The San Juan islander. [volume] (Friday Harbor, Wash.) 1898-1914, 1910-12-30
.,rrn OF REFORM SET FORTH IN
ANNUAL REPORT TO
LEGISLATURE.
pecites Errors and Chances for Abuse
in Present Laws-Better Methods
Used in New York, Massachusetts,,
MARYLAND, Wisconsin,, Minnesota and
Some Other States.


session of the legislature, renew it's
fight unsuccessful in part, for the sub
mission of constitutional amendments
relating to property to be atxed.
On this subject the commission, in
its biennial report, makes the follow
ing appeal to the legislature:
A comparison of the assessment and
taxation of property in the state Of
Washington with that in other states
reveals the fact that the state of Wash
ingon has probably as fair, uniform
and equitable. an assessment OF prop
erty and as fair a distribution of the
burdens of taxation as obtains in any
state which employs the same system.
But as compared with the states and
countries that have abandoned the
general property tax, to which we are
still confined. our system is crude, un-
Just, unfair and serious hindrance
to the industrial, commercial and agri-
cultural development of the state.
The constitution of this state con-
fines us to the general property tax, by
WHICH ID IuCduL LuO dOOOOOnOAL anu
taxation of everything which the
courts may cOnstrue and declare to
be property at an equal and uniform
rate, regardless of it's character, class,
condition or taxpaying ability. Now,
the right to impose taxes is a legiSla-
tive power, inherent in organized gov
eminent In the absence of cOnstitu-
tional limitations the legislature may
enact such tax laws as may seem wise
and proper, subject only to the re-
strictions contained in the constitution
of the United States. Eevrything over
which the authority of the state
reaches may be made the subject of
taxation, whether it be person, prop
erty or occupation.
Influence of Taxation.
Taxes may be imposed SO as to rem
der a powerful assistance in the
growth, upbuilding and development of
communities, or they may be so i'm
posed as to exert the opposite infiu-
ence The first requirement of just
taxation is that every person who en-.
joys the protection and benefits OF or
ganized government shall be COM
PEELED to contribute to it's maintenance
in proportion to the financial benefits
he enjoys under it. The great test OF
taxation is ability to pay. To face con-
dtions fairly, the mind must first be
freed from the idea that it is prop
erty alone which owes the duty of pay
ing taxes.
The duty rests not alone on prop
erty, but on the individual, who should
be compelled to contribute as nearly
as may be in accordance with his tax
paying ability. The attempt to meas
ure this ability through the imposition
of an equal and uniform rate OF taxa
ton upon all property, regardless OF its
character or taxpaying ability, has
proven a failure. 1t has resulted III
placing the heaviest burdens upon the
common, everyday and ordinary forms
of property, while vast, complicated
and predatory forms of wealth nave
escaped. either entirely or with com
paratively small taxes. At one time
or other it has been in force in every
civilized country in the world.
Evils of the System.
The many evils growing out OF II
have been felt-its inability to com
prehend modern business and nous
trial conditions and to adequately tai
new forms of wealth brought INTO De
ing. and the injustice it has inflicted
upon the owner of common forms o.
property has been universally recog
nized and it has been abandoned
throughout the civilized world excep'
in a few American states, and is onlS
retained in those states confined 10 III
use by unwise and unjust constltu
tional restrictions.
The hest. fairest and most popular
systems of taxation employed IN TN
United States today are found IN TN
states whose constitutions are eltnel
free from any provisions upon the SUI
iect of taxation whatsoever, or wnlci
are sufficiently liberal to permit lesis
lative freedom in the enactment :
laws. !.
The tag commission would IKE Z
recommend the adoption OF some Q
the wise and beneficent lave to o
found upon the statute books OF Massa
chusetts. New York, MARYLAND, Penn
sylvania. Michigan, Wisconsin an
Minnesota. but our constitution prs
vents our borrowing from their ="
or profiting by their experiences.
Such recommendations, owing !,
present constitutional restraints Woul
be fruitless, however, and the comm.
sion can only urge the submission =
constitutional amendments tna1 W
permit the state Of Washington 9
move up il line with other prosresslv
states By granting its legislature IL s.
dom to enact laws in accord WIN =
best thought and happiest experience
Necessary safesuards- /.
Mr.. Lawson Purdy. addTessins :.
Ohio state Board Of Copmerce salu
III / could determine what snoula Z
the constitution Of Ohio II REGARD !
taxation. the work would b very s'll
he. because there would be nothing
tie constitution This commlssAo