The Marion daily mirror. (Marion, Ohio) 1892-1912, 1911-01-02


that the report Of accomplishment
covers only the short period whicn
remained until Dec. Is, 1910.
IL is plain that the commission has
already amply justified its creation.
The only regret is that such constant
and systematic attention to the ad-
ministration of our tax laws were not
brought to bear sooner, as was
urgently recommended at the special
session two years ago.
In spite Of the disadvantages men
toned in the report, the work of the
commission has already resulted in
an Increase of assessed revenue for
the year, from excise and other cor
porate sources, of more than 100000.
Hundreds of companies have been
found to have escaped entirely
taxation to which they we're unques-
tionably liable and many others to
have paid much less than they
should while errors and inequalities
abounded on all sides.
While there may have been favor
itism in some cases, the chief cause
of these discreditable and costly con-
ditions was the utter inability OF
boards made up of state officers fully
occupied with their proper duties to
give the time and attention necessary
for this important work. | am more
firmly convinced than ever that the
cost of the tax commission provided
with oil necessary help is the most
productive investment the state can
make. But apart from returns in act
ual revenue, however great these
may he, the moral effect of the as.
surance that fairness and justice will
rule with respect to all taxpayers
alike is an asset In good. government
whose value can not be expressed in
figures.
The commission has as yet no rec
concentrations to make about the law
for the quadfennial assessment OF
real estate, because the work is now
only half finished. Recommendations
are made for improvements in the
other laws. in all of which ] concur.
recommendation will be made later
to secure better results In the taxa
tion Of personal property. In view OF
the proposed | per cent limit 1t is
necessary to improve the personal
tax laws and insure their proper en-
forcement early in the session.
| recommend that the term of the
members of the commission be made
longer. II is such an important body
that no means should be spared to
make 1t efficient. The term should
be six years and the first appoint
ments be for two, four and six years
respectively.
The transfer % the tax commission
Of duties heretofore performed by
the secretary and the auditor of state
should lead to reduction of the
force in their departments.
Income Tax Amendment.
At the last session / transmitted
the proposed amendment to the fed
eral constitution authorizing the levy
of tax on incomes and recommend
ed its adoption, but no action was
taken. ..1... 81.
| repeat that recommendation and
urge prompt action. Without such a
tax the expenses of the federal gov
ernment. which now amount to a bill
lion dollars per year, can not be fair
ly distributed. They are now col
lected by tariff and other taxes on
consumption and the enormous In
vested wealth of the country escapes.
A few states have undertaken to tax
incomes, but, as | am advised, with
little success. Changes of legal resi-.
dence are too easy to make. The eff
ficiency of a federal income tax has
been proved. And the levying of one
would help secure the lowering of
tariff taxes so greatly and generally
desired, while the people will watch
more closely what is done with their
money when they know they are pay
ing taxes and how much.
Canal.
The canals and their appurte-
nances form the most valuable single
asset owned by the state. Whatever
course is to be taken with them the
exact boundaries of the lands must
be found and marked. This work has
been under way for two years in the
attorney general and land depart
ments. 1t is being done with careful
thoroughness. and the small amount
needed to complete II should be pro.
vided. The right of the state to full
possession should then be promptly
enforced.
With general attention now direct.
ed to water transportation and i'm
portant enterprises to supply or inn
prove II in progress, this is no time
TO think of disposing of the canals.
Their connection with the Ohio river.
which lis being made a canal, and
also with the chain of great lakes
makes. their possibilities of useful.
ness very great. Meanwhile, what is
10 be done with them?
The first step is to make their own
earnings take care of them and also
yield revenue to the state. This can
readily be done. The lakes and res
ervoirs now made state parks are al.
ready a source of profit, the balance
on hand, by the last report, being
$9,42S.74, and licenses and rentals are