The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1902-02-07
Governors Address.
Governor Durbin delivered the opening
address and spoke as follows:

Governor Durbin delivered the opening
address and spoke as follows:
THE objects for which you have met to
give consideration are of vital Importance
TO the whole people of Indiana, and In well
coming you to this house l do so in their
name and in the hope that your delibera--
tions VIII be animated by a sincere pur-
pose to accomplish all that is possible in
behalf of the public veal.
The individual county assessor is
charged with a large degree OF response
tility, which, when aggregated, as 1t is
here represented, assumes most formidable
proportions. The problems with which you
must necessarily contend are varied and
complicated. First of all, the competent
assessor must be conscientious, self-reliant
and practical. The law lays down certain
rules and regulations TO be strictly observed
in the discharge of your duties, but there
are almost innumerable questions that must
be determined by ones own ju~dgment-by
the exercise of prudence and common sense.
The statutes make many specific provisions
concerning the assessment OF property, the
State Board of Tax Commissioners, after
Que elaboration, submits for your consid-
Grafton suggestions which are believed TO
be helpful; but nevertheless, there are many
phases in matters of detail that must be
left to your own discretion. Equality is the
word which best expresses the cardinal doc
trine of taxation, but even that is shorn OF
its force and significance unless ii is
adopted as a basic principle in its applica-
ton to the listing of property. Whatever
reform is undertaken with an earnest pur-
pose of achieving tangible, practical re-
suits, must be begun at the fountain-head.
The time is not within the memory of man,
nor is it recorded in history when there
were not complaints of unjust taxation;
but. as a rule, people are prone to over
look the real cause of the burden and that
which is construed 10 be unjust. The cor
rection of Inequalities, whenever and where
ever they exist, is a bounden duty which
rests primarily with assessors.
EQUALITY IN TAXATION.
9TH demand for equality in taxation be-
gan as far back as the beginning of any
thing like authentic history of the world.
By referring TO the Bible, II you are not
already familiar with the text, you will find
in the second book of Kings (xxiii, 80 these
words: And Jehoiakim gave the silver
and the gold to Pharoah, but he taxed the
land to give the money according to the
commandment of Pharoah; he exacted the
silver and the gold of the people of the
land. of everyone according 10 his taxation
Thus II will be observed that even when
we mentally wander away back into the
musty labyrinths OF mysticism we find
proof of conditions differing not materially
also, the plausible proposition that they
have varied only in degrees since Noah
established a record as the original ancient
mariner. The passage from the Scripture
bereinaboVe quoted, Notwithstanding the
lapse OF centuries since 1t was first promul-
gated, even yet contains the essential fea-
lures of all subsequent enactments relating
to the subject. Indeed, il is sanctioned and
practiced by at least one religious denom-
ination which accepts the law of the Holy
Writ as best for levying assessments by a
system based upon the fundamental princi-
pie of equality. This church regularly APP
points a board Of assessors for its congre-
CATION, the expenses Of which for a given
period are carefully estimated. The board
then proceeds TO assess each member in ac-
cordance with the amount of worldly goods
Of Nhich he is known or is believed to be
possessed. II he is not satisfied, he is at
liberty to appeal. but he must make his
plea and statement to the entire congrega-
ton. II he succeeds in establishing the
claim that he has been unfairly assessed,
out of proportion to his brethren, he is
granted a reduction: If he fails to sustain
this point, however, the complainant is
thereupon assessed doubl the original
amount as penalty (under pain of expul-
slon) for attempting deception. This sys-
tenn has beer found productive OF such adj
mirable results that the church of which
l speak is never found complaining OF lack
of funds or subjecting itself to criticism on
account Of discrimination In the manner OF
raising revenues. 1t is an old law, as old
as the Bible. but obviously one worthy OF
commentator because it serves the good
purpose of equalizing the burden without
the least favoritism-the rich and the poor
alike contributing an equal amount. grad
uated on the financial ability of each 70
pay his allotment. TIL principle involved
in this is well worthy of being applied to
civic affairs. because it is manifestly just
and equitable.
DISCUSSED IN ALL AGES.
Methods Of taxation have been pro.
pounded and discussed in all ages. Ever
the poets, who. as a rule, are not regarded
as being much given to the consideration
OF practical commercial affairs. have en-
bodied the subject in song and story. The
immortal Shakespeare. for instance, is OF
record as saying;
These exactions
Whereof my sovereign would have note
they are
Most pestilent to the hearing; and. tC
bear 'em.
The back is sacrificed to the load
"Herrick likewise gives homely admoni-
ton to those whose duty IL il to raise pub
lie revenues by assessment in saying:
" In things a moderation keep;
Kings ought TO shear, not skin, theil
sheep.
churchill. too. attuned his muse TO re
fleet the inner consciousness OF a consid
erahle number of our fellow-citizens wher
he wrote:
What il Z to us if taxes raise or fall
Thanks TO our fortune. we pay none at all.
There is something in the word taxa
ton which somehow seems 10 invest 4
with a peculiarly aggressive and not alto
gether pleasurable significance. In looking
for a synonym-Something more soothing
as IL were-I find in one OF the STANDARD
dictionaries a substitute which conveys tn,
same meaning. but which may be used yer
baliy or in writing without making il ap
pear either pestilent or as wearing spurs
The substitute provided by the delicate ar
OF the dictionary maker is compulsory con
tribution.' / think that is the better de1ni
ton. IL looks and sounds more polite. l
means the same thing as taxatlon. 10 %
sure, but those who may oppose a PROPOSE
ton OF this kind as an abandonment OF IN
practical for the sake OF the ornaments
can be easily countered. IL not actually con
$1,000 - - AAas