The Greenville journal. [volume] (Greenville, Ohio) 1850-1918, 1907-12-19

! 1906 was 2S.6l per cent. The growth
| of taxes collected for local purposes
| for the same period was 80 per cent.
] Accounting For Proceeds of Taxation.
Any discussion of the subject of tax
| alton without considering the question
| of a proper accounting for the pro
ceeds of taxation is Illogical and un-
| profitable. A proper accounting syS-
tenn is fundamentally necessary to
show: Q) The amount of revenue
| derived from each classified source
| and the relation of such revenue to
| the basis of taxation. whether Valua-
| tion or gross earnings or any other
| basis that may be adopted for any
| specific class. This can not be done
without a constitutional provision per
| hitting a classification of subjects for
| taxation and the taxation OF eaca
class Of subjects within the jlris.ac-
| ton Cf a taxing hClv. by a INTERN
rue. IN EasiS and 1t a rate that
! Will be- just e. tLn SGhjHct tayal. ~
| A correct accounting EyStAm VIII snow
| in comparative statement. year Dy
| year. the total amount eXuendei by
| the state and local taxing bodies for
each classified purpose. This will en-
able taxpayers. to Sea at a glance
where economic efficiency has been
| established. or is lacking. in the ad-
miniStraticn of their public business
1t is infinitely hetter public policy
Increase the efficiency of the eXpenli-
ture of money raised by taxation than
1t is to increase TIE amount taken
from taxpayers to provide for inefi-
Cient expenditures. Wavs and means
for making the taxpayers dollar go
as far as possible in satisfying public
demands should be- studied as per-
a n
taking from taxpayers the largest pos
sible number Of dollars with the least
possible protest which is the true
meaning of the demand that tie larg-
est UoSSibl, revenue should be o.
tanned frCIn special sources.
Remedies For Taxation Evils.
a. An amendment to, the cOnSti-
tuition that will permit classification
Oi the subjects for taxation: the adOD-
tirn of a baris for Ire taxation of each
class that will be best suited to its
economic development: and the fixing
of tax rate tnat VIII be iUEt 10 the
subject t&Ned and uniform throughout
the jurisdiction Of the authority levy
ing tIG t2E.
90 The substitution for the gen.
c"al property tax for state purposes
q tax upon the gross incomes of all
,cal taxing bodies. thus rendering n
s'ate board of equalization wholly un-
necessary and placing the pressure of
state taxation upon snending instead
Ct valuation. which will induce econ
omy in local expenses. instead of un-
dor valuations by local assessors ana,
at the same time. it will exercise a
restraining influence on state eXDendi-
lures through direct responsibility to
the people fOr the &rowth of state tax
alton. The same pInciDre 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 boules having
original juriadicti0n over valuation.
Witlin this small area equalization Of
assessed valres 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 yearly publ.
cation OF all assessments and the
hearing of all complaints claiming too
high a valuation on the property of
the complainant or too low valuation
on other property. Owners of prop
erty that is assessed at 120 per cent
Of its transfer yalre are injured as
mrcl by tie assessment OF other
property at only 1L3 pr cent Of its
transfer value as they are BY the over
va 'uatinn Cf their own property. A
means should lp provided fer the cor
rCCli0n Cf such evils
tD The development of revenue
from personal property BY it, saDa-
rate claseiGca ion and the fixing of Il
low annual TAX rate Of not to exceed
One-Gualt2r Of one per cent, or tho
adoption Of a r2"istratiOn tax on mott
cages Of oH@-h&lf OF one per cent as
has been dCne il New York and Min
neSCtl.
60 The creation Of a permanent
tax commission of three me nhnrs. aN.
pointed by t." governor. Wall euri0-
Bel to mahn all necessary inVestiga-
tiGnS. to administer All tax laws 20
the end that their efficiency may be
increased and the expense Cf their al.
decreased. ana to recon-
mend to the legislature, from time to
time such changes in tax laws as will.
tend to make them more equitable,
simple and s. expensive.
BY p@rSi atenlI" and intelligently
working On the lines Of these sugges-
lions. Ollie NAY SDcn become tan |
leader Of Al states in developing a
simule trd Just system of state and |
LEGAL tH34tiUE.