The item., 1900-01-27
The TweRty-Sixth legislature in
Extra Session
RECEIVES COMMISSION REPORT
On the Matter of fQuaii1ing Taxes--Ihe tx
cCutiye Furnishes Many figures and
Suggests Practical ActiOa.


legislature. submitted the report of
the tax commission, together with the
following figures and suggestions:
In part redemption OF the pledge
given by the Democratic party at its
last state convention the legislature
by unanimous vote on final passage,
created the tax commission and di-
rected it, in specific terms, "to frame
and report bill or bills designed and
calculated to secure an exhaustive and
equitable assessment of all taxes upon
every species of property in this state,
real, personal and mixed, tangible and
intangible, and whether belonging to
natural or artificial, to residents or
non-residents, to the end that no char
acter Of property, assets, holdings or
valuable interests shall escape the due,
Just and equal burdens of taxation;
and to provide for and enforce the
prompt, effective and complete collec-
tion of all taxes imposed"
Language more mandatory and COM
prehensive could not have been en-
ployed, and the legislature thus stands
committed, by its own deliberate act,
to whatever measure will best and
most surely accomplish the result con-
templated. Having put it's hand to
the plow it cannot, without loss of
reputation, look backwards, nor falter
In it's effort to consummate a reform
promised by the dominant party in
this state and accepted by the people
In the full confidence that the promise
30 made would be faithfully kept
~
twenty-four years ago, prescribes in
plain and simple terms a rule for tax
alton, and the wonder is that it has
not hitherto been more carefully OBJ
served. 1t declares, with emphasis,
that call property in this state shall
be taxed IN proportion to its value"
and also that "all laws eXempting
from taxation, other than the property
mentioned, shall be void"
Co4.rasting these acts-constitution
al and statutory-no difference as to
purpose can be seen. The language of
the constitution is imperative upon
the law making branch of the govern
ment; so, also, Is that of the statute
upon the tax commission. Both are
Identical in meaning and contemplate
the very same object-the only differ
ence being that the latter is more par
ticular in expression.
To meet the requirement of the con-
stitution completely and In good faith
q double duty is imposed-one to lay
taxation as directed; the other to pro-
vide the machinery adequate for it's
successful enforcement. A failure, in
either direction, will bring reproach
ko NIL tho rocnnnCihi1itU tU
rests.
That there are many large and
profitable holdings in this state, that
have hitherto entirely escaped taxa
ton, or whose contributions to the
public treasury, through the want of
the proper process for collection, have
been but very small in proportion to
their value, cannot be doubted.
Glass legislatiOn-not permissible
under any well regulated government
may result in either Of two ways
the one, through the direct grant OF
special privilege and immunity; the
other, through the failure of govern
ment to impose the same public duty
upon all citizens alike and to so deter
mine that none may escape Its per
formance.
Either method is reprehensible In
the extreme and will inevitably lead
to distinctions in society, either as to
personal rights or rs to property val
ues-often to both at the same time.
Apart from the constitutional obl1-
CATION it may be pertinently asked:
Can any just reason be assigned why
laws. such as experience may show
to be necessary, should not be enacted
and enforced for the listment for taxa
ton of money, notes, bonds and mort
cages as we'll as of real estate?
Why should not corporate stock, en-
dowed as it is with exceptional privil-
ege of a most valuable character, be
made to yield an income to the state
in proportion to its value, as is re-
ouired Of the country farm or of the
city lot2
Why should not the franchise, sc
eagerly sought and so profitable to the
owners in many places, be put on the
very same footing, for taxable pur-
poses, with other property OF more
tangible character?
If an acre of country or a foot OF
town and city property cannot under
present law be securely hid against the
kax-gatherer seeking payment OF the
public dues, current or past, why
9hould not like rigid law be upon the
statute book to enforce the assessment
and payment of the tax upon personal
property-tangible and Intangible?
repeat the question: What is there
in money that makes 1t more sacred
than land? 49,,
What are the peculiar qualities witt
which notes and bonds and mortga'
Ces are endowed, that should entitlt
them to an exemption from the sup
port Of the government, which is no
accorded to the cherries nome of tht
widow and orphan?
Why Is such home-whether urDa1
or rural-compelled, year by year, u
nav tribute to the public service while
ether kinds of poperty of much great
er value and yielding much largel
income are permitted to go untaxeo
or. If taxed, to be listed at far les
than their worth in the open market
Is not this Christian land, and |
not ours a popular form of government
resting upon free institutions-al men
presumably at least, standing equal be
fore the law?
And, yet, these strange, these crue
anomalies do certainly exist-thes
xross and objectionable Inequalities, s
fruitful of injustice and wrong, d