Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1902-01-30
PUBLIC TAXATION.
Report 0f the Delaware Committee which
Attended the Buffalo Conference.

port 10 aOV. tihnn:
We have recently received, and trans
nit herewith, the official report of the
proceedings of the National Conference
on Taxation, held in Buffalo, n. ",
in May last, which we attended as
delegates from this State.
The imperfect tand in many respects
unjustl methods of State and local
taxation prevailing in this country
have been for long time the subject
of investigation by State legislatures,
by State officials specially appointed
for the purpose, and by civic bodies
organized with the object Of promot-
ing the general welfare. Taxation, as
an economic question, has engaged the
earnest attention of teachers and
students for years, and treaties on the
subject without number have been
published. A political campaign has
rarely occurred in which the contest
ing parties have not deplorcd in
pathetic terms the unjust burdens Inn
posed upon the taxpayers, and prom
Used, without reserve, such reform as
would afford the people prompt and
enduring relief. But notwithstanding
all this, the various systems in opera
tion today, under which revenue is
raised from real and personal property
for the support of State and local
government, arc admittedly defective
and work serious injury to property
owners.
The conference hold at Buffalo was
called by the National Civic Fedora
tion in recognition of the very general
dissatisfaction with prevailing methods
and in order that the problems involved
might be considered from the higher
standponts of principle and mutual
cooperation. The governors of the
several States and civic organizations
we're invited to send representatives
There was no concerted action of
powerful political organizations TO
bring together large assemblage at
the conference, yet it was well at.
tended, duly accredited delegates being
present from % States, representing
every section Of the Union Many of
the delegates are prominent in State
and national affairs, a fact that gives
evidence Of the rapidly crystallzing
sentiment in favor of reform in taxa
| tion.
No attempt was made to devise a
plan that could he recommended for
adoption as an improvement over the
| tax systems now in operation, hut the
defects of these systems We're so full ex
posed and the principles of Just taxa
| tion so clearly defined, that the way
was open for the ultimate formulation
of plan of State and local taxation
that must prove generally acceptable
as Il solution of this difficult and
troublesome problem
The methods Of assessing property
were discussed at great length 1t APP
| peared that in many States a persist
emit effort has been made to assess both
the real and personal property of the
citizens for what is known as the
general property tax. In these
| States close attention has been given
| to the listing of all classes of person
ality, the return by the owners to the
assessors being enforced by the most
| inquisitorial proceedings prescribed by
| statutes imposing the severest penal
ties for failure or refusal to make the
required return: but ii was admitted,
in most cases, that the law had failed
in its operations.
During the deliberations of the con-
ference. we submitted the proposition
that, while no system of taxation could
be considered as perfect that did not
provide for the equalization of the as
scssment of real or personal property,
or both, where both classes are taxed,
and that it should he the object in any
system proposed to arrive, as nearly
as possible, at fair and just basis Of
assessment. The most important ques-
ton was the tax levy and the expenses
of government which determine the
tax rate. The proposition was we'll re-
ceived and commented upon as relat
ing directly to the most Important par
of the problem before the conference.
In respect to taxation for State pur
poses alone, it was the prevailing opin
ion that right solution could not h'
hoped for except by the cooperation
of the States and by tie adoption o
methods that could be applied alike il
all States. The marvellous growth o
the country and the vast development
Of its industries resulting in the es
Establishment of close relationship be
! tween the different sections, have elimi
mated the once purely local feature o
this branch of the subject, and, as Sc
forth in the call for the conference, tn
problem "cannot be solved withou
considering the mutual relations c
contiguous States and localities. \
. unequal tax on the farmer in one Stat
Y may make it difficult for him to Sc
/ his products in the world market:
E An unjust tag upon the manufacture
4 or business man may drive him out {
/ the business; an unfair tax on the CO.
: poration may cause il to move to al
( other State. Action by any one con
+ monwealth evidently reacts upon /
{ neighbor
r On the subject of local taxation IL
s trend of opinion was toward a separi
: tion of the sources of State revenl
G from the sources of revenue for Il
support of the county and municip
governments. so that what is termf
"local taxation would he based upc
# an entirely different class of proper
I from that on which State tax is in
II posed.
. The people of Delaware are now co
i cerned more deeply perhaps than ev
% before about the matter of taXatio
o and in presenting this report we @
terrain the hope that il may lead to
general discussion that Will have /
influence in bringing about revisit
of our tax laws. II may not be out
place to remark that the question ca
not be fairly answered by the wei
worn and ont of date argument that
perfect system Of taxation under whit
the burdens of government can
equalizod, is impossible. We subm
that il is both possible and practicah
to establish in Delaware a system
taxation that will he just and eqla
that will produce revenue for the su
port of the State from one class
property and revenue for the suppo
OF the several divisions of local COVER
ment from another and entirely diffe
ent class and that will SO regulate Il
valuation of all classes of property al
the collection and disbursement