Evening journal., 1909-02-01
Monday, February I, 1909
QUESTIONS on TAXATION.

HERE has been little discussion OF the re-
4 port of the State Revenue Commission in
the State papers The truth is that the dues-
tion OF taxation is difficult one to handle II
cannot be discussed without stepping upon some
ones toes. No man wants TO pay more taxes
than he has TO pay. 1t seems to be natural to
evade taxes if possible, and everybody wants
the other fellow to pay the taxes.
This is evident in the determinations prac-
tced in the taxing of ordinary property in this
city where the larger properties are not taxed
as near their full value the smaller ones Of
ten determinations are found in the taxing OF
properties of the same value in the same ocaii-
ties Hence in considering State taxation it
seems that Determinations are hard to avoid
1t is probable that the State Revenue Commits
sion will be continued for another term We
doubt whether another two years will throw
anything can be gained by continuing the COM
mission, perhaps, it may be well to try it for
two years more.
We think the commission would do we'll to
get into communication with various experts on
taxation in order 70 secure their views The
commissioners had at one time Mr.. Purdy
New York expert, before them, and he gave them
many valuable hints.
One OF the Dover papers takes up the subject
of State taxation and points out what it consid-
crs the unfairness of the present system. 1t
cites. as an example that village photographer
is forced to pay tax of SEQ year while city
physician pays only $40 year in taxes. Other
instances are mentioned The Dover paper
seems to think that the Delaware Railroad Com
pany should be taxed more heavily. Our own
position in these matters is that. If possible. all
public Arvce corporations should be taxed ac-
cordng to the amount of their business.
1t seems to us that taxation in State as well
as in other matters should be based on the abil-
itv to paw for it must be assumed that the con-
Germ or individual, that owns property or holds
franchises derives a profit which is partly owing
10 the privileges enjoyed under the laws OF the
State.
II is fundamental and generally accepted
principle OF taxation the citizens should con-
tribute to the support of the government as
nearly as possible in proportion to their respec-
tive abilities; that is in proportion to the revenue
which they respectively enjoy under the pIotec-
ton Of the State In all questions OF taxation 1t
is well to bear this in mind
The argument is advanced that various large
concerns should not be equitably taxed because
they confer benefits upon the people, because
they give employment and because they are de-
sirable to have. 1t is common for municipalities
to make a light rate of taxation Tor term OF
wears upon new industries And often this is
iustihable, but should such industry become
rich and prosperous it is only fair that It should
pay a reasonable sum in taxation.
If the principle OF low taxes for large indus
tries as mentioned weke carried to its logical
conclusion. it would be easily seen that the bur
den OF taxation would fall upon those industries
which are not large The small one would be
taxed out Of proportion to its means and the large
one would pay less than its fair proportion OF
taxes And this is what too often does happen
in taxation.
The commission. as we understand IT, has not
adopted any definite plan of taxing wealth that
is not visible II may be recalled that few
wears ago a bill known as the Adams law was
enacted by the Legislature but It was uncon
,stitutonal. We Go not know whether Law
could be passed of this nature which would
comply with the constitutional requirements
but we do know that the Adams law while !
was in force uncovered considerable wealth tha
had been practically hidden from tax gatherers.
AS we have said the whole question is the mos
complicated one in our State or city govern
ment The taxation commission cannot NOV
in \any direction without encountering opposi
tionN However it is only fair TO keep in mind th
ReneEal principle of taxing wealth according t,
Rhe privileges it enjoys. No citizen should OBJ
feet to\paying his fair proportion of taxes.
citizen that does not pay his fair rate OF taxation
is shifting the burden upon his fellow He i
working ethcally and morally an injustice an,
though he fnay resist and avoid taxation he cal
furnish no valid reason for his attitude
The women. OF the Zwanandael Club. o