Kansas City daily journal., 1897-01-04
Personal PROPERTY TAXATION.

The announcement is made by several OF
the PopuIist members-elect of the Kansas
legislature that they have in preparation
bills which will radically reorganize the
system of assessing personal property in
vogue in that state, with the purpose Of
more equitably distributing the burden of
taxation over such property.
II is doubtful If these gentlemen have
any sort of appreciation of the difficulties
Of the task which they have imposed upon
themselves. Others before them have come
up to the state capital with schemes for
accomplishing this result and, after years
of experimentatiun, Kansas finds herself
no nearer the goal than she was at the
start. 1t might as well be confessed frank
ly at the beginning that there is no sys-
TEN within the limitations of human wis
dom and experience which will operate to
the just and equal taxation of personal
property. for whatever may be the laws
upon the subject, the essence of the whole
fabric lies IN the individual consciences of
the people taxed The first necessity of
taxation is the discovery of property, and
that may be impeded or facilitated almost
at the owners pleasure.
is not an experience alone of Kansas. 1t
has been the experience of every state and
every nation David A. Wells, who was
member of commission appointed in New
York TO investigate the question of per-
sonal property taxation, says, in course
Of his report to the Legislature:
due to years of tentative experience, all
the leading civilized and commercial ma
tions on the face of the globe, with the sin
gle exception of the United States, have
abandoned all attempts TO levy direct
tax on personal property in possession of
individuals as something entirely beyond
the reach of any power of constitutional
law, or, indeed, of any power, save that
possibly of an absolute despotism, to effect
with any degree of perfectness or equality:
while the opinion of the civilized world
generally is further agreed that all attempts
TO practically enforce laws of this 7charac-
ter are alike prejudicial TO the morals and
material development of the state
The fiexibility of the Kansas conscience
in the matter of reporting personal prop
erty for taxation is admirably illustrated
in a table prepared by Hon. Sam T. Howe a
year ago. Commencing in 1885. when the
personal property assessment for the state
was reported at $50 5O2, 900, Mr.. Howe shows
that the total has diminished year by year
until in 1894 IT reached only $40, ia, 900, or a
loss in nine years OF more than q per cent,
Everybody who knows anything about
Kansas knows that the personal property
came nearer doubling during this period
than falling of. Between the same periods
the assessment of real estate. increased
more than as per cent, and the assessment
OF railroad property more than sc per cent.
THE conclusion is Irresistible" says Mr..
Howe that the amount of personal prop
erty which escapes taxation is annually in
creasing. and of course, the injustice TO
those who DO pay is increasing in a like
ratio. In the figures relating to the last
four years of the statement given is sig
niicance not apparent to The casual OBJ
server: but, upon investigation, it will ap-
pear that, during the four years. from 1891
To 1884 inclusive. the aggregate assessment
OF slt properly decreased 1 per cent. The
assessment of real property decreased
per cent. The aggregate OF per.
sonal property decreased over Il per cent
In striking contrast TO this is the fact thai
the assessed valuation of railroad property
during the same period was Increased more
than Il per cent. Business depression
which causes a shrlnkage of values, affect:
all classes of property alike. Comment il
unnecessary. \ people who would hav,
equity must do equity"
Whether there is a remedy short of aboI
ishlng the system of personal property tax
alton entirely IS a matter very much IL
doubt. II the incoming PopuIist legislatur
can devise a means by which this taxation
will be equitaby distributed it will hav
written itself greater and wiser than an.
which has gone before; or, If it can eve
check tho steadily growing evasion OF per
sonal property tax it VIII have accom-
plished a work which is held most gravel
in question by most students Of economic.