The Democrat-sentinel. [volume] (Logan, Ohio) 1906-1935, 1907-06-20
MORE TAX IDEAS
State Senator Howe Talks On Three
General Features.
Home Rule, Quadrenniai Property
Vsluations and Franchise Taxes Are
Subjects He Discusses.

Subjects He Discusses.
Can address before the Ohio Tax
Commission by Senator Frederick G,
Howe. Hearing March 12 1900
| have not attempted in this argu-
ment to take UP the subject III ali
OF its bearings. | have been content
with three general features: The
taxation OF those corporations that
enjoy franchises, the question Of the
decennial valuation of property, ad
vocatlng 4 ne-yaluaticn of real prop.
erty in dle state every four years,
ana local option or local home rule
in taxation
The taxation of corporations, of
competitive character, seems to me to
be very adequately cared for in the
Willis bill. but the other class, the
franchise corporations, steam rail
roads, teisg riphs, telephones, express
companies. street railways, gas, elec-
trio lighting, water companies, all Of
which are privileged enterprises.
whose value exists because Of grant
from the City, or some privileges
which they enjoy from the state. Cor
rorations cG this sort are both in
adequately taxed as compared With
the same cjass Of property in other
states.
The present method of valuation Of
railroads was adopted many years
ago, possibly at the time the constitu-
tion was adopted when there was no
very great difference i'll property. 1t
was all visible and accessible. We
got our taxing system under those
circumstances and We have not sub
stantialiy altered it from that day to
this. In the meantime immense cor
porations have come into existence,
and are still taxed On what is really
a scrap basis, they are assessed piece
meal. The assessment or railroad is
made by the county auditors. There
is no attempt under the law to get at
the railroad as a unit, as complete
thing; there il no attempt to measure
its earning capacity; no attempt to
get at its stock and bond value; no
The same is true OF street railways,
gas companies and all franchise cor
porations.
In many other states probably dozen
OF fifteen, the OHIO method OF valuing
merely the physical property has been
abandoned FOR what Is generally spoken
OF as the franchise tax, The interstate
commerce comm ission make a report Of
the amount of axes paid by the railroads
in the United atatss, including excise,
license, real eatae, or any tax which they
pay. From tbs repurt Of 1905, which is
found in statistics ot railways page 100,
II appears that the railways of Massa
chusetts, for Instance, pay S1,i72 per
mile OF single tracsi Of Connecticut,
81 259 Rhode Island, sl049; District Of
Columbia, 81 a45. snd Of New Jersey
where the entire state seems to be cr-
ganized in d movement Tor taxation OF
railWays-it has been the most important
issue in their politics fOr two OF three
years-and SO far as know nobody
questions but what the railways there
are very loWly taHed--Dut Ia New Jersey
they pay Ssis00 per mile single track;
while Ia Ohio on Tie orher hand, the To
tai tax on the railways Is Fi1s 90 per mile
single track,
The peeenaial Valuation Of Property,
At the present time We assess real
property once every zen years II Is as
sssed ~ local appraisers elected from
every ward ana township. That is a sur
yival from the time when this Uas an
agricultural state there were no great
cities, ana IL was probably substantially
Just. IN New York ana many OF the
states, instead OF ssssing land ana i'm
pToYemGnts every ten years, they are as
sessed every year, la almost all states /
know they assess al least once In every
three years We. assess once in every
ten years. AT the last session Of the
assembly | aSkea the auditors Of a num-
ber OF countiss 10 aid me IN the prepara-
tion OF bill dealing win this question;
ana from whatever section on county
they came they told the same story. that
the last appraisemsm OF 1900 vas most
unequal They told or property on oppo- |
site sides OF the same street assessed at |
10 per cent and some al 100 per cent Of |
its yslue Bat ten years Is not often |
enough to assess property which is chang |
ing in value as rapidly as much OF the |
property In Ohio Is We nave, II / recol- |
lect rightly, 30 towns OF cities. We prob |
ably nave more big towns than any |
state Ia the Union. ranging from haif a |
million down TO 90 COO. In these Dig cities |
land values change very rapidly ana Jet /
under our laws today there Is no means |
b. which land can be gotten on the tax |
duplicate