New-York tribune., 1907-11-13
UNIFORM TAXES URGED.
La7cson P"rdy Suggests Plan to
National Conference.

Columbus Ohio Nov. l2.-Governors of six states
were present to-day the opening of the national
conference state and local taxation. They are
Curtis Guild, jr. of Massachusetts. William NJ O.
Dawson OF West Virginia Robert b. Glenn of
North Carolina. A L. Harris of Ohio A. L. Cum
Minis of Iowa, and NJ. r. Patterson of Tennessee
Among others present were Lawson Purdy presi-
dent of the New York City Tax Department; Theo-
dore Sutro chairman of the tax commission of the
American Bar Association. and Professor Charles
J. Bullock, of Harvard University.
The purpose of the meeting is to hear expressions
OF opinion from leading thinkers on the subject of
taxation 1t is the first national conference the
subject and is expected to be productive of good
results in gaining greater uniformity and a more
equitable distribution OF the burdens Of taxation
About two hundred and fifty delegates appointed
by the governors OF various states. are here.
Allen r. Foote president of the National Tax
Association, called the conference to order and
Governor Harris delivered an address of welcome.
Governor Guild responded as permanent chairman,
saying, in part:
with the possible exception of municipal rule.
taAation Is the phase of popular government in
which the United States so far has made its most
@coaspicuous @ failure We have a certain fixed sys-
TEN OF internal revenue and OF customs dues as a
source Of national income. but beyond that is
% %1s 70 "HIch knd or Inpost that should be devoted
10 state and which to local revenue. There is alb
| are transferred from one commonwealth to an
! other by the exemption from taxation in certain
| exempted under local laws in other states.
-, The he time Is ripe for clear understanding among
ktrst1What methods of taxation are and what are
second-Of desirable methods. which are the fair
! est and most practical?
Third-Which taxes should be reserved for ma
| tonal and which for state or for local revenue?
before resorttng TO the desperate remedy of ma
national Constitution certainly taking from the
states the sources Of revenue assigned them
| the beginning, is II not worth while try for
uniformity of state law that nowhere in any one
| fun contribution which he owes 10 the government
which At once protects his enterprise and his
and the just distribution OF the burdens of gov
ernment by establishing uniform standards OF state
tional limitation Of national taxes?
Lawson Purdy gave an outline of a model system
Of state and local taxation. Every point of view
of good government, he said. requires the divorce
| of state from local taxation. considerable part
Of state revenue. he held should be raised by a
| method which will impose the burden directly on
taxpayers. in order that they may feel responsible
| for the character of state government.
The selection Of proper subjects for state taxa
| tIon. he continued. must be governed by the his
tory and present conditions of each state. In
heritances mortgages. insurance, business corpo-
rations. mineral rights and public service corpo-
rations, If taxed at ALL VIII generally be found
suitable for state revenue in his opinion
In every case. he said tax laws should be gov
erned by principles OF interstate comfy.
Mr. Purdy declared that subjects taxed by
the state may be taxed locally. but state and
local taxation completely divorced, local com
uunities should have power 10 determine what
subjects shall be taxed locally and the rate at
which they shall be assessed, in order that lower
rate of assessment for taxation may be imposed on
certain classes OF property than others. Such
powers of local selfgovernment. he held.
essary because conditions differ widely in differ
ent parts of the state. The necessity for
uniformity he asserted. is the greatest barrier to
progress