The item., 1900-01-27

estate, however, cannot and dooa Rea
escape the tax gatherer, and aol a
there can be no denial. VI tbs
Recognizing the existence ofr.
and with the sincere purpose Is evl
not, to correct it, the present 49, ,CoUa
created the tax commission o,S,s'as oS,
posed upon it certain duties g. ~. IN,
within its power, the commissioaa d
endeavored to meet the resnono'tS ru aS
with which it was charged. ana and,Ullg
rected in the act l herewith t.o- ~ d.
the bill prepared with a ausaf con
hensive report thereon, VH
Accepting the act of the IAUi,,.,
as the honest expression OF An Is aas
desire by every one voting fo1 T. .u
thorough and impartial refo lDasl sgl
Of the present system OF taxation ~.N nI
the lines plainly and emphaticailv s
dicated in the law, the comm,ssioy u u
dertook the work and was contInr'~
engaged thereon for five months TSq
each senator and representative misS.
before reaching Austin, ba fuIIv ~
vised as to the contents, a coDy n, ~
bill and report was mailed him
registered package. more than tbi..
days since. At the same time I avasl
newspaper and every other pubHcatto'
in the state was also provided with ,
copy. Further distribution has ba,'
made to the end that the people miyS,
thoroughly understand the maaon,'
when it should be considered by N,
Legislature.
The law, in pursuance Of which \
has been framed, is drastic and ron'
prehensive and prescribeS the rules "a
be observed by the commission in cl.,,
and unmistakable terms. 1t is II,
unanimous expression of the will A
law making power and the commissls
has faithfully responded as best \
could to the requirements imposed
For myself, / do not hesitate to 81,
that, were 1t not for certain constd.
tional restrictions as to the method d
assessing and collecting taxes, a mul
better bill could have been prepared
one that would have most proba5y
been more satisfactory to the leglsh.
ture and to the people. AS an amend
ment to the constitution cannot b.
submitted at the present session. Il
will be unnecessary to refer more par
ticularly to those restrictions.
AS was expected, opposition to tn
bill has been manifested by certain in.
terests-by those whose propeties have
rot heretofore borne anything Ike
their just share Of taxation.
The tax on moneys on hand, and %
notes and other credits-secured and
unsecured-and on railways has been
reduced in the bill submitted from tho
present rates. cents-to % cents Or
the $100, except that a tax OF pei
cent is imposed upon the gross re-
Ceipts of railway traffic. The real
though undeclared ground Of CON.
plaint by these interests is, that m1rs
effective means are recommended, g
which to secure the better rendition d
such properties at a fair valuatOA
than exist in the present method O
taxation. In this the commission M
obeyed the mandate Of the iegistatT'
that the bill reported should "prodil
for and enforce the prompt, eftec1FI
and complete collection OF all tara
imposed"
AS to the remaining items, they cal'
not be Justly considered as eXFa'
mental. They are sanctioned by ID
experience and legislation OF sull
states as Indiana, Ohio. PennsylVanh
Massachusetts, Connecticut. New Jr
sey and New York. 1t has Oea
charged that the purpose Of the Dill
was to shift the burden OF taxation
from the masses of tho people to th
shoulders of the corporations Not 90
The object, and the sic object Of thi
commission, was to make etleetHg u'
provision of the ccntitutioa Wla
declares that "all property In 'l'
state shall be taxed in proportion y
its value" and that coll laws eXenpF
ing from taxation other than the p'0r,
erty mentioned, shall be vott' -.
In reply to the assertion ireQleau,
made that the policy of the measure = =
inimical to capital, it is sutlIclel' |.
saw that an examination of the "
laws of New York, Indiana, ONO, MAJ
sachusetts, Pennsylvania, New Jslss
and other of the older states oi ~ ~
Union will demonstrate, Dey0nu
question, that legislation IN Wv" O.i
states has been far more riSlu qs 4,
exacting than as contemplateu ~ ~ n. y,
proposed bill. The challenge "
hesitatingly given. ,.o, ts
In Massachusetts wherever =, =,
owner or corporation may De, n,
corporation is chartered WlLIlL ,M
state, the commonwealth Coffee cH.s, n
fax on the shares; if the OWL" oTn.'.I
within the state the taxes are const, .t,p
there. New Jersey imposes loi I'm ts
uses the same tax contemplated " 4,
bill submitted-2 per cent upS tslr
gross receipts of all TELEGRAPH,
phone, cable and express aarrartd
If the measure submitted De etn ~ r.
into law it will have the enect ,-oa
duce the present ad yalorem raw raw And
IS cents on the $1G0 to 20 cents nassonsrl
further, it is believed, tnat II .,ro Tssn
executed the rate can, Wlth'H tooorns ." T.
after the law shall nave D'S On cssh
fective be again reduced TO ~ ~, rsr
which will be amply suflclent !"
eral and public school purposes, 9o,rdorsr
l give to the bill an earneS' rorobsSl
ment as the best that can catitptlCr 81
be framed under the cohs'i'u'
the state. II, boldly D
unswervingiy stand upon the !. TTori
pie that whatever prope1 - ond sale
for the purpose of income Sn Of tat
is also worth for the pu[PoITTT p',ITy obssN
ton" and If it will faithiul1 11stitats
the requirement OF the CC ctats sbI
that "all property in TINS Srla its valve
he taxed in proportion 10 oooiye lso ~