Evening journal., 1911-01-16

tion Of levying a tax direct upon real
property rather than tax upon the
individual owning the property AS
now in effect. II is in the Judgment Of
this Commission most deslrables that
We change our present system from
individual to a direct real property
tax system.
This, in the opinion of the Com
mission. is a most important matter
md very intricate one TO adjust. II
was so late in the year when the sub
iect presented itself to the Commits
sion that they have not had sufficient
time 20 give IL the attention of which
II is worthy I'm order that they might
make specific recommendation and
draw a bill for your considera-
tion.
State Real Estate Tax.
The Commission had thought that il
had clearly expressed its views and
opinions in opposition TO the levying
OF "a tax on land for State purposes,
in it's conference with the Changers
of the State at a meeting held i'm Do
YER. BY numerous references and al
lusions arising from time to time, the
Commission herewith desires TO re-
iterate its position Of that time by
stating that they are unaltcrably op-
posed to the levying OF such a tax
until such time as it may be more
necessary than now.
When we made our last report ow-
ing to a depression in the business
world, the revenues arising from tho
corporation law were rapidly decreas-
ing, and the Commission was great
ly exercised for fear that il would
reach such "a point that more strin-
| gent laws would be required to pro-
! vide revenue for the maintenance of
the State Il is with pleasure that
we can report that through revival
of business the loss previously eX-
perienced has been greatly restored
although not completely, 50 that We
feel that for the time being the State s
interests are i'm fair condition. Con-
seQuently, no material increase OF
revenue is required At the same
time we would call to your attention
as we did to the General Assembly OF
| 1909, that the revenue arising from
the corporation law is of an unstabl,
character, liable to leave us at any
time through either the passage Of ;
federal corporation law, by the pas
sage of more liberal laws by othei
States, or subsequent depressions il
the business world. In consequence
we believe IL TO be TO the interest o
the State to retain an active Commits
sion who may give this subject reg
ular and intelligent study in Ordei
that the State may be able to iustll
and intelligently derive revenu,
sufficient for its needs i'm the event o
the failure of the corporation Law
upon which we now so largely de
pend.
With this we complete our recon-
mendation pursuant to our invesu
cation of State and county taxation
and respectfully recommend the en-
actment of a law similar in its gen
eral character to the act creating the
state Revenue and Taxation COmmis
sion that they may accomplish th'
above expressed object. and complete
the study for presentation to the mex
session Of the General Assembly o
the several subjects heremwithil
expressed but not completed.
All of the bills recommended b.
the Commission were unanimOusl.
approved by the several members o
the Commission with the exception
of the Delaware Railroad COmmuta
5 ton Tax Bill and the increase i'm tn
p Retail Liquor License Bill, to whicl
p bills a portion OF the Commission