Akron daily Democrat. [volume] (Akron, Ohio) 1892-1902, 1901-07-24
APPEAL
By State Board of
Commerce
For Reform of Ohio
Taxation.
"A Full Discussion of
the Subject
With Suggestions How Reforms
May be Brought About.

lie DeulOCTdI Is IeuueoIeu " pup
lish the following appeal in behalf of
the State Board of Commerce.
That state which first succeeds in cor
rectly applying the fundamental prin-
cple of the natural law Of justice to
the problems Of local government, tax
alton and accounting will stand alone,
a leader of progress among American
states, pioneer of the worlds advance
in civilization. American government
is a system of sovereign states within
a federal union, and of constituent
local government within states. All
powers are derived from and are eX-
ercised by the will of the people. By
their mandate constitutions and sta
tute laws, upon which the decisions
of the courts rest, may be changed.
This Is a government by public opin-
ion in which the verdict of a majority
is accepted as the voice of the people
the voice of God. The efficiency and
stability of such government is de-
termined by the correct application
of true principles to all public affairs.
The natural law of justice declares
that all men are endowed with equal
natural rights, which they may freely
exercise only with due regard for
the similar rights of others Govern
ments instituted to establish justice
cannot make nor permit discrimina-
tions against or in favor Of any man
or set of men. The policy and the
mandate of the state, If 1t is Just,
must be of uniform application
throughout its jurisdiction. This prin.
ciple prohibits special legislation grant
| ing privileges or powers to any public,
quasi-public, or private corporation.
1t demands that the rights and duties
| Of one shall be the rights and duties
Of each. In the enactment Of general
laws only propositions concerning
which there is general agreement
can be made mandatory, all other
propositions must be made permissive.
This permits diversity within uniform
ity and gives full latitude for indivi-
i,,tt tott
allowed by the declared policy Of the
state. 1t establishes local self govern
ments for all purely local affairs and
uniform state regulations for all poll
cies of state. Under the application
of this principle mandatory and per-
mlssive legislation will have uniform
application throughout the state and
the legislature win be prohibited from
interfering with the affairs of any To-
cal government. This gives every To-
cal government an equal interest in
the character of all general laws. 1t
will maintain the seat of local gov
ernment in the municipal council
chamber instead of permitting its
transfer to the legislature.
THE PRINCIPLES OF STATE AN
LOCAL TAXATION.
There must be general agreement
as to the fundamental principles of
state and local taxation before laws
can be enacted applying these prin,
ciples. That they may be universally
understood and accepted 1t is neces,
sary to state them In clear and simple
language.
/. The same subject should not be
taxed by two or more taxing bodies
The adoption of this principle rem,
ders 1t necessary to separate the sub
jects of taxation for state from those
for local purposes. The principle
that should govern this separation is
?. Subjects for taxation should be
uHsiSANp as tANiuSlNt SOuICth VI
revenue to the taxing body that is
best qualified to deal with them in
telligently and justly.
Under this rule the taxation of real
estate will be assigned to local govern
ments, and the taxation Of corpora
tions, public and private, will be as
signed to the state. There are Other
sources of revenue for both state and
local purposes, This example is giver
simply to illustrate the principle.
3. Taxation for the purpose of re
venue should deal with property, moi
persons.
This principle requires the taxation
, Of property by the taxing body within
whose jurisdiction 1t Is located regard
less of the place Of its owners resi-
dence.
! 4. Taxation for the purpose of social