The Helena independent. [volume] (Helena, Mont.) 1875-1943, 1891-11-08

cral the f1Cn anu bIo VNaN%dX3ETM 4%
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noble wer0 exempt at WSs&MM$31SGSTM>
the expense of the - Ex$E%XSNGSs.
poor peasant. 1t was
not until the time OF .s5M4SA W. A@AGs,
Adam Smith that tho @%SM&sMHaA M GssMANSeK&
true principles Of tax Ns8ES&kss*NM@WMs
alton were enunclat0d. W8#W@MWM.sSaS
Smith announced as NJ @~El
the fundamental prln-
ciple of all taxation ~
shat the subjects of every state ought to
contribute toward the support of the gov
eminent, as neatly as possible, in proper
ton to their respective abilities; that 10, III
proportion to the revenue which they re-
spectively enjoy under the protection of the
state. Since equality in the imposition of
the burden ia the very essence of the right
to tax, it follows that taxes shoull be 80
levied as to cause an equality of sacrifice.
This 10 an ideal condition that can proba-
bly, never be realized. Yet that it might be
undeniable." Mr. Collins contsnded that
the present system of taxation conformed
to these principles. The constitution pro-
vidsd that every possible class of prop
erty susceptible of private ownership
should be assessed and taxed,
provided further that q license tax might
be imposed on persons and corporations
doing business in the state. This latter
provision, he said. was thoroughly dis
cussed and WAS incorporated into the con-
stitution in order to allow a license tax
upon all corporations operating under
franchies and which in their nature are
m%onopolies. "And in this connection" he
added. sit is to be hoped that early legisla-
tion will DO had looking to the imposing of
= proper tax under this provision. But
licenses upon business in which there is
true competition and which deals with the
necessaries Of life are burdensome and in
- 800 4 ~ A. xrSnns~ln ~
equality of sacrifice. No n license is
excusable except as a regulating measure.
A fragrant violation of the principle OF
equality is found, too, in our special road
tax and poor tax, which are levied alike on
all persons, irrespective of their ability to
pay, and which, in the language of tho
state of Ohio, are Rrisvous and oppressive.
these laws at its first session. Th
crying evil of our whole tax law is the
equal assessment and non-aSsessment of
both real and personal property, but espec-
tally the latter. All taxes are supposed to
be levied on all classes Of property at a
perienoss of older states has been that there
is a motive for tho local assessor, as we'll as
the individual property owner, to place the
lowest possible valuation on the property,
be it real or personal, and the evil is only
partially cured by the boards of equsliza-
ton. Still moro serious ia the evil arising
from the fact that 4 large part of the taxa
bic property escapes taxation. It is usually
the case that a large part OF the rich mans
wealth consists of notes, stocks, bonds,
mortgages. non and credits, classes of
property which are 80 easily concealed that
it is simply impossible to get even a ap-
proximats valuation of them" Mr.. Col
Inns then pointed out some of the inequali-
ties ia the present assessment in this state.
Ten counties made no return of state,
county and other bonds, while the other
six returned $5, 800, 600. One county made
no return of iewelrv or plate. Six returned
firearms valued at $200,O00, while ten made
no return. One of the Oldest and largest
did not return a dollars worth of merchan-
disc, though the others averaged $780, 600
each. But one returned the net proceeds of
its mines, and this was not the greatest
mining county in the state either. The as
sessment on stock cattle varies from $11 to
$26 per head and on sheep from $1.6O to
$3.50. These and other instances were
pointed out by Mr.. Collins, who concludes
that the facts all &c to show that no system
of taxation where personality is an import
ant and leading class, can be equitable.
Another and mora serious difficulty" he
continued, 'is the custom SO general among
assessors of undertaking the property of
the wealthy class. Property actually worth
100000 will be assessed at a half or even a
third of its value. On the other hand the
man of small means pays taxes On nearly
the full value of his property" MIR. Col
Inns said these facts explained in a great
measure the bitterness of the feeling which
the masses entertain toward the capitalist,
much of whose wealth escapes taxation,
he owns. SIT is a fact, too" he
said. that in nearly all states,
under the present system of taxation, the
larger the city the smaller is the proportion
of personally reached by taxation, and the
richer a man is the smaller in proportion
to his property is the contribution he pays
to the state" The evil effects OF these
inequalities, he thought, was intensified by
the fact that a largo portion of the revenue
raised upon the assessment belongs to the
state. He believed the only adequate
remedy was for the state to collect its rev.
snue by taxes other than those levied
directly on property. IL the county levied
would work no injustice except in the
county where such inequality existed. The
graduated income tax, he thought, would
conform strictly to the rule he had laid
down as the true basis of taxation. 1t
placed the burden where it should be
placed, and by graduating the tax equality
OF sacrifice was assured. 1t would be APP
piled to all classes of persons and corpora
tons. 1t was notorious that monopolies
did not bear a share of the burden proper
tlonate to the benefits received under the
protection of the state. A tax on the gross
income of such corporations would not only
be just and equitable, but was tho
only way to obtain from them their share
towards the expenses of the government
Further on Mr.. Collins said: "The most
important social problems confronting the
people of the United States are those
arising from the unequal distribution of
profits. An investigation shows that the
evils arising from this unequal distribution
of wealth are glazing and are every day be-
coming more serious; hat Nowhere else
does the multitude suffer more from the
unequal distribution OF burdens. The
condition OF the farmers and artisans of
America" he said, ''justifies Herbert Spen-
GERS assertion that the people of the United
States have become so familiar with the
forms of liberty that they no longer pos
sess the substance or the benefits" He
argued that the greater part Of the wealth
of the United States is owned by one-six-
teenth Of tbs adult male population, and
that in thirty years, if the present system
of taxation ia continued, the United States
will be owned by so, 900 people. These facts
showed the necessity of the legislature
taking some steps to prevent or modify the
evil. The expenditures of government, he
possible limit. This could be done by
making the various departments Of the
state self supporting by means of a system
of fees, especially the Judiciary. Salaries
of county and city officers should be made
not to exceed those in private walks of life.
The election of officers concluded the
business of the day. The following were
chosen: President, Wm. A. Clark, Butte;
vice-president, Martin Maginnis, Helena;