The evening times. [volume] (Washington, D.C.) 1895-1902, 1901-03-29

tjon of bad systems and injudicious laws
II is useless to iuveigh against tax
dodgers and faulty administration unless
the methods Of taxing such classes Of
property are changed.
Representatives OF corporate manage
ment a.d others are animated usually not
SO much by the fear of equal taxation
as Of unequal taxation under the prevail
ing systems.
Justice Cooley. in his work on Taxa
ton. says:
The assessment of personal property
reaches 50 small portion of the amount
really protected by Government that it
might almost be said that laws for the
purpose remain on the statute books rath-
er as incentives TO evasion and fraud in
the dealings of the citizen with The State
than as a means of raising a revenue for
public purposes
his might aptIy be applied to the sys-
TEN for the taxation of corpor eions as
well as intangible personally ia many Of
the States, system that puts a premium
upon evasion and inficts a peI.aIt- upon
honesty and weakness
The remedies seem to lie in the adop-
| ton by several States, working in har-
| mony 50 far as may be, OF new and mod
eTn methods based on correct principles
for the taxation of special forms of prop
erty, separate and distinct from the gen
eral property tax in respect TO both val
uation and rates of taxation, and thor
oIgh admiHIstra,-a' thereof.
IN the States Investigated there has
been more or less departure from the
general property tax toward the adOp-
ton Of special methods Tor the taxation
Of corporations. With few exceptions
however, efforts in that direction have
thus lar been devoid Of real me- bod or
design, and upon the whole chaos is
tbs only descriptive term applicable TO
existing conditions in Commonwealth tax
alton.
There is a marked tendency IN all
these states toward making earning pow
or the basis OF taxation for quasl-JuElic
corporations. Properly directed. this must
be regarded as the correct principle and
capable OF practical application to such
corporations under existing industrial
conditions
The great problem Of Commonwealth
taxation, of commanding interest in all
States. consists practically OF reform in
the methods of taxing corporations and
Individual personality Of an intangible
character, and an improved admInisLra-
tion Of a circumscribed property tax
The principles that taxes should be Ie-
We'd in proportion to ability to pay, and
that, even ander the general property sys-
TEN, they are designed to be upon per
sons rather than upon property, are gen
orally recognized Under existing eco
monte conditions property IS no longer
regarded as IN adequate test of ability
TO contribute TO the support OF the Gov
eminent Hence the marked tendency TO
apply different tests 10 special classes Of
property owners. There Is a growing class
OF citizens who receive large incomes or
salaries and enjoy all the advantages Of
society and good government, who,
though possessed Of abundant ability 10
pay taxes. are, under existing systems,
practically exempt from taxation or in
adequately taxed This class is receiving
and must continue to receive especial at
tenIiGn in the revision or reformation Of
taxing systems IL the several States.
~ lille a tax upon individual incomes is
generally conceded TO be just and equi-
table in principle. it has been received
with diSfaVOr and regarded as impracti-
cable in its operation. It is apparent
however, 70 the careful student of Com
monTealJh taxation. that because Of its
justice and the increasing efficiency of
State administrative methods that are be-
ing evolved. the idea Of a limited supple
mentary State income tax is growing in