Morris tribune., 1903-02-21

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Some systems Of taxation work we'll
appeal to the iptuitive feelings of jus.
tice in the community, allow business
to proceed without obstruction in it's
natural channels, grow in favor with
age, and are attended in their admin
istration with little decentralization;
imposing on tax payers and tax off
Gals no undue temptation to fraud
and perjury. Other taxes, on the
other hand, are attended with demon
alization and perjury, obstruct bust
ness, foster monopolies, work injustice
as between tax payers, placing upon
one the burdens of another and. fail.
ing to adjust burdens SO as to fall
upon each with equal weight 1t is
our part, therefore, while discarding
Utopian ideas, to search for what ex-
perience has shown is the best in tax
alton.
We are all of us more or less fami-
liar with the tax laws of this state.
We know, in general way at least,
lat our real and personal property
is taxed for state, county, municipal,
town and school purposes All these
are worthy purposes for taxation, and
the average citizen is perfectly willing
to pay his share of the taxes levied,
provided he feels sure that every
other property holder in the state is
also paying his just proportion of the
taxes 80 levied. It is. however,
fact that most of our citizens believe
that all property holders in the state
are not paying their just proportion
of the taxes levied. Aud [ believe it
is fact which cannot be successfully
controverted that by deception, fraud
and perjury many OF the property
holders Of the state do escape paying
taxes on much of their personal pro-
perty, as we'll as some real property
and the question is. how shall this
untaxed property be. brought into the
assessors books. and onto our tax
lists?
1t is, of course. comparatively an
easy matter to tax real. property.
That is fixed, visible, and it's approx
mate value easily gotten at. I think
we shall al agree that we are in need |
of no wide reaching changes in our
tax laws as they affect real property
in this state.
But when we come to personal pro-
perty it is quite a different matter.
Men may, and men do invest their
money in personal property which is
not easily cotton at by the tax off
Gals, and then by perjury, when it
comes to listing their property for
taxation, they succeed in lodging
taxation entirely. Let me say right
here, before l forget if, that I believe
we are relying entirely too much on
the oath of the tax payer in matters
of taxation. The property holder
lists simply such property as he
wants to, and if need be, takes an
oath that he has made a true and
correct list of all his property. and
feels that he is no worse than his
He does not, perhaps,
fully realize that he has perjured
committed felony and
men become so caloused in these
matters that an oath means practical J
ly nothing to them. do not believe
in too free use of the oath. anyhow.
Men take oaths without ever think. {
ing what they do; officers repeat the '
oaths to, the affiant at lightning s
speed. aud the whole thing is farce, 7
in a great many ways at least. Why, {
men perjure themselves now-a.day +
and never think anything about it at r
all. That's dangerous tendency in
a community, is it nos7 I do not [
mean to say that all men are dishon- 6
est, far from it, but you all know as &
we'll as I do that there is too much q
in tax matters, aud too +
free use of the oath in matters per i
tanning thereto tends to lessen the /
CT the oath, and fails to &C i
complish the desired ends. y
The definition OF personal property f
as laid down in o lr statutes is broad t
and sweeping, and includes almost o