The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1909-09-22
RIGHTS OF TAXED
What They Are or What They
Should Be.
Set Forth by Allen R. F0ete,
of Columbus, 0.
A JOINT CONFERENCE
OF Governors Is Advocated at
international Association
To Consider the Matter of I'm
form Legislation.

! Louisville, KY. Sept. 22.-When the
delegates 10 the International Tax asso-
citation met today there was much dis
cussion of the suggestion made by
President Allen r. Foote of Columbus,
| O., and Governor Wilson of Kentucky,
that a joint conference of governors to
consider uniform tax legislation be call
ed in the near future.
Joseph A. Debore, president of the
National Life Insurance company of
Montpelier, VT, read a paper on Tax
alton OF level premium life insurance.
He advocated a uniform state tax on
gross premiums collected in each state
and in lieu of all other taxes; that
taxation of life insurance companies
should be reserved to the seevral states;
that county and municipal taxation and
their license fees be abolished and that
the use of interstate comfy through the
advice of state commissioners, should
be substituted for reprisals through
reciprocal and retaliatory legislation.
Other speakers were Frederick L.
Hoffman of the Prudential Life Insur-
ance company of Newark: w. H. Gard
per of New York add James w. Noel
of Indianapolis.
President Foote created a sensation
by announcing that he proposed to ask
the conference to go on record against
federal invasion of the taxation systems
of the several states. He added more
interest to the situation by declaring
that the association should oppose the
proposition to amend the federal con-
stitution so as to permit of the enact
ment of an income tax law even though
he had previously gone on record as
faVoring the plan. He suggested a con-
vention of states to work out the sew
eral problems.
The salient points of President Foote's
o ddress today were:
The Purpose of Government.
Tho D11rnOSa of government is to
guarantee equal opportunity and PRO
lection to the life, liberty and properly
of every person.
To enable governments to accom- plsn |
the purpose for which they are created |
they are endowed by the people with |
the sovereign power of taxation. When |
ever this power is delegated to a gov
erning body. great or small. its exer-
terms, to public purposes, to uniform |
applica ton of the taxing authority, and |
to the needs of the government
onomically administered There
should be no provision in a delegation
Of the right to exercise the power OF
taxation, either constitutional or legiS
Iative, authorizing the use of this pow
ar for any other than necessary pub
lie purpose. The taxation of the people
beyond the needs of the government Tor
the purpose of accommodating or main
tanning a surplus should be clearly ami
prohibited. The people
must control. not only the purposes FOR
which the public funds may be eXpend-
3D. but the amount that may be ex-
pended; otherwise, the governments
hey create, by means of which they
seek protection for their property, may
become the means of depriVing them If
heir property. The economic pros
oerity of the people, so far as it is at
ected by acts of legislation. is depend
mt upon the intelligence and vigilance
With which they safeguard the use of
ne power of taxation.
Separate Source of Revenue.
A subject should not be taxed by
more than one taxing authority. The
of this principle requires
n absolute separation of subjects for /
ocal taxation from subjects for state .
al S11hiactS for Stata |