Akron daily Democrat. [volume] (Akron, Ohio) 1892-1902, 1901-07-24
regulation should deal with persons,

traffic, sanitary measures for the pro-
lection of health, police requirements
for the safeguarding Of life and prop
erty. The necessity for social regula-
ton Is created by individual conduct
Individuals must be dealt with by the
government within whose jurisdict-
tion they reside or commit the act.
8. The taxation of all subjects Of the
same class should be by rule having
uniform application throughout the
jurisdiction of the taxing body.
When the entire revenue derived
from subject of taxation is for the
exclusive benefit of the taxing body
no other taxing body has any inter-
est in the PERCENTAGE Of true value
adopted as the basis Of assessment or
the percentage Of the rate Of taxation.
Under this system boards of equaliza-
tion for the purpose Of equalizing
valuations as made by two or more
taxing bodies will have no reason for
their existence, they will be abolished.
Each taxing body will be free to adopt
its own policy without reason for or
right of interference from any other
taxing body. Cincinnati may prefer
to assess its real estate at it's full
value, and the tools and machinery
of it's manufacturing plants and the
stock in trade of its merchants at one
quarter Of its full value, or not ut all,
and Cleveland may adopt the
reverse policy without the one
having any interest that can
be affected by the policy of
the other This establishes local op-
ton in taxation and gives to each
community full power and freedom
to adopt that policy which will, in its
Judgment, best promote it's general
welfare within the limits prescribed
by the constitution and general laws
of the state.
6. Taxation policies based ON the
principle that taxes should be so
laid as to obtain "the most feathers
with the least squawking' are for
corrupt and depotic governments. The
reverse principle should be applied
by honest, intelligent, self governing
communities. It Is the right and the
duty of every taxpayer to know that
the tax he pays Is for necessary
public purpose, and that his money
Is honestly and intelligently used. He
should understand the items of his tax
bill as thoroughly as he understands
the items of his grocer's bills. The
"squawklng' is an expression of opin-
ion necessary to safeguard economy
and efficiency in public expenditure.
The general welfare VIII he best
served in that community where
economy and efficiency in the admins
tration of public affairs is most perfect
ly developed and maintained.
7. BY assigning to the state the
entire revenue derived from tax at a
uniform rate upon the income Of all
corporations, public and quasi-public
every village and city; every town
ship and county, is giving an equal
interest in the economy and efficiency
of the state government. This causes
the pressure of state taxation to give
to each taxing body q direct and an
equal interest In developing and main,
tanning the economy and efficiency
of It's own government. BY economy
and efficiency each local gov
ernment may reduce its in
come derived from taxation
and thus reduce its share of state
taxation. In operation this system
will reward the economy and eff.
cheney of local governments by reduc
ing taxation and will punish extrava,
gance and inefiiciency by increased
taxation, state and local. It encour
ages that which the promotion of the
general welfare demands shall be Ell
couraged, and discourages that which
the promotion Of the general welfare
demands shall be discouraged.
s, BY assessing county taxation up
on the income derived from taxation
by the township, village and city gov
ernments within the county, the neces
sity for county boards of equalization
is removed aud every township, vii
lage and city government is given al
equal interest III the economy anC
efficiency of the county government.
o. This system brings the assess
ment and collection of the property
tax close to the people. 1t gives til,
taxpayer but one bill to pay, and places
him in a position to exercise a direc
and close supervision over the assess
ment and collection of the property
tax, The only equalization Of valua
ton that Is required will be mad,