The Paducah evening sun. [volume] (Paducah, Ky.) 1906-1929, 1907-11-12
TAX SYSTEM HAS
INCREASED BURDEN
OF THE FARMERS

When the last constitutional con.
sention In Kentucky drew up the pres
fnt organic law of the state, IL found
existing throughout the state a gem
eral feeling of dissatisfaction, because
through the faulty administration Of
the old revenue law one exemption
after another had crept in until the
old system was full of inequalities
Tho convention desired to perfect n
tax system which. it believed. would
secure absolute uniformity in the bur-
den Of taxes. II, therefore. inserted
in the constitution section III, which
says that taxes shall De uniform upon
all classes of property within the ter
ritorial limits Of the authority levyins
the tax. This was done in the belief
that uniformity Of method would pr9-
iuce a uniformity OF result and of bur.
den.
Il was urged In behalf Of this pro
posed section that IT was demanded
in justice to the farmer. in order that.
since his property was Of a visible
and tangible nature and could not as-
cape assessment. all other property
should be put in the same boat
No ono ever disputed that this ought
no be done. The only dispute wac as
"a whether or not II could he done
by this method II was cO1tonded
that certain classes of property. which
were IS kind that could be con
'cealcd. would escape assessment and
taxation II the burden Of taxation put
upon them was too heavy. and that
The result would be that the real os.
tate and such Visible personal prop.
'erty as the farmers live stock aud
the merchants goods and the house
holders furniture would bear an m.
due proportion of the burden of rails
ing the public revenue.
Rut the general property tex was
.lmhedGod ia our ccnstitution. and We
have been trying 1t harder than ever
FOR the sixteen years that have
elapsed since the constitution was
adopted. and it has proved anything
but Uniform and mas not served to
distrihutc the burden Of taxation
equally Under this system. a great
deal Of property in our cities escapes
taxation In spite Of the activity Of
auditors agents. much of II is not
brought to light The Consequence
Of this is that an unfair burden Of
the support Of the state falls upon
those who own property that can not
be hidden away. and these people are
chiefly the farmers.
The farmer pays more tax on per-
sonal property in proportion to real
estate than does the city man under
the present system. In the five coun.
ties in the state which contain all the
cities OF the first and second classes
Jefferson. Kenton. Campbell. Fay
cite and McCracken. the assessed per.
sonality Is 20 per cent OF the total as
sessmcnt In the rest OF the state Il
is "a per cent of the total assessment
The five counties named. which may
be called urban counties. contain
3GG2 per cent OF all the realty in the
state and assess only 81 per cent OF
all the personally.
The amount OF money. bonds, &C.
counts and similar personally. as
sessed by these counties. is hess than
Z per cent Of their total assessment
In the rest OF the state the amount OF
such property assessed is nearly IL
per cent OF the total Manifestly. II
Is true that the man In the country
does not find Il so easy TO conceal his
personal property. and he has not the
incentive furnished by high tax rate
to conceal II.
In the county Of jefferson, contain.
ing the city Of louisville. personally
Is 225 per cent Of the total assess
ment In Kenton county. containing
The city Of Covington. personally is
l1.2 per cent of the total; in Camp
he'll with the city Of Newport, 1t is
lG per cent Fayette county. with
Lexington, does better. its personally
being q per cent of the total. but Il
Is well known that the rural portions
" Fayctte county contain an amount
of wealth unusual in any agricultural
community
On the other hand. take the follow
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