The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1897-05-14
HE PROVES TOO MUCH.

Mr.. ROpertS, COIlptTOlIer VI Tie Sldsc
of New York, and author Of the grad
uated inheritance tax that was enacted
by the late legislature, discusses the
merits of that form of taxation in the
current Forum. To fortify his case ne
presents figures showing the success OF
personal property in eluding the asses
sors. the disparity on the rolls of that
kind of property as compared with
realty, and clinches the argument with
a statement of LOT estates in New York
city whose valuation on the tax list
one year. and in the appraisers report
to the probate court the next year, es-
tablishes conclusively the eluS1VenesS
of certain forms of property when the
assessors are looking for 1t. Thirty
four of these 107 estates returned prop
erty to the probate court in amounts
ranging from $54,559 to SO, 319,500 whose
owner, the preceding year, made no re-
turn whatever to the assessor.
In the state the tax lists reveal a
similar evasion, personally being e of
1 per cent of all the listed property in
Richmond county, against % in New
York city and ga in Erie county, in
Guiding Buffalo. In the group Of states
| the same condition exists, personal prop
erty being II per cent of the whose in Hill
nois and New Jersey, 80 in Ohio, 26 in
! Indiana, % in Massachusetts, and 20 in
! Pennsylvania. Among the estates in
| probate in the surrogate court of New
! York city, the $S0,000,00 estate of Jay
Gould paid on but $780, 900 the year. pre-
ceding his death, while most of the
10 cases cited paid on about L per cent
| of their value as returned to the pro-
bate court. All this proof Mr.. Roberts
masses in support of his proposition
that the tax laws should be made
more drastic ard follow the evaders
! into their graves to make them yield
up their quota Of taxation. There is
no reason to expect that the evasion
that has hitherto been successful will
not now find ways to dodge the tax
gather. Indeed, it is openly asserted
that the result will be to induce changes
mont is quick to offer the refugees an
asylum.
| Mr.. Roberts proves too much for his
own proposition. He establishes, by an
array of incontrovertible proof, the
folly Of trying to reach personal prop
erty at all. He proves, by the evil
dence Of the extent to which the effort
is a failure, the monstrous injustice
it inf1icts upon those having tangible
personal property which cannot be hid
den and which must bear its own and
the escaping portions burden. What
he does establish by all his proofs and
argument is that the direction of real
tax reform lies in the direction of great
er simplicity, instead Of completely,
fewer instead of more objects. He
brings confirmation to the judgment
| of those who, approaching the subject
| from it's practical side, disregarding
any theories Of original rights of man
VI VI iI9 CiiSSI opOii pO'Si ~ VI ~
ress, have concluded that the land
alone is the best single source of rev.
enue for the state, as it is, in one or an
other way, that Of revenue for the in
dividual. It, at least, cannot be hid
| den, nor can it be grossly undervalued
for long It would also have the in
calculable moral value of eliminating
deceit, growing often into perjury, that
follows, like an overshadowing cloud
the effort to reach personal property.