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

| opinion that the legislature ought Il
have a freer hand in establishing
system OF taxation. There are some
who believe that no restrictions what
passed more than half century ags
ought not to be permitted to interpos'
It's obstacles to the natural develop
ment OF public thought, and the chang
ed conditions evolved from the com
plex business enterprises of moders
times; that the interests of all classes
OF the people are safe In the hands
Of chosen representatives commits
stoned to conserve and ,rOtect those
interests, and that no risk will be en-
4 cOuntered by any element Of our CIT
izenship in trusting the legislature tt
devise a just and equitable means O
raising public revenues. There are
ent constitutional limitations undoubt
edly prevent much-needed changes II
the laws. yet that no constitutional
amendment should or need, go fur
| ther than to SO enlarge the powers
Of the general assembly as to enable
II to correct the specific evils mos'
earnestly complained OF.
After canvass of both these views
we have framed form OF amendment
which. ir our Judgment, is not only
best suited to the present needs oi
the state. but will meet al, pro,er re
uuirements Of the future and, at the
same time. guard against the dangers
OF arbitrary or ineauitable legislation
Form Of Amendment Suggested.
Article XII. Section 2. The Gener-
al Assembly staIl have power to es-
tablish an maintain an equitable
system for raising state and local rev.
enue. II may classify the subjects Of
taxation SO far as II cir d.. erences
justify the ame in order to secure a
Just return from each. All taxes and
other charges shall be imposed for
public purptse only and shall be Just
to each subject. The power Of taxa.
tion shall never be surrendered, sus-
pended or contracted away.
Bonds of the .tate of Ohio, bonds
of any city. village. hamlet. county or
township IL this state and bonds is
sued In behalf of the pubic schools
OF Ohio and the Means Of instruction
grounds, public school houses, houses
rsed excl, lively for public worship,
irstitu,iTns OF purely public charity.
public property used exclusively for
any public purpose and personal prop
erty. 10 an amount not exceeding in
value 5000 for each individual, may,
by general laws, be exempted from
tuXation; but all such laws shall be
subject to alteration or repeal; and
tie value Of all property. so exempte 4
8 ell. from dine to time. be ascertain
ed and published as may be directed
Ly law.
All taxes and exemptions In force
when this amendment 10 adopted snail
remain In force, in the same manner
and to the same extent, unless and
until otherwise directed by statute.
The word in black face tyne
above designate the new matter. The
exemptions are not changed except
that as to p ..blic bonds such exemp-
tiol is perm issive instead of manda.
tory. This was necessary in order to
make harmC niOus and consistent the
plan of reposing broader mowers of
taxation In the general assembly. The
provisions as to burying grounds.
schools, churches, pl b ;c property, in.
ti.utions OF public chaity and all
otl er exemptions are nol changed iE
any particular.
II will be seen that this proposed
amendment dCe net require clas3i
fcation az did tile amendment submit.
ted in 1908. II merely authorizes such
classiflc ltiCn. II does not permit any
and all class'fca'ions as did tho
amendment in 1903. but only such as
are fairly warranted by the differ
ences in subjects of taxation in order
TO secure just return from each sub.
ject.
II will be On further from the con.
cluding set rce of the amendment
tiat all tax or exemption laws now in
force shall remain in operation until
changed by the legislature This was
added out Of abundant precaution In
order that, In fairness to all taxpayers
as well as to the state, no doubt could
be raised as TO the status or validity
of existing laws.
Under this amendment the general
assembly may, we believe, correct the
wrongs that have developed In the
pre- ent tax system of Ohio. II may
provide a method for taxing moneys,
credits, stocks and bonds that will
bring them out OF hiding.
The general assembly will be free
to deal with corporation taxes In any
manner that promises the best results,
both to the corporation and the state.
II will be able to protect the corpora
tions from a multiplicity Of tax laws,
such as are now in operation, and
evolve instead one. definite and easily
con )uted charge for each class OF cor.
porations, which shall be imposed In
lieu of all other taxes. state or local
AS to public service corporations in
particular, II may. of course, extend
the Nichols law without an amend.
ment Of the constitution; but after
such amendment the legislature may
well determine to adopt the more mod
ern and generally approved method OF
taxing. such corporations by percent
age OF their gross receipts, substitut
inc this for ALL MT her taxas aithar unou