The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1901-09-08
Mr.. SPRUIL' s SUGGESTION
Boards Province to Investigate Con-
ditions, Formulate Revenue Bills.
DIFFICULTIES BEFORE THE LEGISLATURE
Term is Too Shor', Facilities For Investigation
Too Limited For This Body 10 Frame
a Revenue Law Distributing
Burdens Equally

spread CRITICISM Oh our revenue Dill mas
emphasized in my own mind some ideas
that had heretofore occurred to me.
without expressing any opinion con-
corning the merits or the dement's OF
that measure, l do desire to charitably
criticize the method OF taxation obtain
ing in North Carolina.
Bi-ennially in the State general cleo
tion is held Of members of our General
Assembly. These men are selected in the
different counties more often with refer
ence to their availability and vote win
ming power, than in recognition OF their
law-ma king capacity. Unframed in leg
islative duty; IMMERSED in parliamentary
usage; uniformed as to the amount OF
money required to properly support ana
administer the government; ignorant OF
the value of the States taxables; they
come to the performance OF a most deli
cate and difficult duty, as little fitted
therefor as the ordinary agriculturist is
for national banking. They meet togeth-
er, a heterogeneous assembly OF inexper-
fenced men, with vague, half-formed
ideas of their duty in respect OF the
States Revenue; and undertake this most
important and intricate Of all public SER
vices, without opportunity for knowing
what is required of them, and without
the training which is necessary to enable
them to effectually seek this knowledge.
Each member comes laden with the re-
sronsibility OF numerous private and local
mea sures, which his constituents are
looking to him to get enacted into law.
lie has only sixty days in which to dis
charge these duties the neglect OF the
smallost one of which dooms him to ever
lasting censure. He has not time to
take UP the great problem of taxation
and study it, as the framing OF an in
tclligent and equitable revenue law de-
mands to be studied. Frequently the
passage Of local game law is Of more
concern to him than the entire remain
ing work of the Legislature.
Even if the Committee on Taxation
were entrusted with the performance OF
no duty except the framing of a Revenue
Bill and Machinery Act, still the term in
which it is required to be done is ut
tcrly inadequate. When you remember
that always every member OF this COM,
mittee is likewise a member of several
other committees, before which are daily.
coming measures of personal interest re-
curing his individual attention, the only
wonder is that the General Assembly sue
Ceeds as we'll as it does.
1t is not that the General Assembly
ere wanting in patriotism or in ability;
hut that they are expected to do without
opportunity for Investigation and without
experience in government finances, that
which requires great patience, and almost
unlimited information of the States
wealth, resources and enterprises
The Trainer of an intelligent, fair and
just Revenue Bill has IS prerequisite
to drawing such a bill, to do several
things.
ID He must by careful estimate of all
governmental expenses, legislative APP
preparations. and official salaries. know
what sum of money should be raised to
meet and provide therefor.
I'D He must know, not by indirect and
unsatisfactory hearsay, but by personal
investigation of all the departments of
industry, what is the taxable wealth of
the State as an aggregate, and what Is
the value of it's varied industries.
(S) He must then in detail ascertain
what is tho taxable value of each one OF
taxable value of all the real estate; the
taxable value Of the railroad property;
of the bank stock; Of the mill stock, &C.,
&C.
(4) He must then allot to each item
of taxable property, it's proportion OF the
public burden; to the real estate the
proportion Of the total revenue it must
pay; to the railroads the proportion they
must pay. &C., &C., until the entire bur-
den Is fully and fairly distributed.
There are hundreds OF taxables that
are liable to escape, and that do escape
taxation every year. net because of a
spirit of Partially on the part OF the.
law makers but because of the utter in
ability within the short time given them
to prepare an exhaustive list
Everything which has an inherent val
ne, or which produces value, whether
tangible or intangible, is justly sub
ject of revenue. Given then the amount
of revenue necessary, the next step is to
ascertain how many and how diverse are
the objects of taxation in the State from
which this required sum can be raised
1t happens too t'n that legislators,
confronted with the necessity of raising
seemingly impossible sum of money,
and unfamiliar with the taxable proper
ties and items of the State, impose unjust
burdens upon that which they do know
of. This condition is the basis of the
inequality that there may be in the Rev.
enue Act of 1901.
How then may a law best be framed
which shall bear equally upon all indus
tries; exact revenue from all taxables,
and supply the money necessary to adj
minister our State government without
oppression?
After much reflection, r. has seemed to
me impossible to have Just, fair and
intelligent tax~laY without a broader,
npTs COMPREHENSIVE aGa more accurate
n1nk,tbe sud iect 6y>-thcse who
80 This result