The News-Herald. [volume] (Hillsboro, Highland Co., Ohio) 1886-1973, 1908-01-16

r1S sent q message 70 tne general a.
sembly transmitting the report Of the
Tax Commission OF Ohio. In Sep
tember, 1906. the governor appointed
an honorary commission to inquire
into the ptss.nt laws and recommend
such legislation as will insure just and
equitable taxation to the people ol
Ohio. The commission named by the
governor consisted IF Attorney Gener'
al Wade H. ellis. Thas. RI. Hogsett OF
Cleveland. Judge Geo r. Martin OF
Lancaster. former Senator Alfred G.
Cassatt of Cincinnati and Atlee Pom
creme OF Canton.
The commission held many meet
fngs during the year and heard argu.
ments from every dlffe ent interest
that would appear Union labor, the
State Grange. teachers. bankers. rep.
resentatives OF boards OF commerce
building aid loan associations and nu-
merous other organizations of like
character, besides leading students on
the subject of taxation. presented
their views to the commission.
The report reviews existing tax
laws. points out their inequalities
and embodies recommendation for
changes that will attract wide atten-
ton. The report is most comprehen-
sive and is one that will make history.
1t is absolutely non-partisan. The rem
edies suggested for present tax evils
are simple, concrete and should prove
effective. The members OF the com
mission have been highly compliment.
cd on their work
Present Tax System.
The commission gives an outline Of
the present means and methods OF
raising revenue both for state and
local purposes. II calls attention TO
article IL, section 2, of the constitu.
tion, which carries the provision that
"law1 shall be passed taxing by uni.
form rule" al. property, real and per-
sonal, tangible and intangible, "ac.
cording to its true value in money"
and on that mandate, says the COM
mission, the present tax system has
been established and maintained.
The report reviews the provision OF
the general property tax, from which
practically all revenues are received
from a levy upon real estate, mineral
lands, personal property, merchants
and manufacturers stocks. corpora
tions generally, steam railroads, sub
urban and interurban electric rail.
nh Nn1A
phone companies and banks.
In addition to the general property
tax there are special excise and priv
ilege taxes, namely: The Willis law
tax upon foreign and domestic corpo-
rations; the Cole law tax on public
service corporations; the excise tax
upon freight lines, equipment and
sleeping car companies; the tax upon
foreign Insurance companies; the
Dow-Aikin tax upon saloons and the
collateral Inheritance tax.
Immense Sums Collected.
All these state and local sources OF
revenue produced for the year ending
Nov. Is, 1907, a total Of $76,1s0, ,463
OF this sum the total for state pur
poses was $10,44O,O34; the total for
local purposes was $57,961 ,S9S; and
the amount received as delinquencies
and forfeitures of previous years was
e7.77s,sal.
OF the total for state purposes the
levy Of 1.34 mills on the dollar Of all
real and personal property produced
eS,0i2,116; the Dow-Aiken liquor tax,
e3.74e.751; the Cole excise tax, $2,301,-
S61; the Willis corporation tax. 81
e1s.663; the foreign insurance tax les.
timated). $1.000,OO0; the collateral in.
Aeritance tax, $10571; and other fees
from the secretary of states Office,
$346,673.
OF the total amount raised for local
purposes during the year. $1S,914. .903
was used for public schools and school
houses; $16,4SO.4S3 for city and vii
Iage needs; $13,574.132 for general
county uses; $2,714,542 for township
purposes; and s6,277 1888 for special
and miscellaneous local funds.
Evils Of Existing System.
The report says: The members Of
the commission have been deeply Inc.
pressed by the inequalities and injus.
tice revealed In the operation of the
existing tax laws Of Ohio. II Is i'm
possible to account for the patience
with which these evils have been
borne except upon the theory that the
complexity of our methods OF taxation
has favored the .concealment of their
results. A more general discussion
Of the subject. however. which has
been going on with increasing insist
ence for several years. and which re-
suited finally In the present movement
for q modern and equitable system of
taxation. has brought to light certain
conspicuous wrongs that are no longer
either denied or defended.
The FIRST and most important of
these is that the general property tax
bears unsustly upon the owners OF
real estate. whether farm lands or
city homes. and permits with increas-
ing advantage the escape from taxa
tion of all forms of personal property.
and particularly Of that class of per-
sonal property which can be most
easily concealed from the taxing au-
thorities.