The citizen. [volume] (Berea, Ky.) 1899-1958, 1908-07-23
MISSOURI CASE
LIKE KENTUCkYS
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 to that OF Kentucky. A
tax commission has been at work in
Missouri and in line with the tax com.
missions Of other progressive states It
has found no solution OF the difficulties
OF the situation short OF a constitu-
tional amendment that viii give the
legislature greater liberty in dealing
with the question: but Il also points
out that such an amendment Is chiefly
desirable because Il will lead to sepa-
ration OF the sources OF state revenue
from the sources OF county revenue
The comments Of the Missouri tax
commission are so pertinent 20 the
situation "a Kentucky that the follow
ing extracts will be found OF interest:
we all agroed that the first step IN
any tax reform IS 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 De effected by the adoption OF
single constitutional amendment
"The general features of,this sopa-
ration OF the sources OF state and
local revenues NAV ho briefly sum-
married.. Tho state would discontinue
the levy OF a general property YAK
upon tho real and personal property
of the state. leaving the assessment
and collection of this tax 90 the couu-
ties and municipalities for local pur
poses. This would make n saving of
the large expense incident TO The
present dual system, 10 would also
dispense with the work of tho state
Board OF Equalization connected with
the attempted equalization of assess.
mouts of real ana personal property
among the counties 90 Che state.
"The state would thereafter derive
CTS revenue Through Sos inherent rcn.
erRl power of taxation upon general
subjects of taxation as hF' iconsoe
corporation taxes Inspection fees and
such other forms OF taxation os She
general assembly may determine
"The different rates OF assessment lu
the different counties. enforced hy The
different demands for local revenue.
would no longer produce inequality in
taxation with reference to the state
tax. The remedy proposed o.. .n our
opinion. thc only effective remedy
Each community could nx ts own
rate Of valuation as its ] cal eds may
require. without suhiecf.ng .ts c.rrDns
to The injustice of being compelled to
pay am undue share n state taxation.
There ORR now a certain kind %
hon.. .s.f. Hu fn~nff.~ rt.HHnh D.rHt..r
On che variation of the rates ot assess
mCnt upon property according to tho
LEGAL needs of the community. some
counties paying taxes ON 20 or so per
cent ~ tho real value of property and
others only 90 or 30 pcr cent THE
report of the Tax Commission az 1903
s.ea. n d. iu fhe bounds of truth toaay
that mo- two counties Of the state have
The same rule Tor The assessment ot
an classes of property and generally
speaking. there is absolutely no uni.
formiiy as 90 the proportion of the
cash value taken as O. basis OF Che
assessed value. Some counties value
real estate. so Oar as our reports show.
as low as 90 per cent OF Cos selling
IllNff m NIl| NNN'la H"f' " "" N'l N. H'
basis. Some assess real estate at $685.
per cent and tangible personal prop
orty 90 so per cent The commission
concluded that there was an absolute
want OF equality in taxation
"This inequality can not be rene
died by the State Board OF EQualizu
ton. for the obvious reason that Dee
high rate Of assessment IN certain
counties. including the city OF 81
Louis, Is enforced By the pressing dc.
mand FOR revenue for local require
ments. The board can not raise the
assessments OF the counties which
make a low valuation. as that would
be imposing an unnecessary burden
upon those communities.
eve see no remedy for this existing
inequality and resulting Injustice, ex.
cept in the separation OF the sources
OF state and local revenue.
Under the plan proposed the state
would retain all Of Its inherent powers
OF taxation, except as TO the general
property tax upon real and personal