New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1898-01-17


81 have taken these five counties simply as an
illustration but the same comparison will hold
good all the State.
"It will be observed that in the five counties
ss142e5s went into the county treasures, while the
same counties paid to the State. tax upon real
estate s. 249 28 and upon personal property s32@2.
a total OF IS ,449.
Now. according TO the plan suggested. the Legs
lature would simply say by statute TO these five
counties. You pay into the State Treasury the
amount you are entitled to receive under the pres
ent excise law, which in this case amounted 10
sl42 65s and the State will remit the tax upon the
real property in your counties. which In this case
amounted 10 s. e4s 246 and will remit entirely the
tax upon personal property. amounting TO ss322R,
and make II condition OF the contract that all
direct taxes upon personal property be henceforth
abolished The p.actical effect OF this change In
the fnanciering Of the States accounts would be
that the direct now assessed. would be lost
10 the State In the sixty counties amounting In
the aggregate TO 81 1914 7. and in lieu thereof the
State would receive the share OF the excise tax now
going into the several county treasures amounting
10 S 05s76 BY this operation the State would lose
the difference between the amount collected from
the general direct tax and the amount going into
the county treasures as their share of the excise
tax which would be 50 745.9sl but Of this amount
s. 3702l would be the direct tax upon personal
property. which this proposed plan provides for
wiplng entirely. In view Of the fact that per-
sonal property was 10 be wholly exempted from
taxation during the lifetime of the owner, it GER
tainly would be equitable, just and fair 10 make II
nav An increase tax as compared with what IL Is
now paying upon the death Of the owner. and this
amount need be largely increased. In that
way and by practical economy. and by certain
other immateral changes the deficit OF S7i5,s6l %
could be provided for and system given TO
the State which would be harmonious fair and
equitable. and that would relieve the people
from the inqusitorial examinations now necessary,
and one that would. in my Judgment, give entire
satisfaction 10 the people.
In Justice to myself il is only fair 10 that
had in mind this plan 70 support the State govern
rnent from Indirect sources and the relief Of per-
sonal property from direct taxation when brought
forward my Graded Inheritance Tax bill last year
ABOLITION OF PERSONAL TAXES.
Another feature. and very material one with
reference 20 this plan. would be the abolition Of
taxation upon personal property. In consequence
OF the abolition of this direct tax upon personal
property personal property could well afford, and
] believe would be willing 10 pay tax upon the
decease Of the owner. which would in measure
compensate for the relief from taxation granted
during the life OF the owner. The disposition 10
evade the payment of an inheritance tax is almost
entirely created not by the desire 10 evade the
amount Of that tax, but by the fear that it will
subject the a large local direct tax on per-
sonai property thereafter.
Commenting upon Assembyman Dudley's Graded
Inheritance Tax pill, which was passed by the
LEGISLATURE of 1897 but which failed to receive GOV
ernor Blacks approval. Mr. Roberts says; illinois
has a similar law which has been declared const-
tutionai while a Massachusetts Special Tax Com
mission has reported in favor OF the enactment OF
q similar statute n that state In my opinion.
which is supported by extended observation and
communication. the great opposition raised by cap
ial against this Inheritance Tax bill was not 50
much r consequence OF the tax that would have to
be paid upon the decease OF the owner. as II was
that the establishment Of that tax would reveal to
the local assessors the magnitude Of the entire
estate. and henceforth subject II 10 the direct
annual personal
INV four wears Of close official study OF the State
finances compels me 20 say there is serious ground
for complaint. The present tax laws as admins
tered q will say nothing about their provisions
are unfair. unjust and discriminating. Certain
classes OF property are forced TO pay more than
their fair proportion of taxation while other classes
escape entirely pay little The entire tax sys
TEN is disjointed and unsystematic. We have too
many taxes and taxing laws. and not enough Of
harmony between them.
UNEQUAL TAXES LEVIED.
We have first. the general direct tax upon oil
real and personal property in the State. The the
DRY Of this tax is that II is levied fairly and equ3
bly, upon all property covered by the Jaw but such
Is not the case No counties In the State
real estate according 10 the basis Of vaiua-
ton. and the same disparity exists among tho
towns OF the same county. In some localities per
sonai property escapes taxation entirely; in others
a ANAL proportion IL taxed. and in others stu
- taxed. according to the earnestness OF the
assessors.
at lis In personal property that the greatest dis
parity and tho greatest injustice discovered
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