The Lamar register., 1902-07-09
AUSTRALASIAN LAND TAX AMENDMENT
DISCUSSED AT COLORADO BAR MEETING

would be less than the reduction on
personal property and improvements.
Now, as most taxpayers own both
kinds of property. only land owners
who held unimprOved or half-improved
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 confis-
cation, so far as it is honest. rests up
on imagination and misinformation.
1.-The truth Is that the exemption of
products from local taxation would, 10
that extent, stop the confiscation and
robbery of labor and capital now TAX
ing place under the general property
tax, while the taxing of social values
for social uses takes for public necessl-
ties only those values which society
has created, and therefore has right
to tax. The Australasian tax Is there
fore right and just, while the present
tax system is confiscation in the worst
sense of the word.
"The fundamental principles of gov
ernment as enunciated in the Declara
ton 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 self-government.
Does the amendment increase the pow
err of the people over questions of tax
alton or lessen it? To ask the question
is to answer it.
'The present provisions Of our state
constitution are innexible 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 matters of taxa
ton.
"Another principle fundamental 30
our government and found in the fed
eral 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 vestlng In, or rather restoring to the
people their power to control their own
local tax system. 1t is the principle
of applied local self-government. 1t
establishes the initiative and referen-
DUN in direct local taxation. giving the
initiative to the taxpayers. and the ref
erendum to all the voters.
''The present tax laws are complex,
expensive and intricate The effort to
tuY n
tangible. property in sight and out of
sight, property which can be concealed
or driven away or whose very exist
ence is known only to those whose in
terest is to conceal it, cannot in Its
nature be understood nor enforced.
The Australasian 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 1t, as
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 it all, is purely mathe-
matical proposition. simply the plat
ting of the earth's 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 it until one year later.
Any county then adopting it could not
put in into operation till the ASSESS
ment in the spring following, and a
year later such tax would be collect
ible. So that 1t will be nearly three
years from now before it can be tested
at all. thus allowing ample time to ad-
just property rights 10 the new tax.
Then it may be tested in as slight de-
gree as the taxpayers and voters OF
any coInty may desire"
Arguments Against the Bill.
Mr.. Lafayette Twitchell. in opposi-
ton to the bill, said: 1T is difficult to
give this piece of legislation any name
that would seem more appropriate than
The Bucklin Bill Although it is put
forward under the pretense that it is
the Australasian land tax law, the rea-
sons for it's existence, its objects, pur-
poses and form are so dissimilar from
the law there adopted that it cannot be
said to be in the line of consanguinity.
So original would 1t be in its work.
ing effect that 1t is not unfair to de-
scribe it as the peculiar product of its
author.
1.-The essential purposes of this ex-
traordinary measure are:
81. To permit the various counties
to raise all revenue for county, school
and municipal purposes by means of
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.
80. To enlarge the limitation upon
the state levy from four to six mills
on the dollar.
'The proposed scheme of taxation is
so Mt Ynriance with and contrary to