The evening herald. (Klamath Falls, Or.) 1906-1942, 1912-10-22

W t0koNtVu su0ss Svv~s w s~ss~~N
ID. suspended or contracted away. All
taxss shall BE- uniform upon the same
elass Of property within the tsrritor-
ial llmiss OF the authority lsvyins the
tax.
Article TX. Section Ia. No poll
or head tax shall be levied or collect.
I'd In Oregon. The legislative assem-
bly, shall not declare aa emerssncy In
any ACT rssuiatins TAXATION or exsmp'
tios.
Asgussenl Ia Ravor NJ Above
Measnrss
The purpose OF the proposed con.
stitutiouAl amendments 10 to provide
. broad and safe foundation for ssnu-
Inc tai reform In Oregon. u adopted
We caa then proved In IN orderly
aaa rational manner to correct the
detects aad abuses In our present ayr
ten cs TAXATION. and thus discourage
aad rspruss the irrational schemes
aAA vain theories nov prevalent.
Section I. Article TX. and section
- h Oregon. The legislative asssm.
tioa havc imposed % our state
primitive form Of the ssasral prop
srty tax. . sysssm which naksa the
prstsnss Of taxing all property. real
and psrsosal. tangible and Intangible.
seen aud unsssn. By one uniform
ruls and method. Such . sysssm vas
tolerably adapted to the scoaomic
and Industrial conditions Of . half
esntury and more ago. but II too rigid
to permit equitable TAXATION Of the
widely varied forms Of property to-.
day. snd too limited TO reach many
classss Of private wealth that should
bear . part Of the public busdsas.
Eleven states have either never
placed oaerous rsstrsints on lsgisls-
tive power In taxAtioa or have sue
cssdsd In % ansadins their coastitu-
tioas - 10 permit them TO break
away from the ssasral property sax.
These statss have found the absence
OF such restrictions . decided advan-
taes. pssnittias them 10 Improve
their tax laws aad adninistsatioa 10
meet the requirsasats Of modern
coa1itioae.
TIE rsaaiaias states. iaclu1ias
Orsgoa. have provided In their co.,
stitutioas for the ssasral property
tax. In no oas Of them has u bssn
satisfactory. This b the unbroksa
testimony Of every tax coumisslon.
political sconoaist OF expert Who has
glvsn thoughtful considssstion TO the
subject.
The second confsrsncs on state asd
local taxatisa. held st Toronto. On.
tario. In 1905. under the auspices Of
The International Tar Association.
adopted. uaaaimousiy. the following
resolution.
where's. The greatest insQuaii.
lies have asissa from laws designed |
}" tax all the widely diRsrins clssses |
ef property In the same way and such !
laws have bsss Ineffective In the pro-
ductioa Of rsveaus. and.
whereas. The appropriate taxa. |
liea ef various forms Of property u |
rendered impossible b. the rsssric.
lioas spoa ths ssxing power con.
lainsd In the constitutions Of many Of
~ states;
"Rsselvsd. that sli state coasti.
'uaions rsouisins the same taxation |
" oil property. OF otherwise impos.
nc restraints upon the reasonable
'iassincation Of property. should be
lrsndsd BY the rspssi Of such 70.
'trictivs provisions."
Two Of the proposed amsndmsnts
ballot numbsrs 30l and sos) we're I
uonittsd 70 the people In 1910; but Il
hey were defeated in the election Of i
hat year for the reason that their
'"rposs and The wisdom Of their
were not fully understood
md appreciated. These smsndmsnes Z
re a again submitted In the belief
hat they are now better known and u
I'll be approved BY the large major u
" Of voters who surely prefer Q pro- I
'rsssivs and ssnuins plan Of tax re- i
oru 70 either the Inequalities OF the I
snsrsl property tax on the one hand I
. the dsiusive uncsrtsintiss Of the
lnsls tax on the other.
The third constitutional amend. d
'snt proposed (bsllot number sOs) ID
Tor the practical repeal OF the no. o
silsd single tax" amendment adopt L
In 1910. This proposition appear Z
. on the ballot 1t the last sIoetion Z
nder an attractive title. not fully 81 q
'sAs've Of its real purpose, e 1ksle
Ims time giving prominsuco \ x r