Morris tribune., 1907-03-02
LAWSON PURDY
ON TAXATION
ADDRESS DELIVERED BEFORE
MINNESOTA LEGISLATURE.
The Permanent Tax Commission and
the Registry Tax on rlortgages
are the Principal Reforms Urged.

In addressing the Minnesota legis-
lature on taxation recently, Lawson
Purdy, of New York said:--
The newly won freedom of the state
of Minnesota is of national importance.
More than thirty states are bound by
restrictions similar to those which,
until the November election, were
contained in the constitution of the
state of Minnesota, and those states
are tied to a discredited, outgrown
and vicious system of taxation. All
those states will watch Minnesota's
course, and upon Minnesota is the re-
sponsibility of setting such an example
of prudence and intelligence as will
win Minnesota's lead.
The usual arguments against free.
dom are two-fold. It is said that
legislatures have not the intelligence
to be given unrestrained power over
taxation, and it is said that they have
not the honesty. In states long tied
by constitutional restraints, it is said
that if the legislature were free laws
would be hastily passed without due
consideration, and that ILL advised and
poorly drawn statutes would encum-
ber the laws. Many fear also that
powerful special interests by the use
of money or through craftiness OF
skilful lawyers would control legisla-
ton in their own interests. Men who
may be considered as representing
special interests fear that when the
legislature is unrestrained attacks will
be made upon those interests for the
express purpose of blackmail.
/ have OH several occasions ex-
pressed myself in this state as forcibly
as | know how to the effect that all
these fears have no more foundation
with free and open constitution than
they have with the constitution as ii
was. 1t is incumbent upon this legis-
lature now to show how baseless are
these objections.
The state of Minnesota has lived
under the old constitution for fifty
wears, and there is no necessity fol
haste to reap the fruits now open to
you. Every consideration demands
that your action shall be prudent, ano
it would be the height Of folly to
attempt at this session of the legisla-
ture any far reaching changes in your
tax law. | shall suggest one change
that can safely be made at once, but
the most important work before you
is to lay the foundation for all orderly
evolution of your tax law from its
present crude condition by succession
of steps any one of which shall make
it easier. to earn a living, and shall
make of Minnesota better state in
which to live and do business.
PERMANENT TAX COMMISSION.
1t is perfectly true that a Legislature
during its session isnot body compe-
tent to frame a new tax law. | don'I
believe in new tax laws anyway-taS
laws should grow, not be revolution
lied. The legislature, however, has
the power to appoint its agents to in
vestigate for it and make technica,
studies for it. 1t can provide itself
with expert assistance in the drafting
of statutes, and at this juncture the
legislature of Minnesota needs per-
manent tax commission.
| believe some have advocated {
special tax commission formed for the
purpose of revising the tax law. The
experience of over forty years il
against this policy. Special tax com
missions take themselves too serious
ly; then they think it incumbent upor
them to do altogether too much, will