Crittenden record=press. [volume] (Marion, Ky.) 1907-1909, 1907-11-14
UNJUST TAX PLAN
The Tax Commissioners ct the
States Agree
In Oenouncing General Tax System
Like Ours-FuII Of Evils
In Operation.

tax" This is the kind Of system
Kentucky has In force II is the sys-
TEN that Is In force In most Of the
states.
Briefly. the general property tax is
a uniform ad valorem tax levied upon
all classes Of property alike, regard
less of the nature, Of the earning ca
pacity or of the tangible or intangible
character of the property. The taxing
authority OF a state, for instance, will
levy a tax Of so cents. This tax is to
fall upon every kind OF property alike.
Everything OF value, whether real es'
tate. money in ban@, notes, bonds,
mortgages, shares Of stock, live stock,
wagons, carriages. jewelry, furniture,
any sort OF personal property, or fran
chises OF corporations is called prop
erty and must pay this tax. This is
the general property tax The general
property tax is, therefore, the levying
of a uniform ad valorem tax on all
property for all purposes.
AS distinct from this system is the
system of classifying property, raising
state revenues from one kind Of prop
erty county revenues from another
kind of property and city revenues
| from still another kind. and also the
raising of revenues by special taxes
| of various kinds The argument in
the tax world today is between these
| two systems OF raising the public rev.
enue.
The Kentucky system is the general
property tax. Our constitution binds
us to the levy of a uniform ad valorem
tax on all property OF every kind for
all purposes If piece of property
| located In the city is taxed for one
| purpose, il must be taxed for all. IL
! IL is a property-earning per cent re-
turn to its owner. It must pay the
same tax as property earning 20 per
cent II it is a kind that can be re-
moved or hidden II is taxed the same
as real estate-if it can be found. No
distinction is made on any account
whatever: all property must pay the
same rate.
This sounds like a very fair system,
and in theory, IL is fairness itself. But
its operation, in the opinion of those
who have studied the question. not in
Kentucky only but in every state IN
the Union, has not borne out the
promise made for il The system has
been abandoned in Pennsylvania, Con
necticut. Delaware, New Jersey, Wis
cousin. Oregon. and partially in num-
Der of other states. The rapid ten
dency OF the states is to get away
from it. as impossible and impractl-
cable Nearly every state that has a
tax commission has declared itself
very frankly on this question. \ large
number of states have within the last
few years appointed tax commissions
to carefully study the methods of rails
ing public revenues and almost in
varably. the reports of these commits
sions have denounced the general
property tax system the system that
We have in Kentucky. as being absurd,
impossible of enforcement and unjust
in its operation.
Denounced by Supreme Court.
The supreme court of the United
States leads the way in denouncing
the system. In its opinion in the case
of the Pacific Express Co. VS.. Seibert,
the court said
This court has repeatedly laid
down the doctrine that diversity of
taxation both with respect to the
amount imposed and the various spe-
cies of property selected either for
bearing its burdens or being exempt
from them is not inconsistent with a
perfect uniformity and equality OF tax
alton in the proper sense of those
terms; and that a system which i'm
poses the same tax upon every species
of property. irrespective of its nature
or condition or class will be destruc-
tive of the principle of uniformity and
equality in taxation and of a just
adaptation of property TO its burdens"
An Illinois tax commission has de-
clared that the uniform ad valorem
general property tax, the system that
we have also in Kentucky. sis de
bauching TO the conscience and sub
versive to the public morals-a school
for perjury, promoted by law
An Ohio tax commission has de
nounced il as imposing unjust bur
dens on the man who is scrupulously
honest" and Ohio is engaged in an
effort to get rid of it.
A New Hampshire tax commission
deplores its "corrupting and democrat
izing influence"
! A New York tax commission says:
ut puts a premium on perjury and
penalty on integrity"
In an address to the general assem-
bly, of Maryland Richard T. Ely, one
of the greatest of our publicists, said:
THE one uniform tax on all property
as an exclusive source OF revenue
never has worked well in any modern
community or state in the entire civ
ilized world, though 1t has been tried
thousands of times. and although all
the mental resources OF able men have