The Greenville journal. [volume] (Greenville, Ohio) 1850-1918, 1908-01-16

II Is unnecessary to review here the
hardships and inequalities which
would be removed by this change in
tax methods. They have been already
set out in an earlier part of this re-
port. II is universally recognized that
II the remnant of levy for state pur-
poses upon real and personal prop
erty, now amounting to but 1.34 mills
on the dollar, can be entirely removed
so that the counties will no longer
rival each other in the distribution Of
taxes for the support of a common
fund, one of the chief causes of dis
elimination and favoritism would be
destroyed and a nearer approach to
home rule in taxation would be at
tanned.
If additional revenues are deemed
advisable. there are a number Of
ways in which they may be raised. in
the Judgment of the commission. and
special revenues from special sources
might very appropriately be set apart
for the public school fund. in order to
preserve this intact.
We earnestly urge. however, that no
action be taken with respect to the
state levy unless the most reliable
provision be made for the security
and permanence OF the public school
fund
Publicity In Taxation.
We recommend,
Fifth, that authority be given to TO-
cal communities to secure publicity in
taxation in such manner as they shall
deem hest.
Among the many suggestions made
to the commission at the public hear
irGs, one which received much com
n cndGtiOn wGS that taxpayers gener-
ally be brought to a closer knowledge
OF tax matters by the annual publica-
ii n of property valuations and re-
turns. The claim Is made that if every
prol Crty Owuer were informed. by
some simpler mcthGd tl&n that If
personally examining official records,
Of the amo"nt Cf taxes being paid by
his neighbCr5, ana especially by the
Owners of real estate. many OF the in
eIUal:ti2s which nlw prevail would lie
correct ID through the initiative of tne
persons injtrrd
II may net be thought desirable TO
max SrCl pub &c lliDn compulsory in
Ghi0. Bat the beneficial results so
strGn@ly Urged. as well as the salts
i%rtOrF experience elsewhere. would
lem to justifF the giant of power to
Local taxing auth Dri,ios.
Summary of Recommendations
We have submitted herewith five
T. Cjmn eadatiOns. The first is a CON
sl-tutionaI amendment granting broad
G" powers to the gelcral assembly in
rovi1ing a tax system for the state.
I he ether for caN!DiiSn the most urg-
rECnuPG -. In
may he accomplished without an
a@Cndmcnt Ct T." c"lstjtutiOn. These
are, the eStab 'hueEt OF state tax
oIrd; The mere fgenucrt aDDraise-
Hent OF real estate; tha abOlishment
Of the present state levy and tne sep
araian 0f state ana local revenues
and finally, authority to tae local COM
nHunities to secure publicity in taxa
ton.
There are many other Improvements
in eXi ting laws which have been
CHrcfullJ considered. but all those
that seemed most worthy of adoption
would require a constitutional amend
ment before they could be put into
effect Among these are a simpler and
more modern method o. taxing public
service corporations, such as gross re.
ceipts or other special charges in lieu
of all other taxes. which will more ef-
tectively and uniformly reach fran
ChiSG values and be substituted for
the complex. diverse and inadequate
methods now prevailing in Ohio; the
taxation of moneys, stocks and bonds
by a fiat rate or some appropriate
method that will secure a due return
from each; the imposition of a nom.
inal tax or a recording fee upon mort
cages; the protection OF forest lands
and tho nnPnlrpJ nf finn hpr
growing by low valuation or low
rate upon such property; the estab-
liShment, after the separation of state
and local revenues. Of a method by
which some part OF the states needs
may be apportiO1el among the coun-
ties upon tie basis of their eXpandi-
lures for county purposes. to the end
that tie interest of all the people IN
the eXpens 5 OF the state government
may be maintained and the growing
eAtrai agaGce of local government may
be CheCk1 . ThcS and many other
improvements in tAc tax laws that
MI hi be adoEtad under an amended
constitution. have been suggested 20
and considered by the commits ion.
We have not tnOught il OppGrtune
or GCsirahlh, however to make any
specific + commentators Of wat may
or Oug!lJ to be done in the event that
the constitution is amended The
general as s2mbly will ten be free TO
act and I may establish a complete
system nf taxa ion, in accord With ad-
vanccd 1hoU4hG UPON the anGi2ct. and
Just to u taxpayers Of the state
We fTally rree therefore. as tfe
first anI mCst important step in the
direction Ct modern tax laws. the 3
mission to the people Of Ohio Of the
amendment herein DrOnO5ad believing