The Big Sandy news. [volume] (Louisa, Ky.) 1885-1929, 1907-11-15
MISSOURI CASE u
LIKE KENTUCKY'S
In the Matter Of Trouble With
Tax System.
A Tax Commission Has Just Made a
Report That Is Of interest
In This State.

Actly similar 70 that Of Kentucky. A
tar commission has been at work in .
and in line with the tar com
MISSIONS Of other progressive states II
has found no solution Of the difficulties
Of the situation short OF . eonstitu-
tionh amendment that will Nve the
legislature greater liberty in dealing
with the question: but II also points
out that such Al amendment IL chiefly
Desirable because Il viii lead 70 sspa-
ration Of the sources q state revenue
from ths sources Of county revenue.
The oommsnts Of the Missouri tan
commission are - pertinent 70 the
situation in Kentucky that the follow
ins extracts viii b fouad Of interest:
I'VE al agreed that The nrst stsp in
any tar reform 10 the separation Of
the sources Of state and local revenue.
This, change would not require the
exemption Of Any class Of property /
from taxation. The proposed change
may b sgsetsd By the adoption Of .
single constitutional amendment.
The general features OF this sepa-
ration OF the sources Of state and
local revenues may be briefly sum
married. The state would discontinue
the levy OF . general property YAK
upon the real and personal property
OF the state. leaving the assessment
and collection Of this tax 10 the coun'
ties and municipalities for local pur-
poses. This would make a saving OF
the large expense incident TO the
present dual system. II would also
dispense with the work Of the State
Board Of Equalization connected with
the attempted equalization OF assess
ments Of real and personal property
among the counties OF the state.
The state would thereafter derive
its revenue through its inherent gen
eral power OF taxation upon general
subjects OF taxation. as by Licenses,
corporation taxes. inspection fees and
such other forms OF taxation as the
general assembly may determine.
The different rates OF assessment in
the different counties. enforced by the
different demands for local revenue
would no longer produce inequality II
taxation with reference 10 the state
tar. The remedy proposed Is, in on
opinion. the only effective remedy
Each community could fix its owl
rate Of valuation as its local needs ma
require. without snbjecting its citizen
20 the Injustice Of being compelled 4
pay an undue share Of state taxation
There Is now certain kind o
homo rule IN taxation. which consist
IN the variation Of the rates Of assess
ment upon property according to IN
local needs OF the community. som
counties paying taxes on 20 or so pc
cent Of the real value OF property. an
Others only 20 or 80 per cent Tn
report % the Tax Commission OF 1870
says Il Is In the bounds % truth tosa
that no two counties OF the state hay
the same rule for the assessment O
all classes OF property. and general
speaking. there Is absolutely no IN
formity as 10 the proportion OF N
: cash value taken as basis OF III
assessed value Some counties valu
real estate. so far as our reports show
a. low as 30 per cent OF its sellin
price. while others have = 90 per cen
basis. Some assess real estate at 35i
per cent. and tangible personal prof.
srty at 50 per cent The commissio
concluded that there was an absolut
want Of equality ih taxation
This inequality can not be rem'
died By the State Board OF Equalir'
ton. for the obvious reason that N
high rate OF assessment In certai
counties. including the city Of S
Louis. IL enforced by the pressing d
nand for revenue for local reQuir'
ments The board can not raise N
assessments OF the counties whic
make a low valuation. as that voul
be imposing an unnecessary burde
upou those communities
We see no remedy for this existin
inequality and resulting injustice. e,
cept In the separation Of the source
OF state and local revenue
Under the plan proposed. the stat
would retain all OF It's inherent power
h OF taxation. except as to the Eeners
property tax upon real and person;
property. which would be assesse
and collected by counties and cities q
local purposes The state now levie
tax upon Insurance eompanie
. dramshOps. express companies. SUI
: dry corporations. license and inspe,
/, ton taxes. and a collateral inheritanC
tax. What other forms OF taxatio
may be adopted will be for the Get
eral Assembly. IN its discretion. 10 a
termine The system proposed II
Quires no change IN the existing lin
tations upon the. tax rates Of N
counties. cities and school districts
\ The change recommended require
no modification % the methods Of q
sessine the property Of railroads an
other public service corporations ,
the state Board OF Equalization tn.
system Is statutory aud its cont!rl
Z anee or Modification Is subject 70 n
4 control ot the General Assembly
4 should the present system be conth
ned. whereby the assessed valualio
made BY the state board Is appo
toned to the counties. the 0ener.
Assembly should continue the presel