The Barre daily times. (Barre, Vt.) 1897-1959, 1912-03-27
Solution of Vermont'S Tax Prob
lens Requires It
vDECLARES JOS. A. De B0ER
There Can Be No Great and Permanent
Improvement in Our Agricultural and
Industrial Progress Before This
Is Done.

( The Vermont commission on the con
scrvation of natural resources asked .Io-
/ seph A. DeBoer of Montpelier to prepare
an article on Conservation and Taxa
ton and the article is herewith pub.
lished
! Conservation is the proper and Geo
nomieal use of things in nature which
cannot be reproduced like minerals, coal
and stone, and the wise husbandry and
use of what can be restored and repro
duced like soils and forests, animal aud
fish life and capital and wealth. The
conservation or equitable use of all ma.
terial things in nature or what man
produces for his needs. his happiness
and his progress is surely and perma-
nently influenced by the government I'M
der which he lives, its customs and laws,
| its ideals and activities and the extent
to which it makes practical provision for
the chance on the part of every man
and woman to share in Just exchange
or the results of work. For that makes
the opportunity, first, of obtaining y
livelihood under comfortable and last
ing conditions and, next, of creating
some property or competency Tor the
care Of old age and the family after
death concludes their work
Recognized Principles.
Some specific principles are now reeog-
nized as fundamental 10 all legislation
by an equitable government;
~ That the workman is worthy Of
his hire.
~ That good homes and care of
their inmates constitute the foundation
OF lasting governments,
49, That successful government Of
any kind. especially self-government Of
the people and by the people, must re-
spond to the test Of constantly increas.
ing its service to all the people as
real proof that it is also a government
for the people.
t4l That, inaamuch as the govern.
ment obtains its power from their con-
sent, so too the people must exercise it
and demand its restoration where ii has
been lost OF impaired
90 That in concurrence. white con
servation of material things and their IN
crease should be constantly sought, al
causes and conditions must equally tend
as well to the constant progress Of me'l's
intellectual and moral life; and finally,
49, That, while great talent and hon
est ambitions for either power or wealth
should not be stayed, yet all laws should
primarily safeguard and promote the in.
terests in all things Of all and not OF
few
The Blight of Dead-Letter Laws.
It costs public money to place law
upon the statute book. II it proves to be
a good law. the return upon the expendi
ture is great because everybody's inter
ests are conserved thereby. Ii it proves
to be a bad law and is so recognized, |
it at least supplies public experience
and can be changed or recalled when the |
legislature next sits. If laws exist, I
however, which are binding upon the |
courts. if called upon to Interpret, but |
which are universally ignored because
they are out of date or unjust or really /
unenforceable, their continued existence I
on the statute book not only teaches 4
disrespect of law, but also in the case
of some, like certain of our unenfOrced /
tax laws. breeds crime and further,
through inequalities in the treatment of /
different classes OF property, seriously I
interferes with their honest acquisition /
and natural use, thus retarding industri K
al development and expansion. The con
servation of our progress as a state gov
eminent and of our chance to develop
our natural opportunities as a state,
founded upon the prosperity of individ-
nails. rests fundamentally upon sound
laws, and among these none are of more
Importance and none will better advance
in every one of its forms
than proper and Just tax laws, uniform
ly applied and perfectly administered
lust so far as that object can be capably
The State Lives Upon Its Taxes.
The existence of the state rests upon
its power to tax and to collect the tax.
That fact involves the power also to
destroy or TO retard the growth of prop
arty and the power to discriminate un-
luSliN bttNttlA NihtiflJ tidsSfS VI prop
pItv and groups Of men and between
and corporations When
such unfair discrimination exists and
when laws are not made to compel men
and property. according to opportunity
and kind and in just proportion, to con
tribute to the maintenance of govern
ment and its legitimate public works
there may be said to be a condition
which tends to the non-conservative ana
abnormal acquisition and use OF prop
'rty and to a concealment of the states
sources of income, which in the case of
many town has led to its slow decay.
While the state taxes and the town
taxes both property and men and the
income and property of corporations, il
Iads done but little by an adequate
shange in the tax laws to increase. foster
and improve the subjects of taxation or
to create legitimate and wholly proper