Waterbury Democrat. [volume] (Waterbury [Connecticut]) 1900-1903, 1902-08-14
THE TAXATION QUESTION.
Full Valuation Has a Champion in At,
torney Byrne.

j
Full Valuation Has Champion in At,
torney Byrne.
Editor Evening Democrat
Sir: In a morning paper / notice a
story to the effect that a local manu-
facturer stated to the reporter who
wrote 1t that there Is likely to be a
combination OF manufacturers here to
fight in the courts, il necessary, the
proposed listing of their properties at
their full valuation; that they consider
such action unjust to them, and de-
mand to be relieved from the strict en-
forcement Of the letter Of the law.
In making this statement it does not
even opposed the full valuation theory,
as such, but merely in SO far as it af-
fects the manufacturer.
A principle which affects the inter
ests of all at the same time. to the
same extent, and for the same purpose.
must needs be equitable, and, it would
seem, that the enforcement Of that
principle In its application rigidly,
without discrimination to any, must
also of necessity be equitable; 1t fol-
lows, therefore, If the foregoing be
ture, that any departure from the rule
would be inequitable because of dis
elimination, would be holding out to a
few opportunities which are denied the
majority, and still further weigh down
the citizen and taxpayer whose means
are invested in small real estate hold
ings.
If the manufacturers had reason for
complaint when the property of all
was listed on a supposed one-third
basis, why should they complain be-
cause it is proposed now to multiply by
the value of the holdings of all and
at the same time to divide by 3 the
rate Of taxation?
To me it seems that 3x3-.-3 leaves
you in the same situation in which you
found yourself originally, and If my
mathematics are not faulty it must fol-
low. as I view the situation, that no
| argument which has for its basis the
idea of discrimination in the matter OF
taxation, can be otherwise than i1logi-
cal. Ii it We're proposed to deal UNI
fairly with our industrial concerns.
either by listing their holdings at their
full valuation while the property Of
others was being listed at less than
full value, or by holding up the prop
erty Of the manufacturers to a ficti-
tious value, then i should want to see
that injustice righted and would not
| hesitate to proclaim my desire to that
end nor to condemn a proposition
which might involve such a condition,
but until it will have been demon
strated that our assessors show a dis
| position to deal thus unfairly with
them / cannot understand why the
manufacturers threaten war.
To the statement that municipalities
sometimes hold out inducements to
manufacturing concerns to locate in
| their territory, can but state that it
suggests no reason for hesitating to
adopt just principle, much less for
the preparation of an outrageously
unjust one. In offering such induce
ments no municipality would under
take to propose freedom from taxation
ad infinitum. Nor would it be likely
to add to a proposition of freedom for
| number Of years one which would in.
volye a discrimination forever there
| after in favor of the new concern.
| Such a proposition would be nothing
more than a reductio ad absurdum.
and no one would condemn 1T more
loudly at least in my Judgment, than
other local manufacturers not related
| by blood or business ties to the owners
of the new concern.
The question: seems to me to reduce
itself to this: Why should the manu-
facturer be excused from paying his
4 just and reasonable share Of the public
expense, and why should the poor
property owner be expected to bear In
addition to his just and reasonable
proportion Of such expense such an
amount as would make up that proper
ton representing the extent to which
4 the manufacturer Is excused?
Thanking you for permitting me the
use of so much of your valuable space,
Very truly, M. J. BYRNE
Waterbury, Aug IA 1902.