North Park union., 1901-01-18

| acted limiting the county min ieNieS'
that 1t would be the remedy for all our
financial Ills. However, In this act
there was IL loophole left which, II the
counties desired to take advantage or
1t, would overcome all beneficial results
to be derived from the act.
recommend that you enact law
/ that will bring about more uniform
and just equality Of taxation, one by
which the various classes, grades and
kinds of property in the different coun-
ties may be assessed on the same scale
of value. 1t does not stand to reason
that cattle are only worth 50 per head
In one county. and perhaps in the ad-
joining county the same class Of prop
erty may be assessed at $40 per head.
| l am thoroughly convinced that a
large portion of our tax falls upon
those who are least able to bear the
burdens. The man who owns small
house or small tract of land pays
more in taxes in proportion to the prop
erty he owns than does the man with
large interests, while many OF our
great corporations pay an exceedingly
small tax in proportion to the large In
terests which they control.
AS an example Of this unjust condi-
ton of affairs, l will cite the large eN-
I
ness within the confines of our state:
the Standard OIL Trust. which lays
tribute upon all our people, and many
other large corporations which absorb
vast sums of money yearly, yet pay no
| appreciable tax. One reason Of this
may be that the assessors are unable
to find any tangible property upon
which II valuation can Ike placed for
assessment purposes. This is particu-
| larly true In the case of the express
companies and that of the Standard
| Oil trust. These corporations find 1t
| greatly to their profit to engage in
business in this state, and rs Il result
| these large corporate interests should
| be required to bear their proportion OF
| the expenses of the state government.
They live under It's projections; they
| enjoy the blessings to be derived from
its government, yet they are not con-
| tributors to Its maintenance.
Aside from the plan of general as
sessment, nearly every state In the
Union has been compelled to resort to
| specific methods of taxation in order
to bring their income into common
| surate comparison with their needs.
This method of taxation is not new,
neither is 1t burdensome. i will brief
y
many modes of special taxation.
most equitable plan of raising
revenue is that of laying duties on in
heritances. This is not a new idea.
1t has been in operation in many OF
the oI;.sr states for n great many
years. where its operations haveproyed
emlnently successful. This tax should
be In the nature of progressive meas
urc the rate increasing as the rate
grows in amount. 1t has been said, in
general way, that every estate passes
through the probate courts once in
thirty years. If this be true, which
doubt not, the source of income from
this one source would be considerable
Another form of special imposition is
that of taxing legal documents that
are filed in our courts, and with the
county clerks and recorders. In this
state the salaries of all district judges
are paid out of the general revenues
fund of the state. and ! see no reason
why litigants should not he compelled
to contribute something to that fund.
l believe it to be righteous measure,
and that plan can be devised where
by both the plaintiffs and the defen-
dants in all our courts, from Justice of
the peace up. should be required to
pay fee Of 80 cents each. this fee not
to be taxed ms costs and not to be
recovered. but to be covered into the
office of the state treasurer at the end
Of each month.
Also there should be fee charged
for each writ issued. for each injunc-
ton, replcvin, attachment or other pa
per of Il like nature. From these va
rious sources considerable revenue
could be derived. and l respectfully
submit these remarks to you upon this
subject for your consideration.
Another source of income would be
by Increasing the present tax two per
cent. on insurance companies to three
PER cent. l am reliably informed that
the average tax in other states upon
this class of business amounts to at
least this sum. and there is no good
and sufficient reason why Colorado
should not receive the same compensa-
ton as is given to other states for the
same privilege.
l am firm believer in the virtues
OF an income tax. I believe it to he
just and fair to all. The burden does
not fall upon the shoulders of those
who are unable to bear it. / recon-
mend this form of taxation to you for
your most careful attention and con-
sideration.
would recommend that change be
made In the existing law. and that in
stead of fixing the value of n mine for
assessment purposes Mt onc-fifth OF the
gross product for the preceding year. it
be increased to three-fifths of the gross
product for the preceding year. This
Is relatively fair. know of no reason
why the full value of mine cannot be
as readily ascertained as that of any
other property, and trust that you
Will use every legitimate effort to see
that this apparent discrimination is
discontinued.
AS to the excess warrants. the COVER
nor thinks they should be funded into
longtime bonds.
Generous appropriations for the state
institutions are recommended.
Other suggestions and recommends !
tons Of the inaugural are rs follows:
better law fixing employers LA
bilty.
An amendment to the constitution to
permit the passage of an eight-hour
law.
Home rule in Denver.
Local option in taxation, giving COM
munities power to exempt manufac-
tories, etc, from taxation for local
purposes.
A decrease of tax penalties.
constitutional amendment to per-
nit three-fourths of jury to bring In