The citizen. [volume] (Berea, Ky.) 1899-1958, 1908-08-06
THE FARMER PAYS
Our Tax System Has Increased
His Burden.
Figures That Show Farm Property
Pays More Than Its Fair Pro-
portion Of state Revenue.

when the last constitutional con.
Vention in Kentucky drew up the pres
ent organic law of the state. 1t found
existing throughout the state a gen
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.
tax system which. II believed. would
secure absolute uniformity in the bur
den OF taxes II, therefore. inserted
in the constitution section III. which
says that taxes shall be uniform upon
all classes of property within the ter
ritorial limits Of the authority levying
the tax This was done In the belief
that uniformity OF method would pro.
duce a uniformity OF result aud of bur
den.
1t was urged in behalf Of this pro
posed section that II was demanded
In Justice to the farmer. In order that.
since his property was Of a visible
and tangible nature and could not es-
cape assessment, all other property
should be put in the same boat.
No one evar disputed that this ought
to be done. The only dispute was as
20 whether or not Il could be done
by this method. II was oontended
that certain classes Of property. which
were OF a kind that could be con.
cealed would escape assessment aud
taxation II the burden OF taxation put
upon them was too heavy, and that
the result would be that the real es.
tate and such visible personal prop
erty as the farmers live stock and
the merchants goods and the house
holders furniture would bear an un.
due proportion of the burden OF rails
ing the public revenue.
But the general property tax was
/ imbedded in our constitution. and We
have been trying IL harder than ever
for the sixteen years that have
elapsed since the constitution was
adopted. and Il has proved anything
/ but uniform and has not served 20
distribute the burden OF taxation
/ n
deal OF property in our cities escapes
taxation. In spite OF the activity OF
auditors agents. much OF II Is not
brought 10 light. The consequence
OF this Is that an unfair burden II
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.
sessment In the rest OF the state II
is "a per cent OF the total assessment.
/ The five counties named. which may
be called urban counties. contain
1852 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. It
is true that the man In the country
does not find II so easy TO conceal his
personal property, and he has not the
/ incentive furnished by a high tax rate
10 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
112 per cent OF the total: In Camp
bell. with the city OF Newport, II Is
10 per cent Fayette county, with
Lexington. does better. its personally
being "a per cent OF the total, but II
Is well known that the rural portions
OF Fayette county contain an amount
Of wealth unusual in any agricultural
community.
On the other hand, take the follow
ing counties. which are distinctly
agricultural. and note how much
larger the percentage OF personally
than in the strictly urban counties:
Garrard county ... 25 per cent
Allen county ........ &c per cent
Marion county ........ 3O.5 per cent
Adair county ...... 81 per cent
Knott county ........ 1876 per cent
Monroe county .... 80 per cent
Through the entire state the rule
general.y holds and where the con
trast is not so marked, the exceptions
will generally be found due to unus-
ually high valuation Of farm lands.
Who Pays the Freight
There is still another way Of ascer.
tanning that the present system does
not make things easier for the farmer.