The citizen. [volume] (Berea, Ky.) 1899-1958, 1907-11-14
UNJUCT TAX PLAN
The Tax Commissioners CT the
States Agree
In Denouncing General Tax System
Like Ours-Full Of Evils
In Operation.

tnce is maze 10 the general property
tax" This is the kind of system
Kentucky has in force. It is the sys-
TEN that is in force in most of the
states.
Briefly. the general property tax is
a uniform adj 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 tax Of 80 cents. This tax is to
fan upon every kind Of property alike.
Everything OF value. whether real es-
tate. money in bank, 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 al 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 uniform ad valorem
tax on ali property of every kind for
all purposes II a piece OF property
located in the city is taxed for one
purpose. Il must be taxed for all. II
t. Is a property-earning per cent re-
turn to its owner, Il must pay the
same tax as property earning 20 per
cent. II 1t Is a kind that can be re-
moved or hidden it is taxed the same
as real ostate-if Il can be found. No
distinction Is made on any account
whatever; all property must pay the
same rate.
This sounds Ike a very fair system,
and in theory, it is fairness itself. But
/ is 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 it. The system has
/ been abandoned ia Pennsylvania, Con
nectlcut. Delaware New Jersey. Wis
I consin. Oregon. and partially In a num-
/ Der of other states. The rapid ten
/ dency OF the states Is to get away
/ from it. as impossible and impracti-
/ cable Nearly every state that has a
tax commission has declared itself
very frankly on this question. A large
I number OF states have within the last
/ few years appointed tax commissions
/ to carefully study the methods of rails
I ing public revenues and, almost in
varlably. the reports of these commits
sions have denounced the general
( property tax system. the system that
we have IN Kentucky, as being absurd,
/ impoAible Of enforcement and unjust
/ In it's 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 beiDg 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 It as imposing unjust bur
dens on the man who is scFupulously
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 a
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
been employed TO make II work well"
Prof Il. A. Angel, late tax commits
sioner of Ohio. said in an article in
the Independent: 1.-The indirect results
- A. ,xo~affAn ~ tho lauy haVe hQan