The Lexington intelligencer. [volume] (Lexington, Mo.) 1901-1949, 1902-11-29

from recent university exten ion
lecture Of Professor Edward a. Ross,
OF the Nebraska University Some
phases Of the problems discussed 10
this lecture will be matters Of legis-
lation in Missouri at the approaching
session of the legislature. For this
reason it is well for good citizens to
begin to study these matters. Pro-
frssor Ross said in part:
1.-The fiscal problems that perplex
US pertain to the raising of state and
local revenues. Our first problem Of
taxation arises in connection with the
sharing Of state expenses among the
various counties. Most Of our states
have no taxes Of their own, but raise
money by levying certain additional
mills on the valuation Of property as
asccrtalned by local assessors. Our
endeavor to spread the state burden
evenly over the entire mass Of prop
erty locally assessed is an invitation
TO counties to keep their assessments
low and thus dodge some Of the state
tax. There win be no local objection
II all the property in county is
assessed at a quarter Of its true value
and It's citizens will thereby succeed
in dodging three-fourths of their just
share Of the burden Of the state gov
ernment But other counties are
equally shrewd and thus there. Is
between localities rivalry which
brings assessments down to an absurd
figure. In the same state we find
property assessed all the way from
par to one-twenty-fifth OF It's True
value In 1894, Chicago, in its effort
to evade state burdens, valuel real
estate at one-tenth Of its true value.
1t was still more shameless in valuing
personal property. AS compared with
other Illinoisans an average Chicagosn
appears to own,one-twentieth as much
money, one twentY-third as many
credits, one-seventh as much bank
stock and one-thirty-seveEth as much
stock in foreign corporations. He Is
one-twelfth as likely to own safe
one-twentieth as likely to own q
watch or clock and one-twentieth al
likely to own a sewing machine
Poor Cook county,
ut is this sort Of rivalry thai
causes the grand assessment total o
many states to be less than it wa
twenty-five years ago. One remedy
for this unbearable state OF things il
the Oregon plan. This provides tina
after 1905 the counties shall con
tribute TO the state treasury a certain
percentage Of their local expenditures
A county that raises for its own pur
poses twice as much as another count,
must pay twice as much to the state
This might do If there were not othe
considerations which urge the state +
open up for itself distinct sources Q
feyenue The favorite and time
, honored source Of our local revenue
is the general property tax
This system appeals SO much to th
/, average man, il is so rooted in Amer
I lean tradition, that only recently ha
the mountainof adverse evidence tina
has been plling up the last twenty
i i've years begun to shake faith in il
: Now, however, there is unanimou
! opinion among all students Of Amer
! can taxation thatthe general propert
tax as actually administered has com
! to be one OF the worst taxes known /
+, the civilized world.
i "The tap root Of the evil is tha
5 with the growth Of cltles, the mutt
: plicatiou OF new forms Of wealth, an
4 The increasing complexlty Of economl
I relations, personal property, whic
constitutes nearly oue-half Of a
4 property, more and more escape
assessment until the system has bD
cone a farce. The census Of 1876
8, showed that four-fifths Of hepersont
d property ia the United States escapt
S assessment and one-half Of the rel
estate Ia New York personal pro
1- eriy Is threetliths Of allproperty an
as pays one-tenth the taxes, In Broo
llyn m 1899 personal property pa