The farmer and mechanic. [volume] (Raleigh, N.C.) 18??-19??, 1900-12-04

be Just. the poll tax and the genera
property tax must be supplemented ~
some tax which will fall more heaFlly
on the Weather citizen, and those whose
| property is such that il can easily De con
cealed from the assessor.
This tax in my opinion is a graduated
tax on all incomes and a tax on inner
tances. properly adjusted according 70
the value of the estate and according
TO the degree of affinity subSlstlng pc
tween the intestate and his devisee. Inc
first would conduce to a just distribution
of the public burdens as it would be con
fined mainly to the wealthy or WeI-to-
do classes which constitute but a small
proportion OF the total population anu
eaualize the disproportionate burdens OF
the poll tax. and the other would exact
tribute from personal property as II pass
ed in a steady stream through the pro-
bate courts and at a time when II would
be least felt. and in such a way that II
could not be eVaded.
The suggestions | would make would
then call for such changes in our tunda-
mental laws as would permit personal
| property to be exempt from all taxation
for local purposes. The Connecticut Spe-
| cial Tax Commission in its report recon-
| mending the striking oct all items of per
sonal property truly said NO system of
tax laws can ever reach directly the
| great mass of intangible property. 1t is
rot TO be seen, and its possession, II not
voluntarily disclosed, can in most cases
be only the subject of conjecture. AS
the law stands, il may be a burden OH
| the conscience Of the many, but it is q
burden on the property of the few, not
because there are few who ought to pay,
but because there are few who can be
made to pay 1t could then become
the special subject of State taxation
through the income and inheritance
taxes.
The next change would be the relega-
ton of real estate for taxation to coun-
ties and municipalities. The use of the
real estate tax for anything but local rev.
! enues can never be anything but unsatis-.
factory and unfair because of the utter
impOssioility of fair comparative valua-
tons. This would not result in any in
crease Of burden upon real estate as the
attraction Of new capital would react
| upon it's value and the exemption Of per-
sonal property would inevitably lead to
added security and profit in business.
These changes being made, the way would
be clear for the adoption of a just sys-
tenn of corporation taxes for State pur-
poses alone.
BUT none the less necessary IMAM IleS6
changes are reforms needed in the as
aessment laws Of the State-or at least
in their administration. President Eliot,
of Harvard University in a recent essay
on municipal government has this to say:
ITO deal wisely with public taxation in
the face of rapid and progressive changes
in business and social conditions requires
on the part of the tax officials exact
knowledge, sound Judgment, wide expe-
rience and continuous service; in short,
il requires highly trained experts serv-
ing the public on independent tenures for
long terms" This is the secret of the
success of the English Income Tax. The
officers who have charge of the admins
tration OF this tax are, as Prof. Hill
| states in his Study Of the English In
| come Tax" a we'll organized body Of
trained and experienced officials who have
been selected solely with reference to
their fitness for the worn required of
! them and are secure in their tenure of
| office.
Recent disclosures in North Carolina
! plainly show that here is the most obvi-
Gus chance for immediate tax reform.
Laws should be passed making it a penal
offence to Intentionally assess property
| below its selling price. IS it is now an
assessor in a great many communities re-
| cards himself as selected to represent
the interests of his district and so I'M
| derivatives the property in his district to
OFFSET the INTERPRETATIONS which he be
| lieves exist in other districts. In North
Carolina the valuation Of personal prop
erty is about one-half the value of real
| estate. While the actual value of per
| Sonal property IS conceded to be as great
as real estate vet this proportion of as
| sessed personal property in North Caro-
lima is much greater than in other States
or than the average n the United States.
We are convinced that this not on account
CT the greater proportion of personal
property assessed but on account of the
differentiation of real estate. | do not
see how the case can be stated more
clearly than by quoting the words of
Chief Justice Ryan, of Wisconsin,. as
printed in the report of the Wisconsin
Tax Commission. 1T was intimated, as
II has been on other occasions. that the
statutory rule OF assessment is frequently
CT generally disregarded by assessors,
and that the consequence of holding as
SCISSORS to a compliance with their duties
under the statute and the constitution
would be disastrous. If it be true that
assessments are frequently made in de-
lance Of the statutory rule, it appears to
me better that the State should suffer
Inconvenience than that our whole sys-
tenn CT taxation should. at the mere will
OF local officers, be a fraud upon the con-
stitution and statutes carefully framed
n compliance with the constitution. $ 4 4
If they should be suffered to substitute
q rule of their own for the rule of the
statute, and uphold their assessments hy
an oath that they have followed the stat
Utory rule, it appears to me not extrava-
giant to say that taxation would rest less
upon a uniform rule of assessment than
upon a uniform rule of fraud and per
jury
More severe statutes may be a partial
remedy, but the only method RECOGNIZED
by economists and students which look
to permanent and equitable reform is a
setting aside for different grades of gov
nme of sources OF revenue which are
peculiarly its own. This may not be ac-
compllshed at once nor for a number of
years. yet the agitation Of the subject
Is sure to arouse interest and to cause
discussion which cannot fail to be bene-
fetal. M. s WILLARD
Wilmington, \. c., Nov. Goth.
Co.<1o~I N4r~%- W