The Marion daily mirror. (Marion, Ohio) 1892-1912, 1909-03-25


much as Lieutenant Governor Tread
way 50 far fougot official dignity
and courtesy as to make a vicious
unprovoked and unwar-
ranted attack on Governor Harmon
in a speech before the Tippecanoe
club of Cleveland in which he de-
clared that the governors special
message on taxation was meant for
political effect, this is an opportune
time to recall former official ut
terances by the governor on that
particular subject.
In his inaugural address january
II, Governor Harmon said: 1--WE
need fa5rer and more effective rules
and methods for the taxation of
both real and personal property,
private and corporate The results
of the research and study given the
subject by the recent tax commits
sion are Of great value and should
not be lost. Their report puts be"
yond all doubt the failure of the
system devised nearly 60 years ago
to reach holdings Of all kinds with
just and equal hand, now that the
growth of intangible and invisible
property has so far outstripped that
.of real and other property If citi"
zens generally read that report we
cannot look them in the face unless
we do what can he done by law
to improve taxation and submit fur
ther amendments to the constitution
for what cannot he done without
them"
This plain spoken language at the
very beginning Of his administra-
ti1n was not meant for political
effect. was 1t? Lieutenant Governor
Treadway may find 1t quite df-
ferent thing to look the people in
the face than It is to face an or
ganization of Republican politicians
like the Tippecanoe club.
But Governor Harmon did not
drop the subject with this paragraph
in his inaugural address, nor did
me fail to propose to the legislature
specific action as a step toward a
final remedy for existing conditions.
One week after his Inauguration
and four days before the legislature
adjourned for a recess OF three
weeks, Governor Harmon sent in
his general message. The exact date
was Janaury 10, more than seven
weeks before the day OF final ad-
journment. Following Is the entire
portion of that message relating
10 the subject Of taxation:
~ am confident that we are not
getting the best results under the
present system of administering the
laws imposir.~ c'.-'-'Nl taxes In var
lou '-rn'~' on certain classes OF
corr or,ticns. We have large
number Of boards composed OF var
ious state officers, with jurisdiction
over such taxation, but differenl
boards are made up of different
officers, so that there can be no
uniform and consistent action. The
regular duties Of these officers oc-
cupy much of their time, So that
the meetings OF these boards are
often perfunctory and their work
desultory. suppose the idea was
10 utilize the spare time OF the
state officers, but the growth OF the
public business has made 1t obsolete
Even If these officials had some time
which might be utilized, none OF
them has enough to attend properly
TO this important part OF our sys-
tenn OF taxation. II requires closer
attention than other parts because
its basis its returns which should be
Iscrutinized, tested and compared I
am informed that little or nothing
OF this Is now done. I recommend
a single board Of three members to
replace all existing boards which
have to do with such taxation, who
shall give their entire time TO tn T,
work now assigned to these boards.
This plan was approved by the re-
cent tax commission and is I'm use
IN other states / am generally op-
posed to creating new boards and
officials. Their tendency always is
10 amplify and Increase, especially
In employees and expense. But the
first principle OF revenue Is TO get
it, and the cast OF this board will
be the most profitable OF invest
ments. The cost need not be much
more than can be saved by reduc-
tiOn or transfer OF the forces now
dealinig with the subject In this
way the revenues can be materially
increased under existing tax laws.
But there seems to be no Just rea-
son why bonding or surety COM
panies should not be taxed like in
surance companies, and dock and
elevator companies like railroad
companies I think such a board
would also be able to supervise the
creation Of corporations, changes in
their articles aud increases in their
stocks and bonds. as suggested in
my inaugural address This service
would have close relation with tax
alton. as both have TO do with val
ues, and the work of the board in
each branch would qualify It for
Its work in the other"
Here was not only specific recom-
Imendation but exploration of detail
Fas TO the benefits to be derived
from the proposed change.
Not only did Governor Harmon
say in his inaugural address that
II the people would read the report
|of the tax commission F'we cannot
look them in the face unless we do
what can be done by law TO improve
taxation" etc, but the recommenda-