The Marion daily mirror. (Marion, Ohio) 1892-1912, 1908-01-14
REPORT OF TAX COMMISSION
Governor Harris Sends to the, Legislature Mes
sage Carrying Recommendations For. .1ax Reform.
R6aimtidaal Amendment Considered The Only
Remedy srExistmg Evils. -

rip cent 4 message to the general as
sambly transmitting the report of the
Tax. Commission Of Ohio. In Sep
teinber, 1906, the governor appointed
AZ honorary commission to inquire
into the present laws and recommend
such legislation as will insure just and
equitable taxation to the people OF
Ohio The commission named by the
governor consisted of Attorney Gener-
al Wade H. Ellis. Thos. H. Hogsett Of
Cleveland. Judge Geo. E. Martin Of
Lancaster. former Senator Alfred c.
Cassatt Of Cincinnati and Atlee Pom
creme Of Canton.
The commission held many meet.
ings during the year and heard argu.
ments from every different interest
that, would appear. Union labor the
State Grange, teachers, bankers, rep
reeentatives Of boards Of commerce,
building and 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 recommendations for
changes that will attract wide atten-
tion. The report is most comprehen-
sive and is one that will make history.
tits 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.
ed on their work.
tN. 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 12, section 2, Of the constitu-
ton. which carries the provision that
laws shall be passed taxing by uni.
FORM rule" all 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.
ways. express, telegraph and tele.
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
DowAikin 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, total of s76,ISO, ,46s.
OF this sum the total for state pur.
poses was $10,440.034: the total for
local purposes was s57.96I .S9S; and
the amount received as delinquencies
and forfeitures OF previous years was
$7.778.531
OF the total for state purposes the
levy Of 1874 mills on the dollar Of all
real and personal property produced
$aOl2.115; the Dow-AilSen liquor tax.
$2,749.751; the Cole excise tax. $2,301,.
261: the Willis corporation tax. ST.
O19.663; the foreign insurance tax les.
timated), $1.000.000: the collateral in.
heritance tax. s10.571 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.4 .433 for city and vii.
lase needs; $13.574.132 for general
county uses; $2.714,542 for township
purposes; and $6,277.sSS for special
and miscellaneous local funds.
81 sEvils Of Existing system.
The report says The members Of
the ooxAmissioA have been deeply I'M
pressed by the inequalities and injus,
tice revealed In the operation OF the
existing tax laws of Ohio. II Is i'm
pessible to account for the patience
WITH which these evils have been
borne except upon the theory that the
complex ~ OF our nethods of taxation
has fayd Pd the .cepcealment of their
yqRalte. "a more general discussion
Al 49, 49, L.
been 81 4 IN with increasing insist,
ease fop eeettt ysA4a ana which re-
sured q lIyiinpt the present movement
~ q md eru and equitable system OF
taiation has brought to light certain
atqk2fev}las, wronss that are no Longer
e1her denied or defended.
tThe frst and most important Of
th4se Is that the general property tax
b9ors unjustly upon the owners Of
r6Al estate, whether farm lands or
coy homes. and permits with increas
III advantage the escape from taxa
~ ~ ~ fosns Of personal property.
end pArficufarly OF that class of per.
6ooal property which can be most
easily concealed from the taxing aS-
th9rSlea '
(, .tAe Dext IN importance is that
G4>ao has devssoped among the own
~ ~ eoAl nr0pevty by reason OF the