The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1909-09-22
taxation from subject for federal tax

tdAdtlOn ITOm SUBJECT IOF IeQeraf TAX
alton.
The subjects assigned to each tax
ing jurisdiction. as sources of revenue
for its exclusive use and benefit should
deal with effectively, intelligently and
justly. This is Fundamentally neces-
sary if just system of state and local
taxation is to be established.
All taxa BILE property should be tax
ed by the jurisdiction within which it
is located regardless of the residence
of its owner.
The economic welfare of a COM
munity requires that all property
income which may be derived from tbs
use and that the basis of the tax shall
be value or income, not both. When
the basis is value, the relation of value
or income may be determined by
classification with reference to use.
When the basis of the tax is income,
every element of the value of all prop
erty Joined in unity for use is taxed
by taxing the income it produces.
A tax levied on property that pro-
duces no income can be paid only
through the confiScation of part of
the property. A tax levied on income
that takes so large a portion of the
income as to discourage effort will
either drive owners to other localities,
where they will not be impoverished
by taxation, or it will cause depres-
sion of enterprise through destroying
a reasonable hope of securing a salts
/
factory profit.
When taxing bodies are safeguarded
in the exercise of an exclusive right to
tax the subject assigled to them as
their sources of revenue, the people
will have opportunity to study the
economic effect of their methods and
rates of taxation and to profit by what
they learn. By closely observing these
can be induced or repealed by what
they tax and by how they tax it.
Economic and a Business Problem.
Every taxpayer has the right to
and should demand that a dollars
worth of service shall be rendered for
every dollar he is required to pay in
Every taxpayer has the right to
and should demand that no dollar
taken from him by taxation shall be
authorized and necessary public
purpose.
Every taxpayer has the right to
and should demand that not a dollar
shall be taken from him by taxation
to create fund more than sufficient
to pay all expenses of government
when economically administered.
Power should not be delegated to any
taxing authority to exact money from
taxpayers for the purpose of creating
These are all economic PROPOSE |
lions They are plain business
propositions. Insistence upon them
will give to the citizens of each COM |
as tangible an interest in the |
financial management of their public |
business as they have in the manage
ment Of their private business. Bust |
ness men can be induced to take holo
of these problems and manage them |
properly when they know they can do |
SO without fear of Interference by any |
over-ruling authority
Sources of Revenue Safeguarded.
The growth of taxation in every
taxing jurisdiction, local, state and
is fast developing condition
that will force a reconsideration of
the power of taxation delegated by
he states to their local subdivisions
Or by the states to the federal gov
The people must set
INIT upon purposes for which this
power may be exercised and upon the
amount that may be exacted from
hem by its use
To do this, they must preserve the
sovereignty of the states. Through
he state only can they control the
axing power delegated to their local
on the one hand, and to
he federal government on the other.
During the past three years the
,elIed to contend with a diminishing
ncome There is no evidence that
he administrators of the public af-
airs of their local, state and federal
governments have realized it to be
heir duty to reduce taxation in pro-
ortion to the reduction of private in
ONES.
The taxation of corporations for
tate purposes must be depended upon
o make it possible to separate the
surces of state from the sources of
peal revenue. The federal taxation
f corporations, created by the states,
direct and an unprecedented in
erference with the taxation system of
very state. This source of revenue | .
1ust be safeguarded from federal in ,,
erference so that it may be retained !
Or the sole use and benefit of the
tates, or a home rule system of state )
nd local taxation can not be develop :