The Elbert County tribune., 1902-07-10

kinds OF property. only land owners
who held unimproved or half-lmproved
property would have their total taxes
increased. Even such persons could
escape Increased burdens by selling to
the incoming population or by improv-
ing. In fact, the whole cry OF conhs-
cation, so far as II Is honest, rests up
on Imagination and misirforiDation.
''1'le truth is that the exemption OF
products from local taxation would, TO
that extent, stop the confiscntion and
robbery OF labor and capital now TAX
ing place under the general properly
tnx, while the taxing OF social values
for social uses takes for public necessi-
ties only those values which society
has created, and therefore has a right
to tax. The Australasian tax Is there
fore right and just, while the present
tax system is coniscation In the worst
sense OF the word.
''The fundamental principles OF gov
erDment as enunclated In the Declnra-
tion OF Independence, are the founda-
tions upon which not only our govern
ment is based. but upon which all gov
ernment Of, for and by the people.
must be based. Are the principles Of
this amendment In harmony with and
based upon such fundamental Ameri-
can ideas? One OF such fundamental
principles is that of sclf-government.
Does the amendment increase the pow
er OF the people over questions Of tax
alton or lessen iti 1'c ask the question
is to answer it.
1.-The present provisions OF our state
constitution are infiexlble and give the
people no power over the Incidence of
direct taxation. No matter how bad
or rotten the general property tax has
become. under existing constitutional
provisions, neither the Legislature nor
the people can change that system in
the slightest degree, except In violation
OF organic law. This amendment
makes the constitutional provisions
flexible, and gives the people power to
govern themselves In mntters of taxa
tion.
another principle fundamental 90
our government. and found In the fed
erai constitution. is that OF local self
government. All power Is not centered
In the general government at Washing
ton. but power over local matters Is
reserved to the states or to the people.
This amendment simply carries that
principle. so far as 1t concerns local
taxation, to Its logical conclusion, that
OF vesting In, or rather restoring TO the
BtVlit Ihtlt DbNti W tbhtlOi tiitli VNh
local tax system. 1t is the principle
OF applied local f-government. 1t
establishes the initiative and rcferen-
dun In direct local taxation, giving the
initiative to the taxpayers, and the ref
erendum ia all the voters.
The present tax laws are complex.
expensive and Intricate. The effort to
tax everything, values tangible and in
tangible, property In sight and out OF
sight. property which can be concealed
or driven away or whose very exist
euce Is known only to those whose In
tercst is to conceal 1t. cannot In Its
nature be understood nor enforced.
The Austrnlasian tax on the other hand
is in Its nature simple and easy of en-
forcement. An exemption from taxa
tion requires no power to enforce II. us
taxpayers do not voluntarily pay taxes.
Land. rights OF way and franchises in
public ways cannot be concealed from
the knowledge of the assessor. To as
sess and tax 1t all, is purely mathe-
mntical proposition. simply the plat
ting of the earths surface. Its value
is the most easily ascertained OF any
known values. There can be no dupli-
cation In Its taxation. 1t cannot be
evaded by rich or poor. If it
should be carried this fall, no county
could adopt II until one year later.
Any county then adopting It could not
put In into operation I'LL the ASSESS
ment in the spring following, and n
year later such tax would be collect
ible. So that 1t will be nearly three
years from now before II can be tested
at all, thus allowing ample time to ad-
just property rights 10 the new tax.
Then 1t may be tested in as slight a de-
gree as the taxpayers and voters OF
any connty may desire"
Arguments Against the Bill.
Mr.. Lafayette Twitchell, in opposi-
tion to the bill, said; ut is difficult to
give this piece of legislation any name
that would seem more appropriate than
The Bucklin Bill Although 1t is put
forward under the pretense that 1t is
the Australasian land tax law, the rea.
sons for Its existence, its objects, pur-
poses and form are so dissimilar from
the law there adopted that 1t cannot be
said to be In the line of consanguinlty.
So original would 1t be In its work.
ing effect that II is not unfair to de-
scribe 1t as the peculiar product of its
author.
THE essential purposes of this ex-
traordinary measure are:
Il. To permit the various counties
to raise all revenue for county. school
and municipal purposes by means OF a
single tax ON lands and corporate ease
ments in lands. it being contemplated
in The scheme to exempt from taxation
all improvements and personal prop
erty.
-2. To enlarge the limitation upon
the state levy from four to six mills
on the dollar.
THE proposed scheme OF taxation Is
so at variance with and contrary tc
the general principles of taxation
adopted in this country that 1t may be
classed at revolutionary