The San Francisco call., 1905-02-07
TAX REFORM.

the Legislature doing anything carry we'll dgested
recommendations of the Governor for comprehensive tax reform
pecemea bills have been introduced but the matter can
dealt with in that way If any part of the present system IS
changed the whole should be changed and replaced by sane
simple the objects OF taxation
purposes from those that yield local revenue
lhis IS distinctly home rule proposition noer lne
local governments fix valuations for the purposes OF taxation
arrange Board of Equalization takes
OF the hands OF the local authorities and proceeds TO equa
san Bernadino Alameda with Sacramento and
lower the local assessment the needs OF the oe
to require In this way nome RUE Is eeS
have the annual pilgrimage OF local assessors ana
committees OF Boards OF Supervisors to Sacramento to mpore the
State Board of Equalization for mercy localities
that railroad corporations object to the system OF
such objection as valid Surely convenient to have
of their property than fifty and then nave
majority changed and disturbed by inter
Board OF Equalization One assessment and
paid place busnesske than the present
plan If the Legislature provide corporations for
purposes be supplemented by State licenses
introducing for purposes of State taxation
privileges property that tax at all
II seems to be agreed present method of
unequal and defective unscienhc and expensive The
Grange disclosed its defects and has appeared to
them Personal property should be taxed where is found
regardless OF the residence OF the owner 1t is hcon OF me
ranest character that the OF personal property may have his
that is his legal residence Personal property is mobile and IN
producing property and its puts it where its capacity
the greatest If he do this and then take up his legal resi-
dence where taxation is the ghest and escape taxation his
property where earning profits violence done to all proper
ernment
will expect the Legislature propose
plan complete change The shorness of the session and the
devotion of much time exciting personal issues may prevent any
prevent will always be The session only
sixty Time goes settling questions of patronage The
appropriations for great variety of objects all OF which
be examined 1t is reflection members to that OF
them better qualified deal with the routine of legislation than
they frame comprehensive and equitable scheme of taxation
The few who subject entirely scientific naturally
have much OF their taken with other matters OF legislation
that require the order OF talent which they possess
Under circumstances probable that but little will be
this through the Legislative initiative
But subject of such pressing Importance that should be
the evil by the crudie
present method of The
inequalities becoming gang and especially the burden
being shifted country realty Something be
but and what initiative? The Governor has done his
premises. The of the in his message
be improved the evil and discusses plainly the
ed But there the Governors the issue He
the Legislature do something but he compel
do anything All of these difficulties have been encountered in
other States and have been by the appointment OF State
mission taxation charged investigate the whole subject and
port bill for action by the Legislature with supporting
recommendations If the present do nothing else
Governor appoint such 1t
of members
the would be he leading
the United high standing
foreign pubicists of which he
fail report system that will rationaze whole
give simple and economical scheme place the
orudhe and inequalities from which the State suffers VIII the
Legislature understand that the important
neglected and that probably the shortest and
way the needed reform?