The Ohio Democrat. (Logan, O. [Ohio]) 1886-1906, 1903-09-10
TAX LIST SYSTEM.

H | do not like about our tax sys-
TEN 10 the persona! and inquisi-
tional feature of the tax list
According to it, | must unbosom
myself TO township assessor and
tell him all my affairs. His list
requires me to tell the value of mon
eys in my possession, or on deposit,
on tax levy day, value of all credits.
and then deduct my debts from the
credits, and in this way disclose to the
township assessors my exact financial
condition. The blank is to be returned
to the county auditor and made a per-
petual record. This am required to
do every year. While do have moth
ing to conceal from such inquiries, 1
would like to know how this provision
Of law works out in practice.
Lawyer Thorndike-It does not work
out at all. BY those who wish to avoid
the requirements of law, it amounts
to nothing.
a taxbearer who does not wish to
return any money on hand does not do
so, and as to credits, they are Offset
by debts, fictitious or otherwise.
Farmer Perkin3-Is there no way to
compel a citizen to return his money
and credits as the tax law seems to
require?
Lawyer Thorndiie - Practically,
there is no remedy. The state has no
efficient means to reach the facts in
each case. The effort to do so would
lo 40
not afford TO do it. Hence the items
13 and ID on the tax list, moneys and
credits, are dead letter, except in the
back townships. The taXbearer is re-
quired to swear to his list, and he is
careful to do So Then he cannot be
compelled to swear again to contra
dict himself. This principle of law
that man cannot be compelled to
convict himself is older than the tax
laws. The state cannot, in practice,
secure any evidence to contradict the
return of moneys and credits, and so
is helpless. Taxation under these two
items is purely voluntary and only a
burden on the conscience of the tax
bearer. If he happens not to have a
conscience, he evades any return OF
moneys and credits.
No man will disclose to the state his
financial affairs, will display his cred
its and deduct his debts. Many make
to be placed on it,
Many men will disclose so much OF
their affairs as they think in posses
sion of the public, but no more. The
principle governing men in returning
moneys and credits is only to give
enough to prevent their being inquired
after by the boards Of tax review.
Hence all wise men, as far as pos
sible, conceal their possession or
ownership of moneys and credits from
taxing officers. What those officers
do not know, they cannot reach.
The assessor and auditor are de-
pendent on public favor. They do not
wish to make enemies. The boards OF
review regard the business of inquir-
ing into their neighbor's affairs as
mean and contemplate, and hence the
taXbearer usually escapes.
In other states the tax lists have
the same inquisitional features.
In North Carolina the taxbearer is
required to appear before list taker
and state his money in hand. He is
also required to state his credits, bat
may deduct his debts therefrom.
In Georgia, the taXbearer is required
to answer tifty-uine questions, true an
swers to which would require him to
show up all moneys and credits.
The answers to these questions must
be sworn, and the taXbearer must
swear that he has not acted the scoun.
drel in answering the questions. One
question is, How much money have
you in hand?" Another is, What is
the gross value of your notes, accounts
or other obligations for money!" An
other is, Are you railroad presi
dent?"
In Indiana the tax bearer is required
to answer 100 questions. Thirteen OF
these relate to money and the various
kinds of credits. Then 20 lines are
reserved for him to give an ltemized
list of his debts. He is required tC
list his male and female dogs separate
ly. and then required to answer three
interrogatories. The first is as to trust
positions, executor, administrator
trustee etc.
The second is whether he has con
verted any of his property to avoit
taxation.
The third is, if you did so, give full
j. particulars, The second and third in
Z terrogatories are always answered
mo" There never was a yes to the
second and third questions, or eithel
of them.
The lister is required to swear thai
he has honestly returned his property
and not tried to evade the return o.
the same. In Ohio, in verifying the
tax list, the taxbearer is required t.
swear that he has not resorted to any
shifts or devices to avoid taxation.
Farmer Perkins-What are the lega
theories OF these tax lists?
Lawyer Thorndike-They are that
zach citizen is to be his own tax as
sessor, but that he cannot be trusted
for that purpose. That when he has
made his return, the state will suspect
him OF dishonesty ana roguery, ant
mM IN n u