The News-Herald. [volume] (Hillsboro, Highland Co., Ohio) 1886-1973, 1907-05-23
TAXATION IN OHIO
An Address by Hon. Alice Pomerene
Before the Canton Board
Of Trade.


comprehensive address on the subject
of Taxation in Ohio"
Mr.. Pomerene discussed the limita-
tions Of the constitution as they AZ
feet taxation.
when the constitution Of 1881 was
adopted, 1t provided like that of 1909
that no poll tax for county or state
purposes should be levied. There can,
therefore, be no taxes now upon
persons, and I do not believe
there should be. But Section Q,
Article ~, 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 It's value in
money This was amended Nov. Z,
1905, so as to except from taxation,
bonds-state, municipal, county, town
therefore, is limited more than 1t was
by the constitution of 1902.
'It 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 fifty-six years since the adop-
ton of the constitution of 1851, warns
US that in practice this rule II In
equitable and unjust.
when Article IL, Section 2, was
adopted, regulation was prescribed
not only for our fathers, but for sue
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, 1t II
well for us to pause and take
thought for the morrow, as well rs for
the present. We are better able to
determine. and the general assembly
Is better able to determine, what IL
necessary and suitable to our pres
ent condition than we're 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 II does escape.
Mr.. Pomerene showed how monies
and credits escaped taxation. After
summing up the inconsistencies Of the
constitutional restrictions, he said:
what should be done? I speak for
no one save myself First, in my
judgment the constitution should be
30 amended as to unite the hands OF
the legislature entirely, or to so amend
Section of Article IL that 1t will
permit of classification Of the sub
jects of taxation. II is urged that IL
this section of the constitution be
wiped out entirely, and the legisla-
ture left free to do what to It seems
meet, there would be no end of lobby
Ing and corruption.
But II is not necessary to 60 to
that extent, II the people will but per-
NIT classification of property so that
real estate may be put upon one foot
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 1t not
be more likely to be returned for taxa
ton? 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 IL once adopted. 1t will.
apply with equal and exact justice to
all, because each will have the same
opportunities to acquire personal
property, tangible or intangible, that
he now has to acquire real estate. It
Is not true that rule Of this kind
would work an injustice upon the own
ers of real estate. 1t is said that the
farming communities pay proportion.
ately more taxes than the residents
Of cities. This, I believe, Is true, but
It 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-
cessive burdens shall be placed upon
corporations Of any kind. believe
they have escaped their fair portion
Of this burden in the past, but that
ought not to be . reason why they
should be punished now or In the fu-
ture. because the holders of 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 shoull be de-
vised, such as q state board Of taxa
ton. permanent in its nature. com
posed of men who know their bust
ness. There should also be county
boards made responsible to the state
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