Los Angeles herald., 1909-10-23

Ny k2fAll America as uOuBlHB luS het4A
I# collector. The gentle art of
lA NNl tax-dodging appeals more to
sszEl the rich than to the poor, to
the high than to the low. 1t was
shown recently that 317 estates in
New York city had aggregate holdings
of $315, 1000, 900 and that they had been
worth ouly $27O00,0O0 when the asses
sor came around. New York is the
worst city in the United States for
tax-dodging, but there are people IN
every country who make their con-
tributions to the running expenses OF
the state as small as possible.
The fayorite practice of the tax
dodger is to have as much of his prop
erty omitted from the taX-books as
possible. Sometimes he converts his
holdings into such shape as to be in
visible to the assessor; sometimes ne
claims residence elsewhere. But what
ever his methods, he finds one way or
another to get around paying his just
proportion of the operating expenses
of the local, state and national govern
ments in their work of protecting ms
life. his property and his liberty. 70
ltical economists universally regaru
tax-dodging as one of the worst Of
fenses against the government, but the
individual tax-dodger never seems OPP
pressed by the fact that his action Is
criminal in the highest degree.
Some idea of the widespread prac-
tice of the tax-dodger's art may De
gathered from the census report on
the wealth of the United States. IL
shows that in 1904 the amount OF
property in this country not exempt
from taxation aggregated slightly more
than S1OO, GOO, ,OOO 900. Yet when the
assessor came around those values
had shrunk to the remarkably low fig
ure of less than SS9,000,0O0 600. The
shrinkage in real estate was bad
enough. Deducting the value of
exempt real estate from the value of
all real estate. it will be found that
such property was worth only halL
as much when the assessor came
around as it was when the census
enumerator called for his data.
But for 'shrinkage real estate is not
at all comparable with personal prop
erty. Between the visit of the census
enumerator and the arrival of the
assessor personal property shrank IN
value from more than $40, 600, 100000 TO
less than $4,000, 100000. In other words,
the average American virtually dodged
taxation on four-fifths Of his personal
property.
estate, while in the cities it is mostly
in personal property. For instance,
in the state of Ohio there is real estate
of a taxable nature valued at more
than S3129, 900, 900, yet the assessors S
visits reveal only $1,451, OOO00O Wortn
of such property. On the other hand.
New York city taxes about $97 out OF
every 500 of true value OF real estate.
When it comes to personal property
tbe conditions are exactly reversed.
Taken as a whole, the people or
Pennsvlvania are the champion tax
dodgers of the United States, II the
census COMPARISONS between assessed
and true values are accurate. Ihey
succeed in keeping back twenty three
dollars for every one dollar or thelr
holdings other than realty. With prop
ertv other than real estate valued at
nearly five billion dollars, tney pay
taxes on only two hundred million dol
lars worth of such property. ILLINOIS
ranks second as q dodger of taxes on
uersonal property, only one dollar out
of ten in personality values holding
still long enough for the assessor TO get
it listed. North Carolina gets the palm
for being the least given OF all the
states to avoid its taxes.
Tax-dodging is by no means limited
to individuals. Often the citizens OF
whole county or municipality join in an
effort to avoid paying their just propor-
ton toward the support of the state
Alexandria county, Virginia, Whlch
President Taft seeks to have made
part of the District of Columbia again
furnishes a notable instance. Not long
ago a Washingtonian bought piece OF
property there and while investigating
the title inquired about the taxes. An
official said that property was usually
assessed about twenty-five cents on the
dollar. He explained that Alexandria
was one of the counties which paid
more money into the state treasury
than it got in return, and that the basis
of assessment was made as low as pos
sible in order TO reduce the county's
net contribution to the state. Yet the
officers of that county were under oath
to return all property for taxation at
fair cash valuation. There are other
counties where all property is assessed
at about fifty cents on the dollar max
ing their people pay twice as much to
the support of the state as those or
Alexandria county.
new York city affords most glarfng