The Salt Lake tribune. [volume] (Salt Lake City, Utah) 1890-current, 1911-03-26
AMENDING REVENUE LAWS.

The Tribune reported very fully
yesterday morning the outlines of the
work proposed for the tax revision
commission provided for by the recent
Legislature. This commission is to re-
wise the revenue laws of tho State and
TO devise means in accordance with
! four proposed constitutional amend
ments, to put the application and pro.
cesses Of State taxation on better
and more equitable footing.
We regret to note, however, that
the same old Objectionable lines are be.
ing followed. The prime desideratum
in the amending OF onr tax system is,
to entirely separate revenue of the
State from the local taxation of coun-
| ties and cities. The State should raise
its revenues In way separate from
the ordinary local taxation. This is
done in other States. and it could be
done successfully in Utah with some
eliminations from the State constitu,
ton. changing the revenue-producing
methods Of the State altogether from
the present ideas, and separating them
absolutely from the local methods of
in the constitution Of the State a sec
tion which gives much power in this
direction. We refer to section IL of
article l3, which reads: "Nothing in
this constitution shall be construed to
prevent the Legislature from providing
occupation, licenses, or franchises -
Here are very sweeping revenue pow
ers. 1t will avail little for the State
to undertake the continued raising
Of revenue by the old methods and
under the old conditions, for Unequal
ities and complaints will be sure to
continue. What is wanted is com
plete change, which will put the State
in accord with the latest and best ap-
proved systems of raising general rev
enue. We have now the Inheritance or
succession tax, which in time is bound
to become large producer of revenue,
and this illustrates the point as be
tween State revenues and local reve.
nues. The tax from the Hartman estate
is m example Of this direct separate
State taxation. and if Attorney Gen
eral Barnes succeeds in getting sim
liar revenue from the Havemeyer
estate, that will be another vindica
tion of our inheritance tax laws, and
Of the principle of raising revenues for
the State entirely apart from and in
dependent of the property valuations
that are depended upon always for rev.
enue for local purposes.
In like manner, an income tax would
yield large and direct revenues to the
State, so would stamp tax. so would
an occupation tax. so would a fran
chise tax, so would licenses. We al
ready have corporation tax, which
puts money directly into the State
treasury, as well as the inheritance
tax does. IL we would simply avail
ourselves of the revenue provisions of
this section 10, AS quoted, we believe
that the State could swing itself en-
tirely clear as a revenue eXacting prop
osition from the assessed valuations,
and stand on its own feet as taxing
entity with ample revenue of its own,
without in the least infringing upon
the assessment valuations, which could
be left for the counties, the cities. and
the school districts to tax.
This, as it seems 10 us, is the proper
direction for the remedial revenue sys-
TEN to take. 1t will avail little to
grub along the old lines. on the old
ideas. We must catch up to date and
bring our State revenue system to an
approved scientific grade.