The Elbert County tribune., 1902-09-18
THE AUSTRAI.AsIAN TAX AMEND
MENT

IN Ofutr tDAI our fcadcrS may become
more familiar with the question known
as the ..BuclSlin Amendment" which is
to be voted on at this falls election, the
TRIBUNE will publish several articles
giving the best arguments on both sides.
The following is from the pen of S. W.
Sample, well known writer favoring
the amendment:
Probably the most important OF the
six amendments to our Colorado state
constitution 10 be voted upon next No
vember is the Australasian Tax amend
ment"
This is not a party measure, one way
or the other, and whether our readers
are in favor or opposed, they will be in
terested in a synopsis of what it pro
poses. The amendment does not pre-
scribe nor impose any new or old system
OF taxation. Its friends claim this as
virtue, its critics deem it weakness. II
is, at any rate, fact. The amendment
itself lays down no fixed system OF taxa
ton, and its adoption will not necessitate
any change from the present system-it
will simply make certain changes posi-
bic. The amendment has of course
nothing to do with federal taxation. 1t
does not touch either the tariff or the
internal revenue system. 1t has nothing
to do with the license laws. The amend
ment, il adopted, authorizes the voters
Of any county in the state to exempt
from local taxes, in whole or in part, per
sonal property and improvements upon
land. However, neither the whole nor
any parts Of rights of way, franchises in
public ways or land values may be so ex-
cmpted. Some Of these items are in
this state classed as personal property;
but this kind of personality the amend
ment clearly says shall not be exempt
from taxation. Other kinds of personal
property, such as household goods or
cattle or tools, and improvements upon
land, may be exempted
"Do you ask how this is to be done?
One hundred resident taxpayers shall
sign petition and file it with the county
clerk and recorder not less than thirty
nor more than ninety days before the
election. The question is then submit
ted to the voters at the next election.
This can be done only once in four years
This is what is known as home rule in
taxation-every county deciding for it
self how it will raise its own taxes, just
as now every county decides how it will
expend its own funds.
"With regard to state taxes, the
amendment declares that the rate of tax
alton on property in general for state
purposes shall never exceed four mills
on each dollar of valuation; but the leg
islature is given the right to increase the
tax on rights of way, franchises in pub
lie ways and land values to the extent OF
two mills additional on the dollar This
would permit the legislature to cause
social values to pay six mills on the dol
lar. 1t would also permit the Legislature
to cut down the tax on personal property
and improvements and substitute there
for, for example, either tax on railway
and other similar franchises or a tax on
incomes.
''This system has been in operation for
some years in New Zealand and other
colonies OF Australasia, hence the name
"Australasian Tax amendment" This
amendment may be adopted or rejected
as whole, or either section may be
adopted or rejected separately. 1t will
probably neither be endorsed nor con-
demned by the state convention of any
political party, so that it may be consid
cred purely upon its merits"