Burlington weekly free press. [volume] (Burlington, Vt.) 1866-1928, 1909-04-01
METHODS OF TAXATION.

, Vermont has frequently been re-
ferred to Massachusetts as a model IN
connection with proposed legislation.
and It must be admit cd that the Bay
state has many excellent laws. When
| the revision of Vermont tax laws was
under discussion during the recent
session of our Legislature. Massachu-
sets was again held before our law
makers as possessed of tax system
with many excellent features 1t
| transpires. however. that our neigh
bors of the Bay state believe their
system is far short of what 1t should
| be-
The Boston Merchants association
| is urging the amendment of the Mass
achusetts constitution for the purpose
of securing a faircr distribution of the
| burden of taxation. This measure
Will be presented presently to the
| lo gislative committee on taxation.
the Legislature TO classify property
for purposes of taxation
The committee in question finds that
some of the Massachusetts, industries
are subject to much hea vier taxation
than other States impose upon Compel
| ing industries. 1t Is discovered that
machinery is practically exempt from
taxation in Pennsylvania, and is very
| lightly taxed in various other States,
while in Massachusetts it is appraised
al very high valuation for purposes
of taxation. and is heavily taxed in
| many cities and towns
| 1nasmuck as a large amount Of per-
sonal property has been removed to a
few wealthy towns which have a very
low tax rate. especially from Boston,
it was proposed to change the law re-
garding the tax on intangibles, but
this is pronounced impossible so long
as the States constitution remains un-
changed. Another reason is therefore
found herein for change in the con-
stitution The committee say among
other things that.
AT the present time nearly one-third
| Of the States place no restrictions on
| the power of the Legislature to class
| ify property for taxation. In Rhode
! Island. Connecticut, Vermont New
| York and Maryland no restriction has
ever existed. In eight other States
express provisions have been made
for the classification of property by
providing that the tax shall be uni
form upon all property of the same
class. These States Colorado,
Delaware. Idaho. Minnesota. Montana.
! oklahoma. Pennsylvania and Virginia.
In one other state, New Jersey, the
constitution has been so construed by
the supreme cour. as to permit of
! classification. 1t will he observed that
! most Of the states in the northeasterr
part of the country permit the I.eFls.
lature TO classify property the list OF
such States, including Rhode Island.
| Connecticut. Vermont, New York. New
Jersey, Pennsylvania. Delaware. Mary
| land and Virginia.
| In support of the contention that tn,
Bay state should amend its constitu-
ton so as to make possible the pass
age Of desired tax legislation the re-
port says:
| The requirement of the Massachu-
proportional, that is, levied at the
same rate upon all property. goes back
to the province charter of 1921. and
was transferred almost literally from
| the province charter to the cons itu-
ton adopted by the State In 1880. 1t
| had It's origin In restrictions which
! tho British crown placed upon the
province in 1891 and should be modi-
| fed If the welfare of the common
wealth to-day requires such a change.
| "All modern tax systems are based
Iupon the princirle that 1t is necessary
to classify property for taxation, and
to apply to each class such methods
and rates as the circumstances require.
The reasonableness and justice of such
action has been recognized by the SUI
preme court Of the United States, and
by nearly one third OF the States Of
the American Union, the constitutions
| Of which now permit classification.
The merchants association hopes that
the present Legislature will see the
wisdom and the necessity for such an
amendment to the constitution OF Mas
sachusetts
Vermont discovered during the re-
cent session of it's Legislature that
recommendations by competent au-
thority as to the need of changes in
tax legislation are easy, 1t Is an alto
gether different proposition to induce
lawmakers to provide necessary rem
edies. Instead of adopting various
expedients that generally commend
themselves there is a disposition on
the part of Legislatures when lax
LEGISLATION is considered, to push
through some radical measure that
will revolutionze existing systems.
The result is usually the retention OF
the old method with all it's faults.
We believe tax systems should be a
process of evolution. with changes
made gradually so that the public can
learn how each operates before an
other step Is taken in that direction.
In this way tax reform would be a
growth instead Of "A cataclysm.
PRESIDENT TAFT FOR ECONOMY
One of the most reassuring an
nouncements issued from Washington