The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1903-10-22
THE MORNING SESSION.
Municipal Taxation, Sanitation, Gar
bage and improvements Discussed.

The morning session of the convention
was devoted to the reading of papers on
municipal taxation, sanitation, garbage de-
struction and street improvement. The pa
pers were read by visiting delegates.
G. NJ. Ballard, an officer of the society,
chairman of the committee taxation,
and water commissioner of Newark, N
J.. read paper on Municipal Taxation -
Although an attempt Is made by tax laws
to reach all persons and property. Mr.. Bal
lard said that, in his opinion, if an I'M
biased examination were made, it would be
found that nearly one-thrd the actual
value of all tangible and intangible per-
sonal property escapes taxation, this be-
cause the value of real property is deter
mined by such loose and unbusinesslike
methods that nearly as large an amount of
actual values Is exempted. The examina-
ton would show that great loss results
from the charity of certain legislative acts
which permit of wholesale exemptions such
as property controlled by religious, quasi
public and so-called beneficent agencies and
the holders or national, state and municipal
securities.
Mr.. Ballard recommended that men of
courage should unite and repeal the laws
which permit exemptions from taxation on
the grounds that taxes should be assessed
against all alike. Concerning real estate,
so that proper equalization might be de-
termined and after that is done, the better
mentS should be considered under uniform
rules according TO their true value. All per-
sonal property, whether tangible or intangi-
bic, should be taxed. In order to minimize
fraud, Mr.. Ballard suggested that every
property owner should be made his own
assessor according to the laws in force in
some parts OF Europe, which vests the set
tlement of estates in the hands of the tax
ing authorities Where false returns are
hD
estate is held liable.
Prof. Severance Burrage, of Purdue Uni
versity, read paper on THE Sanitation
OF Public and Industrial Buildings" He
emphasized the fact that hotels railroad
stations. theaters and similar structures
usually are Well looked after in large cities
because such buildings. when clean and
provided with good lighting and heating
facilities, are the best rental properties and
have the largest patronage. Buildings put
up with public money, such schools IL
braries and prisons, however rarely have
the proper sanitary attention, while usu-
ally no attention whatever is given to sani-
tation in the construction of most factory
buildings and sweat-shops.
john Jones, street commissioner of To-
ronto, Can. presented to the convention n
discussion of the methods employed in To-
ronto for destroying garbage. The general
principle is that OF incineration. III costs
about 5000 10 build the destructor and
$3.50 is required for operating every twen-
ty-four hours. The capacity is sixty tons
OF refuse, which Is consumed at an average
price of % cents ton. Mr.. Jones asserts
that the advantages OF this scheme are
cheapness of construction. effectiveness I'm
rapid and thorough combustion. entire alb
sence of odor and economy In operation.
Ernest Adam. engineer of the department
of streets and highways OF Newark, ~. J..
read a paper on Street Improvements I'm
Newark" THE Perviousness of Sewers
was discussed by Prof. A. p FolwelI, of
Easton, Pa. In which ne called attention