The Marion daily mirror. (Marion, Ohio) 1892-1912, 1907-12-30
Peoples Transfer
{ Storage Co. (.
INEFFICIENT TAX LAWS.
Continued from Page six.
Phones 155

tohslhueu iIOiu EhBe SIN fI.. "
corresponding gain can be made
with still greater collateral benefits
by substituting. for the state general.
income from taxation Of al local tax-''
ing bodies in the state. The, grow thu
of the grand duplicate from 1896 to-
1906 was 2SG4 per cent. The growth
OF taxes collected for local purposes
for the same period was 55 per cent.
Accounting For Proceeds Of Taxation.
Any discussion of the subject of tax
alton without considering the question
of proper accounting for the pro-
ceeds of taxation is illogical and up.
profitable. A proper accounting sys-
TEN Is fundamentally necessary to
show: % The amount Of revenue
derived from each classified source
and the relation of such revenue to
the basis of taxation, whether valua-
ton or gross earnings or any other
basis that may be adopted for any
specific class. This can not be done
without constitutional provision per-
mitting a classification of subjects for
taxation and the taxation OF each
class of subjects within the jlrisIic-
tion of taxing body, by uniform
rufe, on a basis and at a rate that
win be just to the subject taxed. t2J
A correct accounting system will show
in comparitive statement. year by
the. state and local taxing bodies for
each classified purpose. This will en-
able taxpayers 20 see at glance
where economic efficiency has been
established, or is lacking in the adj
ministration of their public business.
II is infinitely better public policy to
increase the efficiency of the expendi-
ture of money raised by taxation than
II is to increase t1e amount taken
from taxpayers to provide for ineffl-
cient expenditures. Wavs and means
for making the taxpayers dollar go
as far as possible in satisfying public
demands should be studied as per.
sistently as methods are studied for
taking from taxpayers the largest pos
sible number OF dollars with the least
possible protest, which Is the true
meaning of the demand that the larg-
est possible revenue should be OBJ
tanned from special sources.
Remedies For Taxation Evils.
.GD An amendment to the consti.
of the subjects for taxation the adop-
tion of basis for the taxation OF each
class that will be best suited to it's
economic development: and the fixing
Of tax rate that will be just to the
subject taxed and uniform throughout
the jurisdiction Of the authority levy.
ing the tax.
12) The substitution for the gen.
eral property tax for state purposes
of tax upon the gross incomes of all
local taxing bodies, thus rendering a
state board of equalization wholly un.
necessary and placing the pressure of
state taxation upon spending instead
of valuation, which will induce econ
omy in local expenses, instead of un-
der valuations by local assessors and.
at the same time. II will exercise q
restraining influence on state expendi.
lures through direct responsibility to
the people for the growth Of state tax
alton. The same prlnciple can be ap-
piled for county taxation upon the in
come of all local taxing bodies within
the county thus rendering county
equalization of property values entire
ly unnecessary. This will limit the
necessity for equalization of property
values to the taxing boaies having
original jurisdiction over valuation.
Within this small area equalization OF
assessed values can be attempted
with best prospects of successful ac-
complishment.
CD The securing Of the equal and
full valuation of all property through
the appointment Of well'paid assessors
who will devote their time continu.
ously, for long periods OF years, to the
work of correcting assessments and
through making every taxpayer an as.
sistant in this work by a. yearly publ.
hearing all complaints claiming too
high a valuation on the property of
thc com lainant or too low valuation
T.. b" property. Owners Of prop
erty IL Is assessed at 100 per cent
of its 'iansfer value are injured as
much EI tie assessment of other
prope. = at only 1l.3 per cent of its
transfer value as they are by the over.
valuG ,tDn of their own property. A
mcar3 should be provided for the cor
rec ion of such evils.
(4l The development OF revenue
from personal property by it's sepa.
rate classification and the fixing OF q
low annual tax rate of not to exceed
one-quarter of one per cent, or the
adoption of a registration tax on mort.
cages Of one-half of one per cent as
has been done In New York and Min
nesota.
(5J The creation OF a permanent
tax commission of three members, ap.
pointed by the governor well equip.
ped to make all necessary inyestiga-
tions, to administer all tax laws to
the end that their efficiency may be
increased and the expense OF their ad.
ministration decreased and to recon-
mend to the legislature, from time to
time such changes in tax laws as viii
tend to make them more equitable,
simple and less expensive.
By persistently and intelligently
working on the lines Of these sugges-
tions. Ohio may soon become the
leader of all states in developing a
simple and just system Of state and
local taxutiUn