The L'Anse sentinel. (L'Anse, L.S., Mich.) 18??-current, 1895-05-04

increased taxes and thus recompenso
the state for the outlay in its behalf.
But the federal government cannot
undertake this expense. 1t remains
for state governments to do so. How
can 1t be done? The most eco
nomical and efficient aid is found, per-
haps, in the creation of state high
way commission. Massachusetts es-
tablished such commission In 1892,
composed of three members, receiving
each 1900 salary. Their first report,
issued In 1903, is a practical and valua-
BILE document for road builders and
students OF the road question, and es-
pecially is 1t useful for local supervis-
ors of Massachusetts,. Ohio and Penn
sylvania have also successful com mis-
sions. Indiana has already disc overed
the great value Of permanent state
commissions in other fields. Our state
board of charities and corrections has
done more than any other agency in
improving the administration of poor
relief in the township, of jails, peni-
tentiaries and asylums, and in super
visirg the construction of jails and
poorhouses The state board Of tax
commissioners is the first successful
agency for reaching the property of
wealthy corporations. A state high
way commission, composed of experts,
giving their entire time to their work,
assisting county and township SUPER
visors, would do more for road improve
ment in Indiana than any other legal
arrangement
Next the state should make appro-
priations in aid of county gravel and
mecadam roads, like the state aid ip
New Jersey. 1t might not go SO far as
to contribute one-third. but it should
assist literally. 1t has been estimated
that Indiana spends $2,6S0,0 600 yearly
for roads. One-fourth or one-third OF
this could bring better results If ex-
pended by the state instead of counties
and townships, under the supervision
of the state highway commission.
But how Is the state to get the
money? Taxes are already SO high
that no political party can safely afford
to increase them. Yet there is one pro-
life and painless source Of state reve-
nue. as yet overlooked by our law
makers. I mean the inheritance tax.
Neighboring states have such tax.
Ohio taxes estates on progressive
scale of per cent on a surplus above
| s., 200, and raising to s per cent on
estates of 100000 and over. New
York gets 81, 900, 900 to 81 ,000, 900 a year
from this tax. If Indiana had tax
| like the one In Geneva, Switzerland, 1t
| would yield probably "a, DOC, 900 year.
and tax like the one in Ohio would
yield fully 81 100000 The inheritance
tax Is not tax In the ordinary
sense 1t does not press upon
industry. It does not take from man
what he has earned Only few pay
the tax. 1t comes mainly from the
cities, and from great estates which
could not have been accumulated and
devised without the fostering care OF
the state government Such q tax
should be devoted to the two great pur-
poses of free schools and free roads
These are the two ways in which the
state can best build up its citizens,
especially those in the poorer sections.
Both expenditures return to the state
compound interest They make better
citizens and better taxpayers.
| And so, In conclusion, 1t seems to me
from comparison with what other
states are doing that the lines OF
sharpest attack for the advocates of
road improvement in Indiana are an
inheritance tax for state aid to county
roads, and a highway commissioner to
administer 1t. In this way could the
entire state. without adding to its pres
ent burdens, promote the building OF
the best roads where they are most
needed, and thereby relieve the farmer
in his depressed condition, stimulate
agriculture and create market for its
manufacturers. merchants and labor
ers.-J. r. Commons, of Indiana uni.
versity, in Good Roads.