Mexico weekly ledger., 1908-05-14
TAX REFORM AMENDMENT.
HONORABLE F. N. JUDSoN DELIv.
Erred A MOST INTERESTING
ADDRESS AT THE COURT
HOUSE THURSDAY
EVENING

EVENING
Hon. +. N. Judson, OF st. Louis
addressed a good audience at the court
house Thursday night at s O'Clock on
the subject, 1.-THE Separation Of Tax
Sources Mr.. Judson spoke In this
city under the auspices Of the Mexico
BusinessiMens Association. He was
introduced by Hon. Geo. Robertson in
a few well chosen remarks.
The object Of MIR. Judson's speech was
to discuss the merits OF the eighth con-
stitutlonal amendment providing for a
separation Of the tax sources, which
is TO be voted upon at the November
electi)n.
Mr.. Judson spoke as follows:
We hear on every side the discus
sions Of the merits OF the candidates
for public Office In the State at the
coming November election, and vet
comparatively little concerning the
Eight Constitutional Amendments to
the State Constitution which are to
be voted upon by the people at the
same election. While we are interest
ed In our respective party orgauiza-
tions, and In the relative claims of
the different candidates for office,
Federal, State and local, 1t must be
admitted that as rule all OF the
candidates who offer themselves are
reasonably qualified for their respec-
tive positions, and that the wheels OF
government will move on as usual
whoever is elected. In voting upon
the Constitutional Amendments, how
ever, the people are changing their
fundamental law which Is 10 govern
and control all the operations OF
government whoever may be elected
to office. The eight Constitutional
Amendments coversome eight printed
pages in the Session Acts OF 1907, and
make important changes in the powers
and pay OF the Legislature, in the con-
stitution Of the Supreme Court Of the
State and In the exercise Of the supreme
power Of taxation.
The most Important aud far-reach-
Ing OF these amendments is the
eighth, which provides for the separa-
tion oftne sources Of State and local
taxation and incidentally for local
option and home rule in the exercise
OF the taxing power by cities and
counties Of the State. The Amend
ment provides for the discontinuauce
OF the State property tax from and
after January 1st, 1863, and for the
State thereafter to secure Its revenue
either from the exercise OF its general
taxing power by licenses and the like,
or by apportionment to the counties
and cities Of the State.
The State is given power TO select
any special subject of taxation, to
withdraw the same from local taxa
tion, and In its discretion to apply the
proceeds to State purposes or to appor-
tion 1t to the local taxing districts.
The Amendment also provides that
1t shall not interfere with the existing
provisions of the Constitution con-
cerning the apportionment of the
school revenue by tie State, nor with
the existing limitations upon the
rights of taxation, nor the existing
rights Of license taxation now exer-
cised by the counties and cities Of the
State.
No form OF taxation is ideal. The
payment OF taxes Is universally re-
garded as one OF the ills OF human life,
being necessary incident Of any form
Of organized government. In consid-
ering any change In our taxing power,
therefore, we should consider it not
as free from any possible objections,
but whether 1t makes an improvement
10 the existing system, corrects In
equalitles, relieves the tax payers of
an unjust burden by reaching wealth
which now escapes all taxation.
This Amendment is the result OF
the thorough Investigation OF the
system Of taxation In this State by
two successive commissions, one known
as the Dockery Commission, Of 1908
aud the other the honorary commits
sion appointed by Gov. Folk in 1906.
This last commission was honorary In
that its members served with COM
pensation, and was non-partizan In
that 1t was composed Of members OF
both political parties 1t was the un-
animous conclusion Of both these conn.,
missions that our existing system Of
taxation was hopelessly defective, re-
sulting In the grossest inequalities
and ineffectiveness, and that 1t could
not be remedied except through a
Constitutional Amendment separat-
ing the sources of State and local taxa
tion. This Eighth Amendment was