The Marion daily mirror. (Marion, Ohio) 1892-1912, 1911-02-15
MUCH PROPERTY IS LOCATED
Personal Return Will be
Very Much Heavier.
The New Tax Law With its Aids is
Expected TO Bring From Hiding
Millions of Dollars Worth of Prop
erty for Taxation.

| the house taxation committee will
make to those who declare the | per
cent tax rate limit bill impracticable
| of execution.
The member from Marion Is pre-
| pared to make the hardest fight of his
long legislative career in behalf Of
| the rigid 10 mills limit 10 what may
be taken from the taxpayers dollar.
He will make that fight first in COM
mittee, where the opposition, bolster
ed with opinion of county auditors
and municipal officials that the bill
will impoverish local aovernmdnts
proposes to bury the measure that
II may never see the day light of a,
house session. In Smiths fight, Gov
ernor Harmon will be at his back
boosting.
Recalls Party Pledges.
Clearing away the underbrush for
the forward movement. Smith will
show the bill is not party question
Turning to the right. he viii remind
the Democrats their platform promis-
es IT, Turning to the left, he will re-
call to the Republicans that their
platform pledges a reduction of the
tax rate for all purposes to 10 mills
and that Warren G. Harding sub
scribed to that plank on the stump.
From these dual pledges he thinks
there Is no escape, except to echo the
cry of some taxing officials that
per cent with limitation to the
amount levied in 1909 will be totally
inadequate, and II II were not, that
real estate must bear the whole burd-
en-.
Both are delusions, Smith says he
will show. "The burden will be
shifted from real estate" he said.
Under the bill no more can be
raised than in 1909. BY so much as
the taxes on personal and intangible
property are increased over what
such property was assessed in 1909,
by so much the realty taxes will be
decreased Of necessity, for the total
must not be greater"
To Get Personal Property.
The personal property duplicate
viii be largely increased. and this IL
Smiths answer to the inadeduacy
argument.
fIt may be legal" he said. "but is
II right to force the listing of per
cent and conhscate income? Reduce
the rate to ! per cent and then pro-
vide machinery for compelling the
listing of personal property.
"The personal property duplicate
in that way can be so greatly aug
mented as to shift the burden from
real estate.
81 understand August Hermann of
Cincinnati says the personal duplicate
of his city cannot be raised more than
S4,500,000. Why there is one going
concern in Cincinnati which operates
on a lease, figured at 8 per cent on
$50, 900, 900, yet is on the tax dupli-
cate for only $4,0O0,0OO. Smith referr-
ed to the Cincinnati Traction COM
pany.
To raise this and multiply other
values in Cincinnati and elsewhere
the entire appraisement system will
be reorganized by means of the Ed
wards bill for county board to re-
place all present local assessing
agencies.
Appointye Assessors on job.
Appointive assessors will be on the
job year in and year out, with auth
ority to examine books of corpora
tions and with greater inquisltorial
powers than the local board OF ass
essors now has.
Smiths plans comprise also legisla-
tion to make invalid the foreclosing
of mortgages and other transfers of
negotiable Instruments unless they
have been listed for taxation. Inherl-
tances are to be made invalid until
after the state has collected all back
taxes due from the estate.
The Irwin bill, taxing building and
loan associations as banks are taxed,
is to be pushed, In addition, the state
tax commission has discovered min
eral land and other property run
ming into the hundreds of millions
which has escaped taxation.
so great increases in appraise-
ments are In sight as 10 reduce to a
Aluminium the risk Of not having
money enough for government And
Smith says: The way to get the
money is to risk not getting 1t. Re-
duce the rate and the money will be
collected"
knocks Out Argument.
Smiths plan to raise more money
by boosting the personal property du-
phcate dlsposes Of the prime argu-
ment of the objectors that there
would have to be an election every
year to get authority from the peo-
pie to raise more taxes than 10 mills
would prOduoe in every district in
which that amount would be made
quate.
In some few townships and towns
there may have to be tax elections
this and next year, Smith comedies,
but the every year endless chain of
deficits and elections, he says, is bosh.
AS soon as personal and intangible
property Is forced to the high ap-
praisment level Of real estate, 10 mills
will be ample.
Nor Is equality and sufficilency of