The Democrat-sentinel. [volume] (Logan, Ohio) 1906-1935, 1906-03-22
WHY THE. CONSTITUTIONAL
TAXATION AMENDMENT
SHOULD BE ADOPTED
AS PROPOSED BY OHIO STATE BOARD or COMMERCE.
Vo the people OF ohio:

|
IA conformity with the require
ments OF your state constitution youl
taxation system is based upon q gen
eral property tax.
How the GENERAL Property Tax 10 Re
garded by Those Best Qualified
to Speak With Authority.
Professor Edwin r. A. Selgman o
the Columbia University says:
practically, the general property
tax as actually administered today if
beyond all peradyenture the worst
tax known in the civilized world. Il
was the first crude attempt to obtair
a semblance OF equity, and measur
ably succeeded In primitive communi
ties But as soon as modern condi
tions appeared the practice engen
dered such misery that is was com
pletely abolished In every conntr!
but the United States
Lawson Purdy, secretary New Yorl
Tax Reform Association, says:
81 contend that no law providing
for the taxation OF all property at IL,
true valuation and by a uniform rate
can be equitably administered. or cal
be administered with even such de
cent approach TO equity as the EN-
ployment OF human agents permits in
the case OF laws based on true prin
ciples and intelligently framed"
The Ohio Tax Commission OF 1898
appointed by Governor William Nc
IL laty L., n nti of
feet Of the general property tax as
administered in Ohio, says:
"The system as it is actually admin.
istered results in debauching the
moral sense 1t is school OF per.
jury. 1t sends large amounts OF prop.
erty into hiding. 1t drives capital in
large quantities from the state.
Worst OF all, it imposes unjust bur
dens upon various classes in the COM
lnunity; upon the farmer in the coun-
Try. all Of whose property is taxed be-
cause it is tangible; upon the man
who is scrupulously honest, and upon
the guardians, executors and trustees
whose accounts are matters of public
record"
How You Attempt to Enforce the Law.
You have the most efficient and
minute scheme OF assessing all class
es of property which has been devised
In any state. Every citizen is bound
under oath to make complete return
OF hig property in detail. If he de-
clines to make the statement required
by law, penalty OF SO per cent is
added. In addition to this, you have
enacted and enforced tag inquis
itor law which gives the county com
missioners power to make contracts
with persons who nay give informa-
tion which willeresult In placing per.
Gonal property on the assessment roll
Under the act passed In 1885, appli-
cable to Hamilton and Cuyahoga
counties, the amount authorized to be
paid to informers was 20 per cent.
Under q general law, passed in
1888, applicable to the entire state,
the amount authorized to be paid was
20 per cent OF the amount recovered
Failure of the Law.
How have you succeeded in your
attempt to tax all property at its true
value in money az uniform rate?
What is the actual result Of your
attempt. by means of the tax inquis-
itor law, to place all personal prop
erty on the assessment roll?
The following tables will show you:
Tables from Auditor Of States Report
Showing Taxation of Moneys, Cred
Its and Personal Property in ohio.