The herald., 1896-01-03
LOCAL OPTION IN TAXATION

vigorously and with a manifest prob
ability that 1t will win sooner or later
The movement thus far is limited to q
demand for the abolition of all taxes
on personal property. It was started
by the Tax Reform association of New
York city, an organization whose men,
bership includes several hundred en-
terprising and influential business
men and firms, who have long expert
enced tired feeling as a result Of be-
ing annually punished by law for own
ing, buying and selling such wealth
products as are called personal prop
erty.
The plan adopted contemplates the
enactment Of state law for local
option in taxation, allowing each
county and municipality to determine
for itself what class or classes of prop
erty shall be taxed or exempted. It is
not partisan ACKNOWLEDGEMENTS,
Republicans and Populists being divid-
cd on the issue among themselves.
At one session Of the legislature the
local option bill in the lower house
lacked only six votes of adoption. An
other attempt to secure the enactment
of such a law is being made this winter,
and whether soon successful or other
wise the movement will be pushed for
ward until the desired object is at
tanned.
New York business men, and owners
of personal property generally, though
not svowedly "Single Takers" have
been brought to see the sbsurdity
and rank injustice of imposing fines
upon man becauss he wns,produces,
buys or sells personal property. Or
course they expect that when those
fines are abolished the loss to the public
treasury will be made up by increased
taxation on land values irrespective of
improvements. Particularly on valu-
able vacant lots, of which New York
city, as we'll as every other city in the
union, has too many.
Attempts have been made. in Cali
fornia to secure local option law, on
the New York plan, but thus far with
out success. The wisdom and justice
of such law ought to be sufficient
reason for its adoption. There are two
general reasons why personal property
should not be taxed. In the
first place, all personal property is the
product of human labor, and the state
has no natural right to take from any
one, except as punishment for crime,
any portion of that which his individ-
ual efforts have produced. The fruits
OF every mans labor are rightfully his
against the world, and no pretense of
public necessity can invalidate that
natural right.
In the second place it is impossible
to tax the personal property of any
city, county or state impartially and
uniformly. Personal property every
where is liable to over-assessment or
under-sssessment, removal and con-
cealment. Hundreds of millions of
dollars in the form Of personal prop
erty escape taxation every year. Proof
of this fact is overwhelming.
The New York board Of assessors de-
clared that $2,50O,0OO,0OO of property in
that state escape taxation annually
under laws that pretend to tax every
thing. Comptroller Myers of New
York publicly declares that the law for
taxing personal property cannot be
enforced. Also that it only leads to
swearing of" and other forms of de-
ception. The San Francisco Chronicle
some time ago declared that the city
by the Golden Gate loses every year
fully 100000 by the non-payment Of
taxes on the single article of money
owned by its residents. Concrete illus
trations similar to these might
be multiplied indefinitely. And
when we take into consideration
the further fact that any tax on per-
sonal property is crooked tax, which
always can be and generally is shifted,
the indictment against it is perfect.
In the next campaign in California
one Of the most important state issues
that is liable to come before the people
will be local option in taxation. Such
q movement toward lifting unjust bur-
dens from the industries of the state is
far above partyism, and 1t should re-
ceive hearty support from men of all
shades Of political opinion.
In yesterdays HERALD the following