Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1909-09-23
PRESIDENT OF INTERNATIONAL
TAX ASSOCIATION DECLARES
HE'S AGAINST 1T.
WHERE PROPERTY
is LOCATED SHOULD MAKE
ASSESSMENTS.
COMMONWEALTH WILL LOSE
SOVEREIGN IDENTITY IF
THEY'RE NOT ALERT.

Allen Ripley FOOC6 OIL Ine IuISlnd-
tional Tax. association, in third annu
al conference here, opened the weeks
session today by declaring that the
of the federal corporation
tax by the last congress was an in
trusion into a field of taxation right
fully held by the states.
President Foote created a sensation
by announcing that he proposed to
ask the conference to go on record
against federal invasion Of the taxa
ton 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 constitution so as
to permit of the enactment of an in
come tax law even though he had pre-
viously gone on recoru as faVoring
the plan. He suggested a convention
of states to work out the several
problems.
President Foote said that a subject
should not be taxed by more than
one taxing authority. The application
of this principle requires an absolute
separation of subjects for local tax
alton from subjects for state taxa
ton, and OF subjects for state taxa
ton from subjects of federal tax
alton.
The subjects assigned to each tax
ing jurisdiction, as sources of revenue
e. off
should be such subjects as it is in po-
sition to deal with effectively, inteIIi-
gently and justly. This is fundamen-
tally necessary if just system or
state and local taxation is to be es-
tablished.
All taxable property should be taxed
by the jurisdiction within which it is
located regardless Of the residence of
it's owner
The economic welfare OF a COM
munity requires that all property
should be taxed with regard to the
income which may be derived from its
use and that the basis of the tax
shall be value or income, not both.
When the basis is value, the reIa-
ton of value to income may be deter
mined by classification with refer
ence to use
When taxing bodies are safeguard
ed in the exercise of an exclusive
right to tax the subjects assigned 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 observ-
ing these effects they can learn that
prosperity can be induced or repelIed
by what they tax and by how they tax
it. This will enable the people of
any community to develop a well de-
fined policy of their own that thew
can adopt and carry out without fear
Of interference by any oVer-ruling
authority. In this way the perpIex-
ing problems Of taxation can be
solved to the satisfaction of all intel
hgent and right minded citizens.
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 taxes.
Every taxpayer has the right to and
should demand that no dollar taken
from him by taxation shall be ex-
pended for any other than an author
lied and necessary public purpose.
Every taxpayer has the right to and
should demand that not dollar shall
be taken from him by taxation to Gre
ate a fund more than sufficient to pay
all expenses of government when eco
nomically administered Power
should not be delegated to any taxing
authority to exact money from tax
payers for the purpose Of creating an
idle surplus.
The growth Of taxation is in every
taxing jurisdiction, local, state and
federal, is fast developing a condition
that will force a reconsideration of
e power of taxation delegated by
e states to their local subdivisions
by the states to the federal gov
= nment," said the speaker. "The
people must set limit upon the pur-
poses for which this power NAV be
exercised and upon the amount that
may be exacted from them by its
use"