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

suspicion of dishonesty in making
false and fraudulent returns.
Farmer Perldns--ls it proper and
right that the state should charge each
taXbearer with fraud and dishonesty
In making his returns before or at the
time they are made, and require him
to purge himself of suspected crimes
Lawyer horndike--Certainly 1t Is
not All such charges and oaths are
a discredit and disgrace to any state.
They are a violation OF the respect
the state owes It's citizens and OF the
citizens self-respect.
The state should never charge dis
honesty or fraud in advance of its be-
ing committed.
A system which requires such pro.
cedure should be abolished.
Farmer Perllins-Suppose the state
should compel the disclosures asked
for in the tax list, what would be the
results?
Lawyer Thorndike-Dne.ha half the tax
bearers would be driven into bank
ruptcy, or insolvency, at once. A re-
lation of the facts required by the tax
lists would create the mightiest panic
ever produced, and one which would
force one-half the community into IL
quidation. The enforcement of the
law would be ruinous to the prosperity
of the state.
No citizen will disclose his private
affairs and financial condition, il he
can help it.
If he is wealthy and once confesses
his real wealth, the state will hound
him to return as large a sum as he
shows the first year, each year, as
long as he lives. He will be required
to give up 40 to GO per cent of his in
come in taxes. This no man in his
senses will do.
If, on the other hand the taXbearer
is involved, or insolvent, he will not
disclose the matter to the taxing Off
GERS and thus precipitate and compel
his own insolvency. So that both the
rich and the involved classes are in
terested in avoiding making tax re-
turns, as required by law, and will
, not do So
The theory that the members Of the
constitutional convention of 1851 had
sufficient wisdom to make an organic
law suitable to govern the people OF
the state, without change, for fifty
three years, is necessarily false.
No one generation of men is wiser
than another. The theories and be-
lief Of one generation are discarded
by another, and each generation
should govern itself.
The State says to the taxpayer, we
will trust you to be your own asses
sor, bat the moment you have COM
pleted the list, we will assume you
have made a dishonest return and re-
quire you to prove by your own oath
that you have not been dishonest
Such laws are not only dishonorable
to the State, but they are silly. The
sanction of an oath will not. in most
cases, secure an exact return. The
taXbearer knows that he can put his
own value in his property and effects
and he will do so, although all the
neighbors might value them higher
A system which will enable the tax
bearer to return his personal effects
at 10 to 25 per centum of their actual
value has it's advantages and will not
be easily changed.
Farmer Perkins-You have found
fault with cur present system of tax.
alton, but what would you substitute
in its place?
Lawyer Thorndile-I would leave
the legislature free to control the sub.
ject from year to year, according tc
its best Judgment, and according tt
present public sentiment.
| would let it try plan after plan
until it had reached that which woulG
bear least heavily upon the people.
All taxes are burdensome. The only
question is what form or method
would be the least burdensome.
/ would not have the state ATTEMPT
to do something 1t can not do. l woulG
not attempt to tax moneys, credits, ol
intangible property. | would have nc
inquisitorial features in the tax sys.
TEN. would not compel any citizer
to disclose his intangible property, OF
his debts.
On subjects as to which the state
wishes statistics, | might have 6
slight registry tax, but upon all OBJ
jects Of tangible personal property
would place slight tax, not based on
value, but rather on use. / would try
this plan while, and II it did moi
work we'll. would abandon It. The
/ state should have exclusive subjects
Of taxation and the counties should bt
permitted to raise the taxes as they
deem proper. l would have no state
or county boards of equalization or re.
view, such as are now in existence.
The usual requirements of those
boards, that If they reduce one mans
assessment, they must raise another
is a relic of barbarism. There is nc
reason or philosophy in such proyi.
( sion.