The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1899-02-06
Reduce Tax Lexies.

10 the Editor of the Indianapolis Journal:
While the movement for county and town
ship reform seems to be popular and wide
spread throughout this State, there is an
honest difference of opinion as to the meth
cd of procedure, and apprehension exists as
TO whether or not pending legislation will
fulfill the expectation of it's friends. The
primary object Of the movement is to reduce
taxation, and it's popularity rests on that
one idea. Should the legislation fail in this
particular, it will result in confusion and
disaster to all its promoters, and the party
furnishing the strongest support will be
held accountable in future campaigns. 1T
would seem that making this subject of
reform a caucus measure cannot be other
than unwise, for it has no political signifi-
canoe whatever in reality, both parties be-
ing pledged to it; yet while both can claim
honors if it prove a success the one making
1t the subject Of caucus will be held ac-
countable for its failure if it fail. Realiz-
ing the Importance Of settling this question
properly for the best interests of the State,
and especially for the Republican party, it
is proper to discuss every phase of it, and
especially to seek for the cause and remedy
of present conditions. The report of the
State Board of Tax Commissioners, just
published, is suggestive in seeking the cause.
1t contains an abstract showing the total
aXableS OF the State from 1873 TO the present
time, from which it is seen that in 1890 the
appraisement was 1852. 673, O38 and in 1891 Cun-
der the new avn $l,255, 256,0 38, an increase
of nearly 50 per cent, which increase has
continued from year to year to the present
time. The fiamers of the law Of 1891 had in
contemplation, no doubt, a reduced levy, but
in many cases no reduction was made, and
the result was largely increased revenues
and higher taxes, which have been and are
so burdensome as to be the first cause Of
the present clamor for reform. The Off
GERS having in charge revenues in excess Of
the sums which were necessary for Ordi-
nary expenditures fell an easy prey to eX-
t~ravagance, just as an individual falling
heir to large property is frequently unable
to eXpend it wisely. The levy each year
was based on preceding years, and, the
limit fixed by law remaining the same as
under the old appraisement law, is it strange
that taxes should be too high? Having To-
Gated the cause for reform, the remedy is at
once suggested, and it seems strange that
those who honestly seek reformation should
be blind TO this phase of the subject and
to the only remedy which will reach the
case or result in permanent cure. Criticism
of the tax law Of 1891, or that part of it
which resulted in a large increase in tax
ables, would be unjust and would result in
nothing. for it has been shown to be correct
in principle If not in performance, and the
more nearly all property is assessed at its
true cash value the better, and then re-
duce the levies. The state leVies in 1889,
2S15 cents; 1890. 281h; 1891 So; 1892, 80: 1898. 80;
1894, 80; 1895, 80 is; 1886, % 2-3; 1897, % 2-3,
and 1898, % 2-3 cents, show that the reduction
in levies has not been in proportion to in
crease in taxables, and what is true of state
levies is true Of county and township levies
for the same periods. Increase in appraise-
ment has led TO increased Expenditures, and a
propOrtionate reduction in levies will cure
the defect, while an increase in the num-
Der of paid officers will result in increased
appropriations to pay them. Some levies are
restricted by law at present, but the limit
remains the same as under the old form of
appraisement. If so cents was sufficient and
proper in 1873 as the amount to be levied for
special school tax on each 800 under the
old tax law. then. having increased taXables
80 per cent, a levy Of 80 Is cents should
be ample now, and, as that is more than
the average levy at the present time, should
be reduced. What is true Of the special
school tax will hold good throughout the
entire township and county levies. The lat
ter vary according to the report referred to
above from 80 cents in Perry county to IA
cents in Henry county, and the average is
about 81 cents for the ninety-two counties
of the State. If the average were made the
limit and a provision had for submitting to
a vote of the people of township or county
in case of extraordinary appropriations a
long step will have been taken toward the
goal desired. Where possible, reduce the
number of officials, instead of increasing
them. Let the people be more careful in
selection, and we Will continue at the fore
front, an example for our sister States.
Charlottesville, Ind, Feb. 4. EUREKA.