Perrysburg journal. (Perrysburg, Wood Co., O. [Ohio]) 186?-1965, 1910-01-07

not submit 70 tbis ,ot,,a TO-, ,,,,oss al
other property "a treated In the en- m,
way. II this he done Tho glazing inc.
| qualities which now discrace the duniI.
cate will be avoided. and q cen hc ne.
complished bv NO other rcana
The differences In the rules ~ yoiuo
tion emplov,,d In tbe vario,,a co,,ntio,
| with respect 70 each other is due 10 a
| single cause tbe raising ~ .tata +a~es
by levy on duplica 10 vaiuea This cause
should be renewed and uniformitv rs
among the counties restored bv amor
tioning the states ren,,Iremants accord
| ing to the total revenue raised nv tbe
counties and their subdivisions Instead
| of levying n percentep 90 on thejr yaIua
tions The citizens of each will then
have a motive to keen down their ex
| penses. but none 10 keen down their nm
| praisements
| A general increase In realty yalua tions
| Is to be expected, unless Ohio is the
only state which bns gone backward
| The first thing to be done Is to make IL
| certain that the rise in valuation shall
| lower the tax rate. so the people will
| be asked for no greater amount Of taxes
| than heretofore. IL Is what they have
| to pay that counts and not the valua-
| tion or the rate by which this ia fig
ured. SO a bill viii be presented, which
| should be promptly passed AT the he
ginning of the session reducing the
| present limitation of the tax rate in pro-
portion to the increase In the duplica to
| whatever that increase may he This will
| prevent any raise in the total amount of
| taxes levied. without the vote of the peo-
| pie: but each owner will have less to nav
| when the total required Is spread over a
| duplicate enlarged by values and prop
| erty heretofore omitted.
While II makes no direct difference TO
the taxpayer whether a high rate Is an
piled to a low valuation of his property
or n low rate to n high valt,a tion so long
as what he has to pay is the same the
use OF the low rate. which requires the
high valuation will work TO his ad-
vantage through the opera tion of familiar
principles Of the science of taxation. as
shown by experience elsewhere.
Perhaps the greatest wrong that Is
done to the owners of visible property is
from the general withholding from the
duplicate of money. notes, stocks bonds
and credits The empIoyment of profes-
sional tax inquisitors has brought results
compare lively trihing, and a large part
of these never reached the trea s,Iry. The
owners of securities bearing only four or
FIVE per cent, which Is the general rule
simply will not return them to be taxed
three or four per cent which is tba corn
mon rate in the cities where most of such
property Is owned. They regard this as
an Injustice and with some show of rea
son when other kinds of property like
lands, which have no fixed market price.
known 81 hn N
their true value while their money and
securities cannot be returned at less than
their actual worth because there Is no
room for opinion about IT, So. by changes
of legal residence and other devices
many persist in refusing to make re-
turns of such property
But let the tax rate be reduced as by
the true valuation of all other property II
will be, many think to as low as one per
cent as has been the case in other states,
and the chief source of the trouble Is re-
moved. The sense of Injustice Is gone
Men are, at least. less likely TO resort TO
subterfuge or false returns to escape
what they must regard as lust and fair.
/ am certain many will not. and II will be
easier to deal with such as NAV be dis
posed to do so, which is the urgent duty
of the makers and executors of the laws
The fear of being brought TO book for
the past, as may be done for six years
back under the present law, stands in
the way 1t was passed by the procure
ment of the tax inauisitors. whose prac-
tice was to let the full period elapse, so
as to swell their gains. This law should
now be repealed, saving pending proceed
ings.
Then let the taxing authorities all over
the state make it known that proper re-
turns will be received and no questions
asked about the past, but that when the
total returns fall below the personal
w v,
the bank deposits, census returns. etc.
every person whose return does not com
port with his known financial standing
and connections will be promptly sub
jected to rigid examination before his re-
turn to the assessor will be accepted.
Answers to specific questions should be
required and reduced to writing, signed,
sworn to and fled He should then be
permitted to amend his return without
penalty, so there will be no excuse for
refusing to answer.
Every one who regularly resides in
Ohio during any part of the year should
be required to make a full return and, II
he claim therein to have gained legal
residence elsewhere, all his property
should be taxed, nevertheless, which he
does not show by satisfactory evidence
has there been duly taxed, Rules of evil
dence may be established by law, and
failure to return property for taxation out
of the state should be made conclusive
proof of legal residence In the state for
purposes of taxation of such property.
The fixing of severe penalties under the
present system has done little good be-
cause their inniction depends on dis
covery and proof by the state. which are
difficult The burden of proof should be