The Ohio Democrat. (Logan, O. [Ohio]) 1886-1906, 1903-08-27
PRINCIPLES OF JUST TAXATION.

The Ohio State Board of Commerce
will not permit the people to be mis-
lead in their action upon the taxation
constitutional amendment. 1t has pub
lished for the information of the peo-
pie a statement of the principles by
which its action on this subject has
been and will continue to be guided,
and challenges anyone to give a good
public reason for not endorsing them.
This statement follows:
Taxation Principles.
/. A taxable subject should be taxed
but once.
2. All taxable subjects, similar in
generic character, capable of being
taxed upon an identical basis, should
be included in the same class.
3. Taxable subjects assigned to a
tax district should be such subjects as
the taxing body OF the district can
value intelligently and justly.
4. Publication should be made an
nually of all taxable values in every
tax district. The statement should
give the full name and address of the
taxpayer, the class and location of the
property, with a sufficient description
for correct Identification. The state
ment should be published within 80
days after the taxable values have
been determined and copy should
be mailed to every taxpayer whose
Copies of the statement should be sold
publicly at cost. For the purpose of
simplifying the work and reducing the
cost of publication, taxing body may
divide a tax district into small assess
ment sections, and publish the taxable
value statement in separate series, one
number for each section, and only
mail to taxpayers copy of the num-
ber or numbers containing their name.
Publicity is the natural regulator OF
the enumeration and valuation of tax
able subjects. 1t is Indispensable to q
simple and just system of taxation.
5. Equalization of valuations should
be made between taxpayers only
never between tax districts, by board
| of review for the district in which the
subjects taxed are situated A tax
payer should have right of appeal
from the decision of the board of re-
view of the tax district in which prop
erty owned by him is situated to 6
county board of review. When the tar
district is county, or the state, the
taxpayers right of appeal should bt
to state board of review, or to the
supreme court of the state.
6. When the general assembly de-
fines and classifies tax districts, Il
should fix minimum Indebtedness fol-
each district, determined by a fixed
per cent of the total taxable value o.
the taxable subjects assigned to 1t.
Z. When the general assembly de.
fines and Classics taxable subjects. 4
should fix a maximum tax rate fol
each class of subjects.
s. Valuations and rates should b,
fixed by the taxing body directly re
sponsible to the taxpayers, without
right of or reason for interference BY
any other authority.
8. Laws and their administration
governing valuations and rates should
be as simple and direct in their opera
ton as possible. and should be open u
publicity at every step.
10. Regulation taxes, when for 4
public service privately used. such q
water service, should be sufficient u
cover the entire and true cost of ths
service so that no deficit to be paid b.
taxpayers can be created by the public
operation OF an industry.