The Ohio Democrat. (Logan, O. [Ohio]) 1886-1906, 1903-08-27
T1ARMBR PERKINS Continuing
M our conversation on the tax lists,
4 in practice does anyone refuse to
list his property or swear to 1t


or heard of case where a party re-
fused to list or to swear or affirm to
after listed2
Farmer Perkins--Can you account
for the fact that none refuse to list or
to swear to the list?
Lawyer Thorndike-That is easily
accounted for. 1t is easier to beat the
state by making ones own list and
verifying it than by trusting the as
SCISSOR.
Farmer Perliins-Then, in fact, the
auditor rarely has an opportunity to
add fifty per cent to the assessors tax
return?
Lawyer Thorndike-That is the
case. The auditor is necessarily a
placeman. If in his first term he wants
his second term, and if in his second
term he wants another Office, and in
any event, he does not intend to make
himself unpopular.
Farmer Perkins, notice on my tax
blank that if fail to make return
shall forfeit and pay to the state
from 500 to $500 Has there ever been
any enforcement of this provision?
Lawyer Thorndike-I never knew OF
q case in the state, not even a prosecu-
tion begun. The tax bearer finds his
opportunity in making his return and
he never fails to exercise it.
The theory of the law is that every
tax bearer is his own assessor, and 10
allow an interested party to hear and
determine his own case is too good an
opportunity to be lost.
The idea of the Hon. Alfred Kelley,
the founder of ad valorem system in
Ohio, was that under the sanction OF
oaths, tAe tax bearer would tell all
about his property, and all men would
make returns according to the exact
truth, known only to the tax bearer
himself. The sanction of oaths has
proven worthless and useless. It has
taught people they can commit moral
perjury with impunity. and that by SO
doing they can largely escape the bur-
den of taxation.
The law taxing personal property,
moneys, credits and stocks is merely
threat by the state, and a threat
which in three-fourths of the cases
cannot be carried into execution.
The state should attempt nothing
which 1t cannot do. 1t ought to be
great teacher of morals but in the tax
laws it teaches immortality and per
jury.
Farmer Perkins-Is there then no
way in which the state can ascertain
the intangible property of its citizens
and compel it to bear it's burdens of
taxation?
Lawyer Thorndike-There is prac-
tically no way. If the state could put
each tax bearer on the witness stand
and compel him to tell all he had and
his entire condition. the system might
be a success. But if this were done it
would cost the state more than the
taxes. 1t would require ten years to
get the basis for one years taxation,
and thumb-screws and all other kinds
of physical torture would not compel
the truth. Those who were not in debt
and had no intangible property would
tell the truth. Those who were in
debt or had much intangible property
would not. The methods which would
come the nearest producing the facts
would not be tolerated by the public,
and would only be admissible in an
absolute monarchy. The methods nec-
essary to sustain the system cannot be
used and hence its failure. The ideas
of the Hon. Alfred Kelley's system
were pure theories, incapable of prac-
ic ipe
more dangerous in taxation than theo-
ries. The man with theory is an
enemy of the state and of mankind,
when it comes to matters of taxation.
The people of Ohio have given no
thought or study to questions OF fin
ance and political economy. They have
been at the mercy Of the theorists
who could secure places in the legisla-
ture or in the constitutional conven-
ton of 1851, and these theorists have
done with them what they would.
The farmers supported the Hon. Al.
fred Kelley's ideas. because they be
lieved they could compel the rich peo
pie of the community to pay taxes on
intangible wealth. The possessors OF
intangible wealth have supported the
Kelley ideas because they thought
thereby they could better in that way
avoid paying such taxes as they chose
Owing to the difficult and impractical
BILE method of amending the constitu
tion of Ohio the system has lasted
from 1916 to the present time, ano
for ffty-seven years the people of Ohio
have been compelled to attempt every
year the enforcement OF exploded theo
ries, enforced upon them by men long
since dead.
Farmer Perkins-But does not tn,
present generation have a right Il
govern itself according to It's owl
ideas?
Lawyer Thorndike-Certainly not
No matter what might be the ideas o
the present generation OF the peopl
now living in the state they are com
PEELED to live according to the legac!
OF that body Of men who formed tn