The Indiana State sentinel. [volume] (Indianapolis) 1868-1895, 1892-03-23
InouisitoriaI Tax Methods.

The hope of the Journal that the next
legislature will distribute the public bur-
dens among greater varieties of property"
is manifestation of delusion that has
been common in some quarters concerning
the tax law of this state. There is no
kind of property whatever in Indiana that
is not subject to taxation equally with all
other property, unless it is especially and
specifically exempted. The law reads:
All property within the jurisdiction Of
this state, not expressly exempted, shall
be subject 10 taxation.
This provision is repeated by require
ment IN every enumeration of property
in the law for a general statement includ-
ing "all other property" Nothing can
escape the description. 1t includes every
franchise, right or other imaginable thing
that can be the subject of property. The
express exemptions are OF property be-
longing to the public and property
devoted exclusively to educational,
literary scientific, charitable, or religious
purposes. Aside from property OF this
character nothing whatever can escape
except by fraud, perjury and conceal
ment by the owner. There is not and
cannot be any kind of property in In
diana not subject 10 taxation unless ex-
pressly exempted. The escape of any
property, or its undervaluation, is duo to a
failure or inability TO enforce the law.
The provisions OF the law to secure It's
own enforcement are as stringent as they
can we'll be made. Every facility for as
certaining the truth is given and evory act
OF the citizen and the tax official is taken
under penal responsibility. So far as any
law can provide for securing full returns
Mt actual values this law provides for II.
We concedo that IL has not fully accom-
plished this result, but II has produced n
great advance toward IL, and Il has had an
educational effect that will produce still
further advances in tho future. II is
urged by those who favor tho abandon.
ment Of tho general property tax that full
returns at actual values can never be OBJ
tanned. In an absolute sense this IL true,
but II may DO obtained substantially. II
In certain that better results are obtained
when an earnest effort Is made than whom
the "inquisitorap system 10 not used. An
example OF this fact may be seen in the
state Of New Jersey, whore sworn returns
arc not provided for, except that the asses
sor may require them as to invisible prop
erty. The state board OF taxation OF that
state says in its report for 1891:
II has been suggested by many local
assessors that inqusitorial methods, by
requiring ahidavits Of all persons TO declare
tho amount and extent OF their personal
property would cure this evil while many
other assessors seem to think that such n
course would not be effective. The state
board NJ the present time Is not prepared
10 recommend such a course, believing
that it is unsuited and hateful to our
people.
This is very pretty sentiment, but II Is
not supported by practical experience
The variegated results obtained under the
New Jersey system are shown by the fol-
lowing statement OF the relative amounts
OF real and personal property on the dupli-
Gates in the several counties OF the state ::