The News-Herald. [volume] (Hillsboro, Highland Co., Ohio) 1886-1973, 1904-03-10
A Tax On All Inheritanees.


given no attention to any tax meas
ures. There has been disposition to
let the policy of providing special and
district sources of state revenue re-
main stationary for two years.
The wisdom of this may well be
doubted Instead of captious criti-
cism of the state university levy,
which is certainly small enough in all
reason. or of valiant championship of
a larger common school levy, it would
be more wise for the Legislators to
give time and thought to investiga-
ting further sources of revenue and
thus advance the day when the entire
levy for state purposes can sbe abol-
ished and the taxation of real and
personal property be left to the coun-
ties and cities.
Ohio has been conservative in adopt
ing new methods of raising revenue.
That possibly explains why the idea
of a general inheritance tax has not
been worked out in constitutional
form before this. New York and
many other states derive a large in
come from laws of this character and
it is perfectly Legitimate and wise
source of revenue. a graduated di.
rect inheritance tax law was passed
ten years ago this winter, but it en-
empted small estates and increased
the rate with the size of the fortune
bequeathed. In these very important
respects it violated the requirement
of uniformity in the state constitu-
tion and was invalidated by the Su-
preme Court.
A uniform tax on all inheritances,
however, would be constitutional and
if fair rate were imposed would pro-
duce hundreds of thousands of dollars
in revenue every year. There is no
reason why this General Assembly
should not take up this subject at
once.
The inheritance laws of the state
provide broad general privileges. The
state guards and protects by its stat
utes the transmission of"property
from its possessor to any heirs he may
designate. For the rights thus con.
ferred it is entirely fair that the state
should impose reasonable tax. 1t
would involve no hardship to any
body. In the majority of cases those
who receive legacies have contribu-
ted in a very small degree, if at all,
to the accumulation of which they
became the benefciaries.
The state guarantees the protection
of property. 1t hedges about and
promotes thrift and business progress
and development. Under its statutes
it opens broad opportunity for every
citizen TO advance his own fortunes
and guarantees him in the enjoyment
of the fruit of his labors as long as he
lives. It is fair and just, when mol
tality asserts itself, and the owner Of
property can no longer use it and de-
sires to pass it along to children and
friends, that the state should impose
a tax on its transmission.- This is
what a general inheritance tax
means.
This General Assembly ought to be.
gin this work. Every new tax meas.
ure requires several years to prove
itself. Nobody can estimate what
revenue such measure would pro.
duce. Begin now with!a modest tax,
levied with absolute uniformity, in
accordance with the constitution and
two years hence the General Assem-.
bly, will have basis upon which il
can work more intelligently.
The principal of an inheritance tax
is so equitable and reasonable that il
cannot be seriously objected to and /,
does open up a very considerable
source OF revenue to the state. We
commend it to the members of the
General Assembly as worthy of their
most careful investigation and CON
sideration. Ohio StateUournal.