The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1901-09-08

unframed men, and given only sixty days
in which to do everything pertaining to
their office.
There should be in North Carolina, as
there is in most of the more progressive
States, a tax commission, or equalization
board These officers should be elected
by the General Assembly, or appointed
by the Governor with the approval OF the
Senate, and should hold for term Oh
four years. The board should consist OF
at least five members, representing the
five principal professions and industries
of the State. 1t should be composed OF
one lawyer of recognized ability; one ex-
pert representative railroad man; one
representative educated agricultur1st; one
practical representative mill man or
manufacturer, and one representative
banker. They should be chosen without
reference to party affiliations, not De-
cause they are of the vocations mention
cd; but because, in order to know what
it will be required Of each one to know,
he would have to be practical worker
in the particular vocation he represented.
Each one of these men would be check
upon the others. Each one would pre-
sumably study to find as many subjects
of taxation as possible outside his own
industry, in order to reduce pro tanto
his burden.
There is SO much real estate in the
State In proportion to the whole tax re-
uuired. this real estate should pay so
much taxes. Having arrived at the
amount the real estate is required to
pay in the total, the apportionment out
Ito the respective counties would be a
matter of estimate and calculation, based
upon the value of the real estate in the
Irrespective counties. And so with every
other taxable in the State. License and
franchise taxes would be similarly COM
puted.
+ | am not inadvertent to our railroad
commission and it's duties along this line;
but the power of that board stops short
, of real efficacy.
/ OF course without a constitutional
amendment this proposed commission
could not levy the tax which its investi-
cation would ascertain I'd be necessary.
To confer upon it this power would be
neither necessary nor desirable. The pro-
vince and duty of this board would be
simply to report to each biennial ses-
sion of the General Assembly the results
of it's labors, and to formulate for enact
ment by that body, such revenue bill
and machinery act, as seemed to be re-
quired by the conditions.
| The members of the board should be
sworn officers, should be required to Wis
1t the counties of the State wherever
necessary for the prosecution Of their
! work gathering data and learning some
thing of the State, it's wealth and its
, resources.
| The details Of the plan are easy to
/. work out, and cannot be developed in
the scope Of this paper. 1t is only the
! idea-the general scheme, that l COM
! mend to the consideration of the Leg
! islature.
| Certainly in view of the widespread
/ dissatisfaction with our Revenue law
! and the fact that we all know of taxa
/ bles, and valuables even, that are now
J escaping taxation, while others are bear
/ ing more than their proportion of the
public burdens, something ought to be
, done.
| In the increased revenue derived from
taxables now escaping notice and pro-
tected by the cover of legislative ignOr-
| ance of their existence, more than enough
money would be derived to pay the sala-
rics many times over Of the members OF
| the Commission.
F. s. SPRUILL.