Worcester morning daily spy., 1898-02-22
Mr.. OTIS PRESENT.
Hearing Before the Committee OF
Taxation Continued.
Those Opposed to Tax on Tangible Per-
sonallty Criticised Firms Should Pay
for Privileges Enjoyed.
Special Dispatch to the spx.l


Boston, Feb. 21.-The remonstrants tt
the exemption from taxation of intang
iole personality, continued their pro
tests before the committee on tax
alton this morning at the state house
Harrison G. Otis of Worcester was tn,
first to speak. He stated he was pres
ent principally to be questioned by the
fcommittee, as many facts and figures
he agreed with had already been given
! by those who preceded him, especially
! by eX-Gov. Boutwell, and Mr.. Hills. He
criticised several of those who had ap.
peared to argue against a tax ON in
tangible personality If securities
We're exempt, then no national banks
could by law be compelled to pay any
! tax. He gave a case where a firm in
| Worcester. doing business in Dayton,
| O., shared about $4,000 worth of goods
there. They were not only taxed for
the goods there. but on their deposit in
a bank there Yet the firm, which he
would name to the committee didn't t
think that a double tax. They felt it
was convenience to have their goods
on the spot wanted at a moments no.
tice, and they thought it nothing but
fright to pay for that privilege, and for
the usual projections from fire and other
needed advantages. No firm doing bus
mess in another state and taxed there
and here should feel it was a double tax.
They were able to and could afford to
pay the tax, for which certain privil-
eges were granted. In his opinion such
corporations had no right to ask or eX-
pect exemption.
Mr.. Otis referred to Mr.. Hathaway S
case in SomerYille in a rather satirical
manner. BY the law the assessors there,
he said, had no other recourse, if they
did their duty, than to do as they had
done. 1t was Mr. Hathaway who was
to blame. And owning, as he had ack-
nowledged, so few shares, he had no
right to act as he had Mr.. Otis thought
his appearance before the committee
altogether farce. He then reviewed
Mr.. Hathaway's case.
Replying to a question of Represent
ative Washburn, Mr.. Otis said he would
have the law so made that any Massa-
chusetts corporation doing business here
should not be allowed to continue to so
do should it incorporate outside the
state; in other words, all corporations
doing business here should be allowed to
do so only under Massachusetts, law. He
didn't believe in being scared by the
out of the state. That which was right
should be done 1t should certainly be
no excuse to exempt personality on the
mere plea of not being able to collect
it,
Replying to Chairman Harwood, Mr..
Otis said he favored state supervision of
the assessors. At present they were,
in a measure, responsible really to no
body but themselves. Truth, said he,
I H. i
by way of high authority. Hence the
state should exercise it's authority in
the matter.
| Mr.. Henry Lloyd Of the Central Labor
Union said he was present for it and
the organized labor of the city of Bos-
| ton. He read a resolution adopted by
| the Central Labor Union Feb 6, de-
nouncing the exemption of intangible
| personality as an attempt to allow the
rich to escape. the payment of a just
tax which, if allowed, would burden the
poorer classes.
The rental tax he was decidedly op-
| posed to.
Mr.. James w. Stockwell of the state
grange continued his plea against the
| proposed exemption. Those he repre-
sented favored the present law, with
but few changes, but thought it should
be enforced thoroughly by the state
| Mr.. Stockwell gave some statistics
showing how at present the farmers
were burdened and handicapped by tax
| alton. Increase those taxes, as must
be done if the proposed exemption be-
come law, and there was danger of the
farmer being bankrupted.
| Mr.. Stockwell made copious extracts
! from single-taXers and others, favoring
a tax on land values alone, and pointed
out what were, in his opinion, inconsst-
encies. He was sure that the farmer
would be the one more direfully in
jured by any exemption of intangible
| personality than any others
The minority report in Mr. Stock.
wells opinion was the proper measure
It was sufficiently inquisitorial to secure
the end to be attained, and that was the
property really possessed that is tax.
able by the rich man, who should Just
ly pay his proper share of taxation.
Referring to the Inheritance, Mr.
StOckwell quoted many opinions agains
its effectiveness as a mode of taxation
Regarding the rental tax, opinions
were quoted to show the many objec
tions to that tax. The more people were
compacted, which would be the ten
dency of the tax, crime would be-
increased was the opinion of Mr.. Stock
well. The majority report was decidedly
! against the just principle that every
man should contribute to the tota
amount of taxation in proportion to his
ability.
So much personality now escaped thai
an excessive burden was placed upor
real estate.
The greatest example of double taxa.
tion today that exists, is that on the
farmer and the industries of the state.
The hearing was adjourned to Wed
nesday morning at 10. 80 o'clock