The citizen. [volume] (Berea, Ky.) 1899-1958, 1908-07-30
IN INTEREST OF
THE PEOPLE
Great Awakening On the Subject
OF Tax Reform.
Many States Taking steps to Abolish
Old Methods In Favor Of Better.
kentueky's Case.

taxation. Those who have interested
themselves in studying the growth OF
the states industries during the past
year and watched the attempts TO de
velop its resources have been deeply
impressed with the fact that our tax
laws form a most serious obstacle 70
success. SO deep-seated is this con
viction in the minds OF hundreds OF
thoughtful men that the time appears
to be drawing near when the people OF
Kentucky will at last make up their
minds that nothing is more worthy OF
their serious attention than this tax
| question. AS a rule. they concern
themselves with It only when the as
SCISSOR makes his annual CAL. or when
they walk UP TO the tax collectors of.
fee to settle. Then they are fully err
suaded that the whole tax system is
wrong. but as soon as the tax has been
| paid and the smart OF II has been for
soften, the whole question is apt 10 be
lassed up again. without another
thought. un IL another assessment and
paying time rolls around
II is important TO Kentucky that the
people of the state should realize that
taxation bears In a most vital way
upon the prosperity OF the state. and
In order that taxation may be wisely
/ adjusted. IL is necessary for the intelli
| rent people OF the state 10 turn them
selves TO a careful study OF the whole
| question and persist in II until the tax
i ~ L. - IL.
will yield all the necessary revenues
with the least possible burden. Ac-
cording 20 the justice OF injustice OF
the tar: according 10 its reasonable
ness or its oppressiveness. capital Is
invited to a community or driven from
/ II. industries will flourish or be de-
stroyed. competition with other states
may be possible or may be rendered
cut OF the question. justice may be
done or fragrant injustice imposed.
The cor-niittes OF the Senate.
No little disappointment was felt By
those who have studied the tar situ-
alton In Kentucky when the commit.
tee OF the state Senate. appointed 20
consider tax questions during the In
/ 1906. failed to recommend anything
more than an attempt 10 raise more
revenues along the lines OF the old rev
enue bill. In its report TO the senate,
| the committee showed that II had very
seriously considered the advisability
OF recommending more radical
changes In our system: but Il reported
the conclusion that II was not at that
time advisable 10 do more than at
] tempt to perfect the old system along
old lines. The reason given for this
in the report was that the revenue
system then 10 force had. perhaps. not
been sufficiently tried out. and was en-
titled 20 a longer experiment And
there is much TO be said against hasty
tinkering with tar laws.
Did Its Best.
There Is no doubt that the committee
itself felt disappointed In not being
able TO recommend something more.
II spent many months In carefully con-
sidering the tax situation. II held
hearings in various parts OF the state.
at which hearings there appeared be-
fore the committee. by its invitation.
representative farmers and business
men to present their views on the sub
feet OF taxation. The committee could
not fail to be impressed with the gen
eral dissatisfaction with the system
In force In Kentucky. and yet they did
not then think the time ripe 70 recon-
mend a departure.
The net result OF the committees
report was an ATTEMPT by tbs legisla.
ture to tighten up the leaks In the old
system and 20 make one further des-
perate but futile effort TO get satisfac-
tory results out Of the old plan OF the
Uniform general property tar. OF
course this attempt has not succeeded.
II probably never will succeed. and in
other states public men have ceased
| to expect that such q plan can, by any
probability, succeed. From the rapid
progress made In the last 10 years In
the study Of public finances. those who
reached the conclusion that the uni
form general property tar Is unsound.
unjust, and can not be made rroduc-
tive OF satisfactory results.
An offielsi Tax Commission.
There has grown up in the state
some sentiment for n tar commission
with some official status, whose duty
IL snail De 10 90 tuOTOusniy INTO tne
whole question OF taxation, with
view to devising a better system along
new lines, and, OF course. new lines
are not possible In Kentucky without
first changing the constitution. At
present, our constitution ties US fast
TO the general property tax. as II Is
called; that Is, TO the system of levy.
ing the same tar upon all classes "
property for all purposes. Other
states have employed such a commits.
sion with good results. and indeed
commissions of this kind are now at
work in q number OF states. getting TO
the very bottom OF the question OF tax
alton and doing a work that Is result
ing gradually In a vast Improvement
OF tar methods SO far. Kentucky has
made no step In this direction. Volun-
tary organizations, like the State De
velopment Association, and various
commercial bodies. have appointed tan
committees, who are doing the best
they can TO gather information on this
subject, but II Is possible that there
may develop the necessity for an ofii-
cial tau commission.
whether this should come about or
not. the demand Is becoming very in
IA