The Bourbon news. [volume] (Paris, Ky.) 1895-19??, 1907-11-12
ALKABOUT TAXES
Various State Changers On, the
Subject.
Demand For Study of the Question by
the Farmer For His Own
Interest.


farmer, has been taking a good deal
of interest in the subject of taxationS
lately and some very pertinent Ut
teranceS on this question have been
given out in the addresses of. the
Masters at annual sessions Of various
state Oranges.
At a recent meeting of the Wash
ington State Grange, the Master gave
considerable attention to the question
of taxation. He said, in part:
81 urge every Grange in this state
to take up the study of taxation in
all its phases earnestly and seriously
during the coming year, for l feel
strongly that we farmers have hard
ly realized tho importance of thor
Oughly understanding the fundamental
principles % tax ton.
I'm consiF erinS the subject of state
taxes, in the brief time | have been
able to give il since my mind has
been fully aroused to its Importance.
have come 10 doubt very much the
wisdom of our present method of as
sessing state taxes. Section 2 of Ar
ticle z Of our state constitution is as
follows: The legislature shall pro-
vide by law uniform and equal rate
of assessment and taxation on all
property in the state. according to its
value in money CThis is the general
property tax similar to Kentucky.)
THE above constitutional provision
is similar to that of many of the west
ern states and enjOins system of
taxation which has been tried in prac-
tically all the states Of the Union. 1t
requires the application of the same
rules of taxation to forms CT property
totally different in character. Most OF
the older states. such rs New York.
Connecticut Massachusetts, New Jer-
sey and Pennsylvania. have constitu-
tionS which impose no restraint on the
power Of the legislature. or very little
more restraint than that imposed by
the federal constitution. Those states
have developed systems of taxation
more in harmony with modern condi-
tiOnS
THE attempt to tax all kinds Of
property by the same rules, has in all
times, and in all countries, imposed
heavier Burdens upon rural districts
than cities, and in a large degree has
! measured the tax to be paid by each
citizen by the amount of his con-
sumption. rather than by the oppor-
tunity he enjoys to acquire wealth
under the protection of the state
The plan adopted by our neigh
Dor, Oregon, is to apportion the
state tax in proportion to the reve-
nue. raised by each county. Oregon
made the mistake Of not carrying out
the principle to its logical conclusion
The tax should be apportiOned in pro-
portion to the entire revenue raised
by each county, and all the taxing dis
tricts within each county.
ut is very easy to see that the more
highly developed and more densely
populated a county may be, the more
money it needs for local purposes in
proportion to its taxable values, and
the greater is the power to pay taxes.
The tax apportioned in this manner
will shift from the poorer and remote
rural counties the burden they now
bear, and impose it on the more
thickly settled and prosperous coun-
ties. This change would do away
with the universal temptation to IN
dervalue property in order to shift the
state tax to other communities. A
study of the experience of other states
shows that one of the greatest evilsA
has been this incentive to undervalue.
1t produces inequality and dissatisfac-
ton, if not downright fraud"
The Ohio State Grange.
In Ohio they are proposing an amend
ment to the constitution that will per-
NIT of a classification of the sources
of revenue, such as is now in effect in
Pennsylvania. The difficulty with the
Ohio constitution is exactly similar
to that in Kentucky They are pro-
posing there an amendment to the
constitution which will make it read
this way: Taxes shall be levied at
a uniform rate upon all property of
the same class" The Ohio constitu-
ton now requires that taxes shall be
uniform upon all classes of property,
the provision being similar to that of
the constitution of Kentucky. The
Master. Honorable F. A. Derthick
commenting upon the proposed amend
mont to the constitution, said:
TO pull up every stake in our con-
stitution seems heroic treatment. andH
if done would throw upon the people
added responsibility in the selection
of their representatives. If classified
ton is to be the plan adopted, it
should be left to a commission Of at
least five members appointed by the
governor. one from each of the four
sisters. whose combined efforts have
made us all we are-one from manu-
facture, one from mining, one from
commerce, one from agriculture. This
board should be reinforced by the ap-
pointment of member of well-known
integrity and great legal ability.
THE farmers are not committed to
kho ;dno nf classification ~