The Marion daily mirror. (Marion, Ohio) 1892-1912, 1908-01-14

shift to other communities theh own
share Of the uniform levy for state
purposes
Another inequality Is that existing
among the owners OF personal prop.
erty caused by the attempt to tax. by
a uniform rule, and according to its
true. value in money. tangible chattels
on the one hand, such as live stock and
farm implements, merchants and man.
ufacturers' goods, and the like, which
ought to be easily found by the as.
sessor and Intangible property on the
other. such as money, mortgages and
bonds which are not returned unless
their owner voluntarily admits the
ownership.
Still another inequality is that ex-
listing between the Individual owners
of real and personal property on the
one hand and the owners OF certain
classes of corporate property on the
other. as result of the recurrence
that all property. however used and
benefited by public grants and fran
chises and whatever its earning ca
pacity, shall be valued for taxation
by a uniform rule and subjected to
one fixed method In determining the
contribution 1t shall make to the sup
port of state and local governments.
Finally. there are many instances
Of peculiar hardship between class 's
of corporations caused by an effort
from time TO time. and without any
avoid constitutional obstacles In Sc.
curing Just return from those who
enjoy special privileges In the control
and management OF such property.
The evils disclosed above are then
discussed in detail under these sub
heads:
Inequalities Between the Owners
of Real and Personal Property.
Inequalities Among the owners OF
Real Estate.
Inequalities Among the owners Of
Personal Property.
Inequalities Between the Owners Of
Real and Personal Property and Own.
.ers of Corporate Property.
inequalities Among Corporations.
Summary Of Evils.
The conclusions of the commission
members on the fragrant inequalities
in the present tax system are sum-
married. by them in these words:
We have found that the general
property tax is a failure, for purposes
more than half of the total wealth of
the state In tangible property alone
escapes taxation; that OF intangible
property, such as moneys. credits,
stocks and bonds. subject to taxation
under existing laws, not 10 per cent,
perhaps not even 5 per cent, is
listed on the duplicates; that the
decennial appraisement of real es.
tate is far too infrequent to pro-
duce fair and equitablo valuations;
that the maintenance of a levy for
state purposes upon all real and per-
sonal property and the interminglins
of state and local sources of revenue
produce between the counties. con.
cealment of public expenditures and a
tendency to extravaganza: that the
methods of taxing corporations are
antiQuatcd and cumbersome; that
franchise values generally escape tax.
alton. except as to certain classes of
corporations, and as to them the law
Is incapable OF adequate enforcement:
that the great number of ex-officio
state boards now administering tax
laws creates confusion, prevents thor
oughness and reduces revenues; that
the general complexity of our present
system tends to prevent public knowl-
edge OF the burdens and incidents Of
taxation, and finally that the chief suf-
ferer from all these ills Is the citizen
whose possessions are so plainly visi-
BILE that no device or evasion can se-
cure their escape
Recommendations.
The report recommends:
First. an amendment Of the eonsti.
tuition Of Ohio aboIishins the general
property tax now required in Sec. q
Of Art. XII. and giving to the ieeis-
iature a freer hand to deal with such
subjects as franchises, stocks. bonds,
cash, mortgages and other intangible
property.
When the present commission was
appointed all the members hoped and
several believed that q way could ba
our tax system without amending the
constitution. We recognized the fact
that constitutional amendment Is a
radical step to take and ought not to
be proposed II by any other means
adequate relief could be secured to
the people. 1t seems proper to say
therefore, that the conclusions we
have reached upon this subject have
been formed with great reluctance.
The recital OF conditions at the public
hearings. the discoveries that follow
ed painstaking investigation OF facts
and statistics, the Judgment of men
all classes and interests
whose knowledge Of the subject ena.
bled them 10 speak with authority, the
experience of other states in the past.
the progressive movements elsewhere
at the present time, and finally care.
full study of the restrictions in section
2 of article II Of the constitution OF
Ohio and the decisions Of the courts
constituting such restrictions-all these
considerations have compelled the
conclusioH that no just or satisfactory
tax system can be established In this
state without removing the constitu.
tional obstacles that now bar the way.
The general property tax has long
ago served its day. The requirement
that e|l property. Tangible and intan.
gible. Ehopid be taxed by q uniform
rule ahsweeea well enoiigh for a time
when DeayH al pgdperty was tangible.
The 3ternSt % tls stocks and bonds
in tho sarie way as cattle and farms
seemed entirely feasible In an age
when there were very few stocks OF
bonds. The effort to secure from rail-
roads and similar corporations q fair
contribution to the public revenues in
return for their public franchises, by
methods identical with those adopted
as to other classes of property, dis
closed no hint Of failure IN a day
when there were only two locomotives
IN Ohio and less than 20 miles Of rail
road track. and before telegraphs we're
IN use or telephones or elcctric light
or transportation had been invented
We have examined q number OF con
stitutional amendments either recent
~ adopted or pov pending In Other