The National tribune., 1907-01-03
TAXATION IN NEW YORK.


TAXATION IN NEW YORK.
The State of New York has gone
about the study of It's system of taxa
ton with view to amendment in a
sensible way. There was no screeching
on the stump and no professional
screecher was brought into the work.
A Commission of Is was constituted.
made up of men of business experience
and earnest students of economics. Five
of the Commission were appointed by
the Governor, five from the State Sem
ate, appointed by the Lieutenant-Gov-
ernor, and five from the House ap-
pointed by the Speaker. These were
made up of professors In colleges and
practical, high-minded, successful busi-
sion is Ex-senator Warner Miller. and
its work was specifically designed to be
merely to make recomm endations to
the Legislature, which will then wrestle
with the terms of the bill which Is be-
ing drawn up by some of the very
mission divided it's work among sub
committees, which made special studies
of different features of taxation which
were combined into the recommenda-
tions finally adopted by the Commits
sion. The Commission has finally end
ed its work except approving the bills
that are now in course of preparation,
but it refuses to give out anything be,
yond a mere outline of what those bills
will be. The Commission says with
great positiveness that there will be
no fool legislation such as has been
seen in other States. 1t Is probable
that the inheritance tax, which has been
the law in New York some years, will
be modified SO as to extend its opera
tions and make it graded or progressive.
portion on great estates than it is on
small ones. An income tax will be
recommended, and it will be strictly
graded according to the size of the in
come, upon the theory that the man
who has the most property gets the
should pay the most toward its sup
port. The Commission assumes that the
taxation Of incomes is a source Of State
revenue and should not be invaded by
the United States. The rate will be low
and work no hardships to any one, and
the money received will be so divided
that the local authorities will receive
the larger part of it, and in this way
the taxation upon real estate will be
diminished. This is strictly in accord
ance with the ideas that The National
Tribune has so often exprest. That is
that the great burden of taxation is
purely local, that the townships, cities
and Counties have need of far more
money than the State or General Gov
ernments, and that all just systems OF
mental principle. Upon the smaller
communities rest the great burdens OF
providing for the poor and the insane
of administering justice, Of building and
maintaining roads and bridges and Of
educating the children. Taken in the
dSSTtSdlc, liliS lhuCh tuc idiSci Poi
ton of the expenses of society, and far
exceeds in cost the functions that are
exercised by the State and General
Governments Therefore, the bulk OF
the taxes from the people all the time
should be expended among them iI
| their own small local communities. The
Commission hopes by the income tas
and by the return of so much of the
| tax to the local communities to not only
decrease the rate of taxation upon rea
estate, but to greatly widen the exemp.
| ton of small holdings of real estate
One thing that the Commission had te
guard against in this matter of exemp.
ton of small holdings was that of grea
holdings being subdivided under man!
different names, SO as to take advantage
of the exemption. All that Ex-senator
Miller will say in regard to the worl
of his Commission is:
| "The whole subject of taxation ha:
been dealt with most eXhauStively, ant
| the subject of graded income tax II
particular. If our plans are adopted
1t would mean a great change in some
respects in taxation. We have touched
on every phase of taxation, but aside
| from the matter of income and inner
/ itance taxes our recommendations vii
not be very radical"