Milford chronicle., 1909-02-05
QUESTIONS OF
TAXATION.

The truth is that the question Of
taxation is difficult one to handle
It cannot be discussed without
stepping on some ones toes. No
man wants to pay more taxes than
he has to pay. 1t seems natural to
evade taxes if possible. and every
body wants the other fellow to pay
the taxes.
This is evident in the discrimin-
ations prachced in the taxing Of
ordinary property in this city where
the larger properties are not taxed
as near their full value as the small
er ones. Often determinations are
found in the taxing Of properties
Of the same value in the same To-
calities. Hence in considering State
taxation it seems that discrimina-
hOns are hard to avoid.
1t is probable that the State Rev
enue Commission will be continued
for another term. We doubt wheth-
er another two years will throw
much additional light upon the
subject, but if anything can be
gained by continuing the commits
sion, perhaps, it may by we'll to try
1t for two years more.
We think the commission would
do well to get into communication
with various experts on taxation
in order to secure their views. The
commissioners had at one time Mr..
Purdy, New York expert before
them, and he gave them many val |
liable hints.
One of the Dover papers takes
up the subject of State taxation and
points out what it considers the
unfairness of the present system.
1t cites, as an example, that a village |
photographer is forced to pay a /
tax of $40 year while city ply |
sician only pays $40 year in taxes
Other instances are mentioned. /
The Dover paper seems to think
that the Delaware Railroad Com
pany should be taxed more heav-
ily. Our own position in these mat
tiers is that if possible, all public
service corporations should be tax
ed according to the amount Of
their business.
1t seems to us that taxation in
State as we'll as in other matters,
should be based on the ability to
pay, for it must be assumed that
the concern or individual that owns
property or holds franchises de-
rives a profit which is partly ow-
ing to the privileges enjoyed under
the laws Of the State.
1t is fundamental and generally
accepted principal Of taxation that
citizens should contribute to the
support of the government as
nearly as possible in proportion to
their respective abilities; that is in
proportion to the revenue which
they respectively enjoy under the
protection of the State. In all ques-
tions of taxation it 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 desirable to have.
1t is common for municipalities to
make a light rate of taxation for a
term of years upon new industries.
And often this is justihable, but
should such an industry become
rich and prosperous it is only
fair that it should pay a reason
able sum in taxation.
If the principle of low taxes for
large industries as mentioned, were
carried to its logical conclusion, it
would be easily seen that the bur
den of taxation would fall upon
hose industries which are not
arge. The small one would be
faxed out of proportion to its
means and the large one would
pay less than its fair proportion Of
.axes. And this is what too often