Barton County democrat. [volume] (Great Bend, Kan.) 1885-1915, 1911-10-20

state s standpoint.
Modern industrial conditions tend
t- break down state lines, said Gov
ernor Dix. The map, to be useful,
must take in the whole nation. BuSl-
ness men are no longer content with
local trade. All hindranceS to bust
ness are vexatiouS and every effort is
being made to overcome the reduc-
ton in cost of product is the aim and
the cutting off of fraction of a per
cent is looked upon as a victory.
Taxes are an artificial hindrance TO
business and the imposition of taxes
is therefore to be scrutinized with
utmost care by the state levying
the tax
The Governor declared he was deal
ing with the subject from the stand
pOlllG Vi l1e ldA pdyOl'
81 have NO sympathy with the the
ory pf taxation which finds express
sion in the retaliatory legislation
he resumed. Because some sister
state imposes unjust taxation upon
our citizens doing business there, is
no reason, to my mind, why New
York should impose unjust taxes on
citizens of that state doing bust
ness in New York. Rather should
New York set the example of deal
| ing justly and by argument and per-
suasion seek the repeal of the unjust
law. Every tax law should be care
fully considered both as to its ef-
fec.s in and out of the state.
1T is comparatively easy to con-
slider the effects in the state and
unfortunately that is the only side OF
the question which is uSIlly cons1d-
cred al all. If the tax affects bus
mess outside of the state adversely,
our Legislators, if we may judge by
their actions and their works, seem
pleased rather than saddened. This
| suppose, is on the narrow view that
another mans loss is our gain, par
ticularly when that man is our bust
ness rival. But thoughtful business
men know better. They know that
anything that would raise the price
of fuel in Pennsylvania affects bust
ness here.
Taxation is an element in business
cost. If taxes are increased umduly;
unjuStly and unequally anywhere, all
business, not only the business most
intimately connected with the
thing taxed, but all business, will be
affected to some degree.
Real estate, in the nature of
things, must bear The chief burden Of
local government. But neal estate
does not bear AN the taxes, either
state or local. In addition to real
estate taxes, there are two
great groups of taxes; that is, taxes
on business and taxes ON investments
Business, however, is not so fixed.
Business can move, and business is
always watching for a chance to i'm
lpnove conditions and reduce cost.
Natural advantages We cannot alter
and natural advantages will always
attract business. But taxation unless
iit be even, Just and equal, lis a hind
rance which business will do it's teSL
TO escape. And since business mo
longer confines itself to one locality
but extends over many states, there
surely is call for state manimity in
taxation. The cali for federal intd'-
ference in business Is really CRY fol-
relief from clashing state attempts
at unfair and unjust taxation Of
business. That is why the effect Of
each tax measure outside Of the
state should be as carefully cons d
Eered as its effect in the state.
What has just been said concern
Ing taxation of business applies wifi
even greater force to taxation of in
vested capital. Though business is
largely free to establish itself where
, the conditions are most favorable
capital for investment purposes is
still freer. A slight increase of tax
alton on investments will stop further
investment and frequently drive gu
investments already made. The state
! must come together on this subject
. and the line of common action mus
be the cessation of attempts
! to tax outside capital more heavil.
n than home capital. The excuse al
ways Offered for these attempts t
= place burdens on capital owned b.
citizens of other states is, such capi
l. tai completes with our own citizens
l without bearing the local burden.
D borne by our citizens. 1t amountt
e o saying We want our own state ma
e ket for our own citizens. excluding
n the ciMzens of our sister states, ant