The Democrat-sentinel. [volume] (Logan, Ohio) 1906-1935, 1907-06-20
TAXATION IN OHIO
An Address by Hon. Alice POmerene
Before the Canton Board
OF Trade.


Tax Commission of Ohio, delivered a
comprehensive address on the subject
of Taxation in Ohio"
Mr. Pomerene discussed the limita-
tions OF the constitution as they af-
feet taxation
when the constitution of 1851 was
adopted it provided like that of 1902
that no poll tax for county or state
purposes should be levied There can,
therefore, be no taxes now upon
persons, and | do not believe
there should be. But Section q,
Article IL, of the constitution Of
1851 provided laws shall be
passed, taxing by uniform rule, all
moneys, credits, investments in bonds,
stocks, joint stock companies, or 9TH
erwise; and also real and personal
property according to its value in
money This was amended Nov T.
1905, so as to except from taxation
bonds--state, municipal, county, town
ship and school. The legislature,
therefore, is limited more than it was
by the constitution of 1902
1T is we'll in theory to say that all
classes of property of whatsoever
kind, shall be taxed according to its
true value in money, but the expert
ence OF ffty-six years since the adOp-
tion of the constitution OF 1851, warns
us that in practice this rule is in
equitable and unjust.
When Article 12 Section 2, was
adopted, a regulation was prescribed
ceeding generations. do not think
they wrought we'll for themselves, and
they certainly have not for us. In this
day of corporations, private and quasi
public, when great franchises are be-
ing given away for the asking, it is
well for us to pause and take
thought for the morrow, as well as for
the present. We are better able to
determine, and the general assembly
is better able to determine, what is
necessary and suitable to our pres
ent condition than were our fathers
Of two generations ago.
'We must remember that in the
administration OF our tax laws real
estate does not and cannot escape the
attention of the officer, Some tangible
personal property does and can es-
cape and most OF it does escape.
Mir. Pomereue showed how monies
and credits escaped taxation. After
summing up the inconsistencies of the
constitutional restrictions, he said:
What should be done? | speak for
no one save myself First, in my
Judgment the constitution should be
so amended as to unite the hands of
the legislature entirely, or to so amend
Section of Article IL that it will
permit of a classification of the sub
jects Of taxation. 1t is urged that if
this section CT the constitution be
wiped out entirely, and the legisla
ture left free to do whaCto it seems
meet. there would be no end Of lobby
ing and corruption.
But il is not necessary to go to
that extent, if the people will but per
NIT classification Of property so that
ing; tangible personal property upon
another, and Intangible upon still an
other, then laws may be passed which
would be pertinent and applicable to
each subject Would it not be
fairer then to adopt some statute
taxing personal property, and par
ticularly intangible personal prop
erty, at lesser rate? Would it not
be more likely to be returned for iaxa-
tion? AND certainly we don't want to
be put in an attitude where we are
forcing money and the holders OF Sc.
curities TO move without the state.
When the rule is once adopted, it will
all, because each will have the same
opportunities TO acquire personal
tangible or intangible, that
he now has TO acquire real estate, 1t
is not true that a rule of this kind
would work an injustice upon the own
ers OF real estate. Ii is said that the
communities pay proportions
ately more taxes than the residents
Of cities. This, 1 believe, is true, but
1t is no more true of real estate than
1t is Of personality.
Second, Franchises should be tax.
ed, do not mean by this that ex-
cessiEe burdens shall be placed upon
OF any kind, | believe
they have escaped their fair portion
Of this burden In the past, but that
ought not 10 be a reason why they
should be unished now or in the fu.
Iure, because the holders or these
franchises of yesterday are not the
holders thereof today or tomorrow.
Third. All state taxes should be
abolished All burdens Of this char
acter should be as nearly local as
possible.
Fourth. Some system should be de, |
7ised, such as d state board OF taxa
lon, permanent in its nature, com
posed OF men who know their bust |
ness. There should also be county |
boards made responsible 10 the state
boards, and there should be appointed |
oWnship or ward assessors who are
lifted by experience to do that which
he law requires OF them.
Fifth, Let the state and county
ana township, and municipal and
school officials give one-half as much
attention 10 the curtailment of public
expenses as they 40 TO finding new
sources Of revenues for expenditure
ma We viii then be as near Utopian
orm OF government as we can hope TO
70 before We reach the millennium"