Perrysburg journal. (Perrysburg, Wood Co., O. [Ohio]) 186?-1965, 1901-09-06
EQUALITY IN TAxATIoN
That Is What the Republican
Party Demands.
DEMOCRATS TAKE THE OPPOSITE.

They Demand Excessive Taxation of
Corpora tions, Instead of Having
Them Pay Into the Treasury Their
Fair and Proper Share of tho Tax
Burden.
If the Democrats expect to impeach
or impair the record of the Republi-
can party on the subject OF taxation
of corporate franchises, they will be
sadly disappointed. The position of
the Republican party on this subject
is impregnable. 1t has distinct and
admirable record in respect to taxa
tion, and by that record it VII. stand
firm and undismayed. There will be
no dodging or shifting, or evasion Of
the issue. The facts show that the
only rational and equitable tax laws
Of fIfe state have been written on the
Statute book by the Republican party.
The returns in the Office of the Audi
tor of state show that large and
growing revenue has been assessed
and collected from corporations, as a
result Of laws enacted by Republi-
can administration. But we shall go
farther. We shall show, by the his
tory and development of the tax laws
of the state, and by the decisions of
the supreme court in respect thereto,
that the Republican party has origi-
mated and enforced just and equitable
laws for the taxation of corporate
franchises-despite very serious legal
objections-and that the party has ex-
tended the system of taxation of cor
porate franchises just as far as the
Ohio constitution will permit. Before
further legislation on this subject can
be enacted, the state constitution
mus be amended to give the legisla
ture the necessary power. Such is
the status of the question, as will be
shown by n sufficient review of the
history of the legislation in respect to
taxation, and the review of such leg
islation by the highest justice tribu-
nal of the state.
The Ohio Republican platform for
1891 contains this provision:
I'VE favor such a revision of the
tax laws of the state as will require
all classes of property to bear their
equal an dust share of taxation, and
we recommend the creation of such
machinery for fixing and equalizing
valuations as will be adequate at all
times to correct error and take notice
OF changes in value"
The position of the party is thus
clearly and unequivocally stated. The
party not only recognize the necessity
for a revision of the tax laws of the
state, but 1t demands the creation of
such machinery for fixing and equal
izing valuations" as will enable the
state to levy and collect q fair and
just amount of taxes from all classes
OF property; and, further, ito correct
error and take notice of changes in
value" 1t is the purpose of the party,
therefore, not to enact any radical or
unjust egislation-thus creating work
for the supreme court to undo, aimed
at any one class of property-but, as
clearly stated in the platform, TO en-
act appropriate legislation which will
compel "all classes of property to
bear their equal and just share OF
taxation" The purpose of the party
is to secure uniform and just leglsla-
tion, under which q Uniform rule of as
sessment will be applied to all species
OF property, and to permit other kinds
TO escape its just share of the public
burdens. At the same time the party
purposes to create such a tribunal as
will afford to a:ll classes OF property
owners chance to review the action
OF the assessors, and TO correct errors,
and make a proper estimate Of
changes in values. The party simply
demands a just, equitable, and bugi-
ness-like system of taxation, and a
fair and equitable administration of
such system.
The Democratic platform, ON the
other hand, declares in plain terms,
its hostility to railway and other cor
porations, and purposes to enact such
legislation as will bring all such cor
porations under some new and differ
ent form of taxation from that which
will be applied to other species of
property. This is a blow AIMED d.
rectly at the corporations, and shows
the true spirit OF the Democratic plat
form. That party does not propose a
fair and equitable distribution of the
public burdens, and declares that the