The progressive farmer. [volume] (Winston, N.C.) 1886-1904, 1899-07-18
No. %

SO04t4y uhS U60u 6Dl0 GO raise suQClG0G
revenue for all ordinary purposes by
indirect taxation. By this is meant
the levyiDg and collecting of many
without resorting to the assessing of
any real or personal property in any
part OF the country. Sometimes,
through great economical changes, our
revenue has fallen eff 30 that we have
been obliged to borrow for temporary
needs; but usually we have been able
to keep comfortable surplus on hand.
It is true that no State could adopt the
same system which prevails in the
nation; that is out of the question, but
is there not here suggestion of which
we may avail ourselves9
In support of the contention that we
may detray all State expenses without
resortiGg to the assessment Of real or
personal property, so far as the State
itself is concerned, let US look at the
State Of New York. In the year 1897,
the sum of $50, 500, 900 in round num-
bers, was raised by taxation. OF this
amount. the sum of So, 7O8, 900 was
raised by taxes levied upon insurance,
organizations, corporations, inherit.
ances, excise and similar sourcess.
Only one third of the excise moneys
paid in was directed to the State treas
ury. 1t has been sugge sted that an.
other one third might safely be apprO
priated by the State thus decreasing
the amount to be raised by about $4,,
900, 900; but this diversion probably
would not be popular Tor the reason
that the SUMO accruiDg to the various
local treasures are Of great benefit in
relieving the burden Of home expenses.
But there are strong arguments in
favor of adopting changes in the meth
DDS of taxing railroads which would
add greatly to the resources of the
State without materially increasing
their burden. The State Of Connecti-
cut has, am informed, such q system
which has been in operation for many
years to the complete satisfaction of
all concerned. By methods similar to
those above described the State of
Pennsylvania raised more than $13,.
900, 900 in the year 1897; and there is
no reason whatever to doubt that q
system might be devised along these
lines whereby direct taxation might be
entirely abolished as q means of main
tanning the current expenses of the
State, thus leaving each county free to
meet it's local obligations in whatso.
ever way it might deem most expedi-
ent.
The New York Tax Reform Associa.
ton is at the present time advocating
taxation. The features of this bill
may be simply stated as follows: In
assessing real property, the assessors
must assess the value Of the land sep
arately from all buildings, fences and
other improvements, and must set
down in separate columns the value Of
every piece of land and all the i'm
provements thereon. The board of
supervisors of each county may direct
that all taxes other than State taxes
may be levied exclusively on the es.
sessed value of personal property alone,
or upon the assessed value Of real estate
alone, including all land improvements,
or on the assessed value Of land alone,
aside from the improvements, or on
the assessed value of land improve
ments and pers Jnal property taken to-
gether. In cities, the common council
may direct how direct taxes, for mu-
nicipal purposes ehall be raised and
may adopt eny one of the plans above
specified. Under this system, it is
maintained, many Of the present ine-
qualities would be removed, and the
experience of the State of P Pennsylvania
ia referred to in proof of this position.
In that State, as we learn from the re-
port Of a commission appointed to in
vestigate the tax in 1872, LESS dissat.
isfaction is probably expressed and less
trouble reported by officials than in
any other State. Real estate is not re
gerded as unduly burdened, rents in
her large cities are comparatively low,
while, under the inducements offered
by liberal legislation, population and
wealth are very rapidly increasing;
and this increase continues down to the
present time.
We cannot resist the tempta lion to
compare the results of the liberal policy
of Pennsylvania with those which fol-
low the enforcement Of the listing laws
which are in force in some of the States,
such as Oaio and Illinois. In those
States every tax payer ia compelled to
make a detailed statement Of all his
personal pro perty under oath. A study