The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1909-01-05
THE TAX LAW.

From the manner in which they have
| gone about their work ever since their
appointment to office the members of
the state tax commission have proven
themselves to be most efficient public
officials. This has been the general
verdict of experts and others who have
had occasion to keep in touch with
their work That it is a correct one is
evidenced by the elaborate report,
which has just been made public. of
their services in the administration of
the new tax law. That task has not
been an easy one. The placing in
operation of a new system of taxation
is fraught with labors of peculiar diff
f1culties. with the working out of un-
usual details and intricacies. But they
have accomplished this labor we'll and
with general satisfaction. OF course
there are those who have found fault
with some of the work of the tax COM
missioners and also with various of the
provisions of the new tax law. This is
but natural. One of the impossible
things on earth is the devising of
taxation system which would be agree
able to every person that it affects.
Such method will not prevail until
the millennium and that is as far off,
in reality, as it ever was.
The new tax law, however, seems to
be right in theory, at least, and COM
mendable in most of its details That
1t is faulty in several particulars and
that it can be improved in many of
them is just what might have been ex-
pected. When the law was passed by
the last legislature there surely could
have been no one who was so sanguine
Of its provisions as to hold to the be-
lief that they would prove adequate in
all particulars. 1t was expected that
changes would have to be made in it.
And the tax commissioners have made
suggestions as to some Of the changes
that would be desirable, in their minds
to make the law more effective and
more easily to be administered. Be
cause of their familiarity with the way
the law has worked out, giving to them
the best opportunity to discover its de-
fects, their recommendations as 70 how
the law should be amended should be
given the most careful consideration by
the legislature soon to convene. There
is likely room for some honest differ
ences of opinion over some features of
taxation new to this state, that the tax
commissioners suggest be enacted into
law. The legislature, in it's wisdom,
jects, observe their merits Or dement's
and act accordingly. But on the sug-
gestions of the tax commissioners to
amend the law in a variety of par
ticulars that will aid in its administra-
ton, the legislature should act accord
ing to the commissioners suggestions.
When this subject of general taxa
ton comes up before the legislature it
will be worthy of the utmost considera-
ton. No question is so vital to the in
terests of all the people in the state and
the corporations doing business in it.
1t would be a step backwards to change
the principle of the new tax law. as
stated, its theory is generally conceded
to be the right one. 1t appears to work
out the greatest good to the greatest
number. What is needed is its perfec-
ton. and the tax commissioners have
done excellent service in that line in
the suggestions they have made in
their annual report.