Oil city Afro-American., 1900-01-27
On the Matter of fqaaizing Taxes--The tx
ecutiye furnishes Many Figures and
Suggests Practical Action.

| equitable assessment OF all taxes upO
l every species Of property in this stat
real, personal and mixed, tangible an
J intangible, and whether belonging [
natural or artificial, to residents G
| non-residents, to the end that no char
/ acter of property, assets, holdings O
valuable inter ests shall escape the due
just and equal burdens Of taxation
and TO provide for and enforce tn
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 stand
committed, by. its own deliberate act
to whatever II Lure will best anC
most surely aGF ,plish the result con
templated. n g put Its hand II
the plow it ca al without loss o.
reputation, looI9uth wards, nor faltel
in its effort to Nrwi inmate a reform
promised by thu odvninant party in
this state and al -, ID by the people
in the full confd sdin that the promise
so made would Ihfully kept.
The constitute adopted nearly
twenty-four yea l. prescribes in
! plain and simple a rule for tax
alton, and the W is that it has
not hitherto beer IRE carefully OBJ
served. 1t decls with emphasis,
that "all propert. this state shall
be taxed in proportlJn to its value, "
and also that "all laws exempting
| from taxation, other than the property
mentioned, shall be void"
Contrasting 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-
stitutton completely and in good faith
double dtay is imposed-one to lay
taxation as direoled, the otthor to pro-
vide the machinery adequate for its
successful enforcement. A failure, in
either direction, will bring reprOach
to those upon whom the responsibility
rests.
That there are many large and
profitable holdings in this state, that
have hitherto entirely escaped taxa
uon, 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.
Class legislation-not permissible
under any well regulated government
in oft
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
rights or rs to property val
Ies-often to both at the same time.
Apart from the constitutional obli-
cation 1t may be pertinently asked:
Can any just reason be assigned why
avs, such as experience may show
% be necessary, should not be enacted
md enforced for the listment for taxa
ion OF money, notes, bonds and mort
cages as we'll as of real estate?
Why should not corporate stock. en-
lowed as 1t is with exceptional privil.
'ge or most valuable character, be
made 10 yield an Income to the state
n proportion to Its value, as is re-
uired of the country farm or of the
ity lot?
Why should not the franchise, so
agerly sought and so profitable to the
wners in many places, be put on the
cry same footing, for taxable pur-
oses, with other property of a more :
angible character?
Ii an acre of country or a foot of
own and city property cannot under :
resent law be securely hid against the !
Ix-gatherer seeking payment of the !
iblic dues, current or past. why !,
lould not like rigid law be upon the /,
atute book to enforce the assessment /,
I'D payment of the tax upon personal :
'operty-tangible and intangible? 3
/ repeat the question: What Is there
money that MAKES it more sacred =
AN land?
What are the peculiar qualities with :
hich notes and bonds and mortga-
~ are endowed. that should entitle
EN- to an exemption from the sup :
'rt of the government, which is not =
corded to the cherries home of the =
dow and orphan? :
Why Is such a home-whether urban :,
rural-compelled, year by year, to
y tribute to the public service while
her kinds of poperty of much great n
Value and yielding a much larger y
come are permitted to go untaxed. u .
, If taxed. to be listed at far less
an their worth in the open market? n
Is not this Christian land, and is U
t ours popular form Of government, II
sting upon free INSTITUTIONAL men, a
esumably at least, standing equal be- y
re the law? c'
And. vet these stranoo tboso or,,oI Il
omalies do certainly exist-these
Oss ana objectionable inequalities, so 81
litful of injustice and wrong, do a.
md prominently before the public u
ze, and any effort to remove them Is u
'lently denounced, In certain quar-
s, as an assault upon apital and as rs
lindrauce to prosperity. bt
Upon the legislature devolves the ii
gh and honorable duty of righting tr
ese wrongs. and, II such should be st
1t will earn and receive ell
lasting gratitude of every one who bt
lly believes in the doctrine of equal IL:
hts to all and of special privileges Is
none--that the law should be no re- d.
'cter OF persons or of things that no tr
3 should be so strong as to be above OF
J requirements of the law and none sc
weak as to be beneath its protection b,
md that no property of whatever "
ID, except that specifically exempted
the constitution, should be relieved lie
m contributing its just and proper l.
nal share to the support of the gov m
ment. A few facts gathered from m
cial sources should convince every tr
that conditions as to taxation have SO
been overdrawn. ne
AN 1t be successfully maintained SO
= Ine railroads. including their roll L.
STOCK, We're properly listed at tia 81
rage rate OF $7,3i19S per mile Nor
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