses, but the
tax law makes them bear their share of
the burden and will thus help the better
counties.
The fact is that the noisy opposition TO
the new tax law is inspired chiefly by
wealthy tax dodgers, whom the law hits
very hard, and by cheap politicians who
think a party advantage is TO be gained by
stirring up popular prejudice against the
law. 1t has been more lied about than
any other law that has been placed upon
the statute books of Indiana for many
years, not excepting the school book law
and the election law. Like these laws,
the tax law will fully vindicate itself in
due time. II was passed in the interest of
equity and good government 1t does not
reduce, but it increases, the taxes of cor
porations. 1t does not increase the bur-
dens OF small taxpayers, who have hereto.
fore borne more than their just proper
tion Of the cost of carrying on the state
government, but it diminishes them The
law is not perfect, but it is a vast improye-
msnt upon the old law, and when it has
been fully tried the people of Indiana
will be more than satisfied with it.