The Idaho Republican. [volume] (Blackfoot, Idaho) 1904-1932, 1911-01-06
Changes Suggested
Continued from page y

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provement In both directions. Will
the entire subject of taxation shout
be considered from the standpoint @
actual working results rather tina
along theoretical lines, yet there ar
certain basic fundamentals governin
the question, to one of which desir
to call your particular attention.
| 1t is thoroughly established pro
position that we are authorized t,
consider, to some extent, at least, 9th
er matters than the mere raising O
revenue for the support of govern
ment.
Judge Cooley says: Taxation; Vol
1, page 13.)
But in laying taxes other consi
derations not only are but ought t.
be kept in view; the question being
always not only how certain sum OF
money can be raised for public ex.
penditure, but how, when, and upon
what subjects it is wise and polite to
lay the necessary tax under the exist
Ing circumstances, having regard
to the general welfare and benefit of
the political society, and taking notice
therefore, of the manner in which the
laying and collecting of the tax will
affect the several interests in the
state"
We find that in certain of the east
ern states Of our own union the prop
erty OF some kinds of manufacturing
institutions is exempted from taxa
ton, while that of others is not. See
especially the laws of Rhode Island,
Pennsylvania, and Louisiana. These
exemptions are in accordance with
principles laid down by the best au-
thorities, as in fuckers Political Eco
nomy, Chap. IA, we read that I'm the
laying of taxes, one purpose had in
view may be to encourage one branch
OF industry or trade while Justice
Story, in his Treatise on the Constitu-
ton, asserts very broadly the power
to tax for other purposes than for
revenue.
1t would seem both proper and
wise, then, for us to consider what
particular lines of industry we desire
most to develope, encourage and pro-
mote, and to frame our laws with at
least a moderate and reasonable re-
ference to those considerations. 1
think there ccla~h--- 'r's,~1n Dy
'@.~ 'e--poard OF al heab}tth no argument
against the proposition that the first
in Importance of these industries is
that of agriculture, and, indeed, both
the principle involved and my sug-
gestion of it's most important appli-
cation, appear to have occurred to the
trainers of our own constitution, for
the very first provision in that in
strument looking toward exemption
from taxation reads as follows
Provided; the legislature may ex-
empt limited amount of improve
ments upon land from taxation"
ICONS. of Idaho, Art. Z, Sec. %. 1t is
conceded that nothing else will SO
rapidly decrease the burden of taxa
ton for general purposes as settle
ment of the country, and the levy of
taxes for state purposes will decrease
by law with the increase of total valu-
alton of property in the state. ICONS.
of Idaho, Art 7, Sec. 8. Note.). |
would therefore recommend the pass
age of law
Exempting from taxation reason
able amount, say SO per cent up to
definite limit, of improvements on
lands actually used for agricultural
and exempting all improve
ments on homesteads upon which fin
al proof has not been offered. (Im-
provements are defined in Section
1916, Idaho Revised Codes.)
2. Certain large owners of adjacent
lands in this state have adopted a
form of conveyance which reserves to
the grantor mineral rights, easements
and other estates, either for long
periods or in perpetuity. This system,
when extensively practised, is deter
rent to settlement and cultivation,
and may easily be made to form the
of what would become
a system of landordism.
It is one of that type of evils whose
greatest menace lies in the fact that !
hey are obscure and postponed; ap-
innocent in inception and |
harmless in growth, they are likely to
become extremely disastrous In frui-
ion, From the very innocence OF its
outward appearance, there is grave
LANCER that the Importance of this
niquitous policy will be overlooked;
I is cunning wolf in sheep clothing.