The evening times. [volume] (Grand Forks, N.D.) 1906-1914, 1910-08-31
INCOME TAX IS
FAvOR|TE. WITH
THE THEORISTS
The Milwaukee Meeting Heard
Much Talk on This
Topic
DOUBLE TAXATION AND THE
UN|T1DsTAT@suPg = COURT
Judges Have Dodged the Issue S%t
Recognize Its Importance, Declare>
q Boston Attorney-state and Fed.
eral Authority the Cause.

Milwaukee. Aug. 31.-Allen R.
Foote, president of the International
Tax association. today presented a
lengthy paper to the Fourth Interna-
tional Conference on state and local
taxation, on Taxation Work and Ex-
perience in Ohio" To secure justice
between tax payers by an intelligent,
effective and economical administra-
tion of general property tax, 1t is alb
solutely necessary to develop into a
profession work of determining the
values of property for taxation, and
that the appointments of the tax Of
ficials should be made regardless of
political affiliations was one of the
conclusions reached through his ex-
perience. He suggested independent
action for state and local government
in assigning specific subjects of tax
alton to the jurisdiction of each, the
classification Of all corporations or
ganized for profit and to assess each
class by law having uniform appli-
cation throughout the state, all prop
erty taxable on an ad valorem basis
should be listed for taxation at its true
value in money.
William A. Robinson of Kentucky
suggested the appointment by the gov
ernors of the states Of permanent tax
commissions.
IAN income tax az q substitute for
the property tax on certain forms Of
personality in the state of Wisconsin" !"
was the subject of an address by
Prof. T. 8. Adams Of the University. of
Wisconsin. Prof. Adams warmly en-
dorsed the income tax as practical
substitute for the present tax on per-
sonal property lina Wisconsin. His
plan proposes the simple abolition Of
personal property taxation In the
country, except on farm animals; and
the substitution Of an income tax for
the taxation Of personal property In
cities and villages. According to this
plan, the income tax would be levied
for local purposes only, and the rate
would be, low, no higher on income,
probably, than the present rate Of
taxation on property values.
He expressed his earnest conviction
that an income tax could be framed
that would not only work successful
", but that would, If properly
brought to the attention Of the peo-
pie, appeal to all classes, agricul-
tural, commercial and professional,
as a great improvement over the ex-
listing status. The welfare of the hon
est taxpayer in every walk of life ts
to be achieved in only one way-by q
combination of low rates and thor
oughly efficient assessment, he con-
tended.
Courtenay Crocker, an attorney of
Boston. discussed Some Judicial
Opinions Against Double Taxation"
Mr.. Crocker quoted from decisions
of the supreme court OF the united
States to show that 1t has been alive
to the fact that double taxation ex-
lists and said: "It plainly appears
that the judges of the supreme court
of the United States are keenly alive
to the evils Of the many forms OF
double taxation which have grown up
as q result Of the conflicting powers
of our several states, but whatever
has been their reason for not having
decided the several cases which have
been presented to them In such way
as definitely to put stop to the evils
OF double taxation, it has evidently
not been because they have failed to
appreciate those evils"
X. K. Kennan of Milwaukee read q
paper dealing with Comparative re-
suits of income taxation" in which
he called attention to the large num-
her of foreign countries which had
adopted income taxes in recent years
and the lessons which might be
learned from their experiences.
"The property tax in Switzerland, ;
was the subject Of q paper by Prof.
Charles ]. Bullock Of Harvard uni
versity.
4 --~--.l.---~- -