Oil city Afro-American., 1900-01-27

proper system of taxation that the
, present ad yalorem rate Is due. Fol
. more than thirty years we have beer
. depending, almost altogether. upon tns
. method observed prior to the CIVIL war
without conforming to the changed con-
ditions.
The records of the courts, civil and
criminal. show that the far greater por-
tion of their time is consumed IN the
adjudication of cases in which rights as
to personal property and wrongs
against it are. alone involved. 1t Is Dut
seldom, nowadays, that title to or
trespass upon real estate becomes
matter of litigation, or that a criminal
action, with which it is directly or in
directly connected, is instituted. And
so as to expenditures in the different
branches of the executive department.
Notwithstanding these facts, personal
and corporate property, 1t must be al
mitted. has altogether failed to yielt
to the demand for a just and equitable
system of taxation. 1t has, not only
here but elsewhere, successfully evaded
every effort to enforce its equitable con-
tribution to the support of the govern
| mCHls Ao W IIllS luClC CdAA " NJ ~
vision of sentiment The tax rolls OF
other states, as we'll as of our own, are
conclusive evidence that this character
OF holding contributes to the public ser
vice in but very small proportion to Its
value, and that the disproportion Is
rapidly increasing year by year. Real
estate, however, cannot and does not es-
escape the tax gatherer, and of this
there can be no denial.
Recognizing the existence of this evil,
and with the sincere purpose, | doubt
not, to correct it, the present legislature
created the tax commission, and inn
posed upon it certain duties. So far as
within its power, the commission has
endeayored to meet the responsibility
with which it was charged, and as d.
rected in the act l herewith transmit
the bill prepared with compre-
henslve report thereon,
Accepting the act Of the legislature
as the honest expression of an earnest
desire by every one voting for it for
thorough and impartial reformation
Of the present system of taxation upon
the lines plainly and emphatically in
dicated in the law, the commission un-
dertOok the work and was continually
engaged thereon for five months. That
each senator and representative might
Iefore reaching Austin, lie fully ad-
Vlsed AS to the contents, copy OF the
bill and report was mailed him, In
registered package. more than thirty |
days since. At the same time every |
newspaper and every other publication |
i'll the state was also provided with |
copy. Further distribution has been |
made to the end that the people might |
thoroughly understand the measure
when it should be considered by the
legislature.
Inc law, IN pursuance of which it
has been framed, is drastic and COM
prehensive and prescribes the rules to
he observed by the commission in clear
and unmistakable terms. 1t is the
unanimous expression of the will of
law making power and the commission
has faithfully responded as best it
could to the requirements imposed.
For myself, | do not hesitate to say
that, were it not for certain constitu-
tional restrictions as to the method of
assessing and collecting taxes, a much
better bill could have been prepared
one that would have most probably
been more satisfactory to the leeisla-
ture and to the people. AS an amend
ment to the constitution cannot be
submitted at the present session, it
will be unnecessary to refer more par
icularly to those restrictions.
AS was expected, opposition to the
Dill has been manifested by certain in
those whose propeties have
lOt heretofore borne anything like
heir Just share of taxation.
The tax on moneys on hand, and on ,
notes and other credits-secured and
Insecured--and on railways has been
'educed in the bill submitted from the
present rate-38 cents-to 25 cents on
he 800, except that a tax of l per
'ent is imposed upon the gross re-
eipts of railway traffic. The real ]
hough undeclared ground of COM I
,laint by these interests is, that more
Elective means are recommended, by u,
,hich to secure the better rendition of J
uch properties at q fair valuation {
han exist in the present method of d
aXatiOn. In this the commission but
beyed the mandate of the legislature .
hat the pill reported should provide L
or and enforce the prompt, effective C
nd complete collection of all taxes
imposed"
AS to the remaining items, they can. I
OF be Justly considered as expert
rental. They are sanctioned by the
Xperience and legislation Of such
-ates as Indiana, Ohio, Pennsylvania.
Massachusetts,, Connecticut, New Jer- ,
ay and New York. 1t has been
larged that the purpose of the bill G.
was to shift the burden of taxation el
ON the masses of the people TO the te
lOulders of the corporations Not SO. :,
The object, and the sic object Of the y
was to make effective the +
'cvision of the contitution which tt
eclares that "all property in this 0C
ate shall be taxed in proportion to :,
5 value" and that "all laws exempt -
g from taxation other than the prop "
ty mentioned. shall be void "
In reply to the assertion frequently q,
ade that the policy of the measure Is !,
imical to capital, it is sufficient to y
Y that an examination of the tax al
ws of New York, Indiana. Ohio, Mas m
chusetts, Pennsylvania, New Jersey 70
"a other Of the older states Of the l
liOn will demonstrate, beyond all Ho
estion, that legislation in those m
ltes has been far more rigid anil tn
acting than as contemplated in the ST
opposed bill. The challenge is un- =
sitatingly given. az
In Massachusetts wherever the Ia
'ner or corporation may be, if the tn
rpOration is chartered within The an
tie, the commonwealth collects the an
< on the shares; if the owner is
thin the state the taxes are collected
ere. New Jersey imposes for state
rs the same tax contemplated by the
submitted-2 per cent upon the va
Dss receipts of all telegraph, tele- -,
one, cable and express companies.
f the measure submitted be enacted po