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


share of the uniform levy for state
purposes.
Another inequality is that existins
among the owners II personal prop
erty caused by the attempt 10 tax, by
q uniform rule, and according to its
true value in money. tangible chattels
on the one fsnd, such as live stock and
ufa ~turers' goods, and the like. which
ought to be easily found by the a.
SCISSOR, and intangihle property on the
othe.. sucl. as money. mortgages and
bonds which are not returned unless
their owner voluntarily admits the
ownership.
still another inequality is that e5'
isting between toe individual owners
of real and personal property on tne
one hand and the owners OF certain
classes OF corporate property on the
o'her. as res 1t of the requirement
that all property however used and
benefited by public grants and fran.
chises an whatever its earning ca
pacity. shall b. valued for taxation
by q uniform rule and subjected 10
one qyeA method In determining the
contribution IL shall m AXE TO the sup
port o. sta'e and local governments
Tinallv there are manv instances
OF pee liza" hardship between classes
OF corUofa'ion caused by an enort
from time 20 time. and without any
consi stc ncy o. plan or purpose. TO
avoid constitutional obstacles In Sc
curing a jIst return from ttose VINO
enjoy special privileges IN the control
and management of such property.
The evils disclosed above ore then
discussed IN detail under these sub
heads:
Inequalities Between the Owners
OF Real anu Personal Property.
Ineuualit 8 Among the Owners OF
Real Estate.
Inequalities Among the owners Of
Personal Property.
Inequalities Between the Owners OF
Real and Personal Property and Own
ers OF Corporate Property.
Inequalities Among Corporations.
Summary Of Evils.
The. conclusions of the commission
meml ars on the fragrant Inequalities
in the present tax system are sum-
married. by them in these words:
We have found that the general
property tax is a failure, for purposes
either of revenue or equality: that
more than half of the total wealth OF
the state in tangible property alone
escapes taxation: that OF intang,b,e
property. such as moneys, credits.
stocks and bonds. subject to taxation
under existing laws. not 10 per cent.
perhaps not even 8 per cent, Is
listed on the duplicates; that the
decennial appraisemsnt of real es
tate is far too infrequent to. pro-
duce fair and equitable valuations;
that the maintenance OF levy for
state purposes upon all real and per
of state and local sources OF revenue
produce between the counties. con-
cealment of public expenditures and
tendency to extravaganza. that the
methods OF taxing corporations are
antiquated and cumbersome; that
franchise values generally escape tax.
alton exec as to certain classes OF
corporations, and as to them the law
is incapable OF ADEQUATE enforcement
that the great number OF ex-officio
state boards now administering tax
laws creates confusion, prevents thor
oughness and reduces revenues; that
the general complexity Of our present
system tends to prevent public knowl
edge Of the burdens and Incidents OF
taxation, and finally that the chief suf-
ferer from all these ills is the citizen
whose possessions are so plainly visl-
BILE that no device or evasion can Sc
cure their escape.
Recommendation.
The report recommends:
First, an amendment Of the constl-
tuition Of Ohio abolIshIng the general
property tax now required In Sec. 2
Of Art. XII, and giving to the Iegls-
lature a frssr hand to deal with such
subJects as franchises, stocks, bonds,
cash, mortgages and other intangible
property.
when the present commission was
appointed all the members hoped and
several believed that a way could be
found to remedy the chief defects In
our tax system without amending the
constitution. We recognized the fact
that a constitutional amendment Is a
radical step to take and ought not to
be proposed II by any other means
adequate relief could be secured to.
the people. II seems proper to say.
therefore, that the conclusions we
have reached upon this subject have
been formed with great reluctance.
The recital OF conditions at the public
hearings, the discoveries that follow
ed a painstaking investigation OF facts
and statistics, the Judgment of men
representing all classes and interests
whose knowledge of the subject ena-
bled hem TO speak with authority, the
Il progress i've movements elsewhere
at the present time. and finally care.
ful study o. the re.trictions In section
2 Of article | , of the constitution Of
o Mo and the decisions Of the courts
coat uing suci restfictions-cl these
co sideratiHns have compelled the
conclusion tnat no just or satisfactory
tax system Can be e taDiisael In this
state without removing the constitu-
tional obstacles that now bar the way.
The general property tax has long
ago served its day. The requirement
that all property. tangible and intan-
gible should be taxed by uniform
rule answered well enough for time
when nearly all property was tangible.
The attempt to tax stocks and bonds
In the same way as cattle and farms
seemed entirely feasible. In an age
when there were very few stocks OF
bonds. The effort to secure from rail
roads and similar corporations fair
contribution to the public revenues in
return Tor their public franchises, by
methods Identical with those adopted
as TO other classes of property, dis
closed no hint Of failure In day
when there were only two locomotives
In Ohio and less than 20 miles of rail
road track, and before telegraphs were
In use or telepnores or electric light
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