New-York tribune., 1910-01-04
AFTER TAX DODGERS
HARMON'S MESSAGE.
Ohio GoUernor Urges Lac to
Protect ReUenues.
LBy Teleeraph o The Tribune. !


Columbus. Ohio, Jan S.-In his annual
message to the state Legislature. which
met here to-day, Governor Harmon, among
other reforms. devotes attention to tax
lodging" He advocates shifting the bur-
den of proof as to legal residence from
the state to the taxpayer. On this subject
he says:
Injustice has long been done as between
owners of the same class of property. and
still more as between owners of different
classes of property, by departing from the
plain and Just command of the cCnstitu-
ton, that all property of every kind shall
be taxed ''by a uniform rule, according
to its true value in money.
The pending revaluation of all the real
property in the state brings up the whole
subject of taxation for prompt attention.
1t cannot be properly made unless, at the
same time the other subjects of taxation
are so handled that all shall pay their just
share of the public expense, and neither
Every one who regularly resides in Ohio
during any part of the year should De re-
auired to make a full return. and. II ne
claim therein to have gained legal resi-
dence elsewhere, all his property should
be taxed, nevertheless, which he does not
show by satisfactory. evidence has there
be established by law, and failure TO re-
turn property for taxation out OF the state
should be made conclusive proof or legal
residence in the state for purposes of taxa
ton of such property.
The fixing of severe penalties under
the present system has done little good,
because their infliction depends on dis
covery and proof by the state, which are
difficult. The burden of proof should be
shifted The state maintains, at great
expense, courts to enforce rights and
others to settle estates, to one or both
of which money and securities must
some time go.
1t should be made a condition of the
right to maintain a suit that the prop
erty involved shall not have escaped
taxation. Require this to be pleaded
and proved and the other party, as well
as the court, can be depended on TO see
that it is no mere formality.
The right to inherit is created by law
so that conditions may be imposed. Let
one of them be that nobody shall re-
ceived any share in the distribution Of
an estate until he produces proof that
all moneys, credits and securities of the
deceased were duly returned for taxa
ton by him in his lifetime. If such
proof be not made let the property in
default. or its proceeds, or some part
thereof, go to the state. Too great
hardship can be avoided, in proper
cases, by permitting the payment of an
amount equal TO what the taxes would
have been If proper returns had been
made, as under the federal revenue laws
the courts allowed stamps to be placed
on instruments which had not been duly
stamped when executed. And then
penalties may be freely added without
impairing the effectiveness of the laws
by affording ground for refusal to an
Swer questions.
This will make the tax return and re-
ceipt muniments Of title which all will
be careful to make and preserve. The
state has an undOubted right thus to pro-
tect its revenues, and if the remedy be
thought severe it is no more than the
case requires, and it can readily be
avoided by the performance of a plain
and simple duty.
A charge of some part of the current
tax rate applied to the principal should
be collected in addition to the record
ing fee, on all mortgages when filed for
record and the right given to deduct the
amount from the taxes on the mortgage
when paid.
These measures should be now adopted
to become operative when the new ap-
praisement of realty takes effect in 1911.
Meanwhile, l believe public sentiment
on this subject will spring into life. 1t
will become a disgrace for man to
Shirk his taxes and thus take money
from the pockets of his neighbors who
make honest returns
Governor Harmon also recommends ratf-
ication of the proposed income tax amend
fent to the federal Constitution.
while incomes are a subject of taxa
tion which could ordinarily be left to the
states, and be resorted to by the national
government in cases of emergency" says
the message, experience during the Civil
War teaches that the power OF Congress to
tax incomes, as proposed. should not be
left in doubt"
The Legislature appropriated 5000 to-
day to aid in the investigation of state de-
partments. In addition, the Senate adopted
the Beatty resolution providing for legis-
lative investigation by a commission Of
four If this resolution passes the House
there will be two inquiries in progress. bur
the Governor will devote his time largely
to investigating what he holds to be evil
dence of Illegal collection of interest on
state funds by state treasurers and of
graft in state purchases, while the legis>
lators may confine their efforts largely to
investigate the grabbing of state lands
by corporations and the alleged action of
state officers in giving only part of their
time TO state duties.