The Stark County Democrat. [volume] (Canton, Ohio) 1833-1912, 1901-10-26
THE TAXATION PRIMER
Plain Truths Brought Out BY Per-
tinent OueStiOnS--DemOCratiC
Idea of Equal Tax Burdens.
@. What is the object of taxation?
A. To raise revenue for the supper

of government.
G. How is it raised?
A. The national government raises
revenue taxes. The city, county and
state governments raise their revenue
by taxing all property according to its
value.
Q. What Is the rule of taxation?
A. The constitution of Ohio says
that all property shall be appraised
at its true value in money, the statute
carrying this provision into effect
uses the same words.
Q. What Is the true value?
A. The true value is what the prop
erty will bring in a fair market.
Q. Is all property in Stark county
appraised and taxed?
A. Not half of the personal proper
ty and hardly any of the valuable priv
leges nearly all real estate Is ap
praised. however.
q. Is all property on the tax duplt-
cate listed at its true value?
A. But little of it. Some property,
like houses, lots and farm lands, which
cannot be hidden, is taxed for nearly
its true value. The steam railway
property in Stark county is listed for
taxation for SO ,035 ,633. The real value
Is $t4.S76 1000. They are taxed at
less than % per cent of their real value.
@. How Is the rolling stock of the
railroads appraised?
A. Flat cars are appraised at $4,000
which is less than the patent coupers
aud brakes on the same are worth,
Locomotives are appraised on an aver
age at $2.5OOO0. They cost about $12,
10000. Passenger coaches are apprais-
ed at about S1,300.00. They cost about
S60OO00.
q. What is the cost of box cars?
A. About 100000.
O. What are box cars appraised at?
A. About $4,000.
Q. Who does the appraising of the
steam railroads?
A. A board made up of all auditors
Of counties in the state through which
each railroad runs.
@. What did Tom. L. Johnson ask
these boards to do?
A. He asked these auditors to ap-
praise the railroad property the same
as farms and small homes are apprais-
ed. This is generally conceded to be
about 60 per cent. of their selling value.
Q. What would have been the effect
on Stark county had the auditors
done this?
A. II would have added about &c.
0O0, 10000 30 the duplicate, which
would have produced about $4,000 in
taxes.
@. What did the auditors do?
A. Some rode on railroad passes and
said nothing; others said that Tom
l.. Johnson was trying to make polit-
cal capital. All refused to make any
substantial increase in the valuation of
the steam railroads above what the
railroad officers themselves had ap-
praised their own prOpety.
Q. How do other states assess rail
road property?
A. Two examples will answer this
question: The Nickel Plate railroad is
assessed in Indiana at $36, ,260 per mile
In Ohio II is assessed at Sl3,7l3 per
mile. The Wabash railroad is assessed
for taxation in Indiana at $30,267 pei
mile; in Ohio at sl2 ,SO5 per mile.
Q. What was the conduct of Audi
tor Reed, of Stark county?
A. The same as the rest of auditors
who, by their action, showed them.
selves 70 be the tax lodging champions
for the steam railroad companies. Fol-
full report of his conduct, read the
complete record of the board. as pub.
lished in the columns of the Plain
Dealer and the News-Democrat in May
last.
@. What did Tom L. Johnson do tc
induce the auditors to increase the ap
praisement?
A. He brought mandamus proceed
ings to compel the auditors to call wit
uesses and learn the value of the rail
road properties.
Q. With what result?
A. He was told that he must frs
ask the state board of railroad equal
izers properly to appraise the roads.
q. Who constitute this state boarC
of railroad equalizers?
A. The state auditor, the state treas
urer, the attorney general and the rail
road commissioner.
@. What did they do with Tom l.
Johnson's demand for equal taxation
A. They said the law did not permi
them to raise the appraisal.
Q. What has Tom l.. Johnson ac
complished in his fight for just taxa
ton of steam railroads?
A. He has raised the question O
justice in taxation, which will neya
be settled till Ii is settled right.
@. Why has he not accompllshe
more in the matter of Just appraisal
on steam railroad property?
A. Because the county auditor
would not appraise the railroads aC
cording to the law, as their oath re
quired them to do, and the state boar
so construed the law that it could nc
interfere with what the auditors ha
done.
Q. Has Tom l.. Johnson quit tn
fight?
A. He says he has only just bt
or,u n