The Democratic banner. (Mt. Vernon, Ohio) 1898-192?, 1913-08-26
FARMERS TAXES
WILL Be REDUCED
Under AppoIntIVe Tax Assessor
System, Says Governor Cox
WARNES LAW MUST STAND

Fitzpatrick Law Enacted to strenoth.
en- Smith One Per Cent Tax Act.
Mlllersburg, o., Aug. Ex-Governor
James M. Cox addressed the teach
ers of Holmes county, assembled at
their annual institute at this place
This morning, and in the afternoon the
Changers
He elaborated on the Importance of
the Fitzpatrick law to the country
schools of the state. The statement
was made that there is not a county
In Ohio in which there are not school
districts that are seriously embar
rassed by the legislative condition
which the Fitzpatrick law corrects.
The state tax commission has had
brought to it's attention the plight of
many districts which are practically
bankrupt In many of the districts
a surplus existed in 1910 and the levy
was small. In one instance which was
cited levy had been made in 1908 or
1909 for new schoolhouse, but the
board decided to abandon the project
for the time. In 1910 no levy was
made at all, the expense being met by
using this surplus. Existing law inl-
poses upon these districts the arbi-
trary duty of making a levy slightly
In excess of the 1910 levy. If no levy
at all was made in 1910, it can easily
be seen what the continuous condition
is. The Fitzpatrick law does not dis
turb the limitation of the rate to 10
and Is mills.
The 1910 limitation affects adverse
ly more than $50 taxing districts in at
least SO of the counties. 1t prevents
municipalities from branching out
into other lines of improvement than
those provided for or under way in
1910. 1t is lop-sided in that it pre-
vents the public from doing anything
except the same things it used to do.
1t was a temporary expedient and
never intended to be permanent. The
taxpayer pays as much as he other
wise would pay, but he is prevented
from paying for the thing he may
want the most, just because he didn't
happen to want it most in 1910. The
Fitzpatrick law provided a means OF
giving the schools representation on
the budget commission. 1t removes
the only valid objection to the Smith
per cent tax law, and absolutely se-
cures it's permanency.
"a, ;,
in the legislature by Mr.. Warnes, the
author of the Warnes act, the govec-
nor went into the purpose and provi-
sions of that measure to some extent,
calling attention in the first instance
to the effort of the legislature and the
administration to correct the tax list
ing system, which is admitted by
every person in Ohio who knows any
thing about the subject to be a plain
travesty on human intelligence. The
Warnes law carries to fruition in al.
most precise terms the plans of Gov
ernor William Mckinley and Governor
Judson Harmon. Both of these execu.
tives recognized the necessity OF
treating the subject of taxation from
the base of the state unit, believing
that in this way only can there be es
tablished an equitable and uniform
tax system. So long as political units
must contribute to the state, it is of
the utmost Importance that the con-
tribution be levied along uniform
lines. This can only be accomplished
by taxing officials who are appointed
from a common source and free from
local taxing influences.
Taking UP the creation of the state
tax commission and the uniform sue
cess it has achieved as a base for the
belief that precisely the same princi-
pie should be adopted in the local sub
divisions, the governor said
Believing that there are certain
forms of taxable property, the assess
ment of which should be removed
from local political and other infiu-
ences, the legislature in 1910 created
the state tax commission, and, among
other duties, imposed upon it the as
sessment of public utilities for taxa
tion The objection was made at the
eiihO thAb bhNh DONOl W dS
menace to the people, would result
in the building of a machine. and
that it removed from the people the
right to select their own officers to
assess public utilities within the bor-
ders of their own county, or the cor
porate limits of their own cities and
villages. Several commissions appoint
ed to investigate the subject in prior
years had reported favorably to this
plan, but the objection quoted oper-
ated to retard its fruition for several
years. This centralized power has
been in operation three years; the as
sessment of public utilities has been
entirely removed from the influences
surrounding elective officers. Would
any one now go back to the old sys-
tenn? Formerly these assessments
were made by local assessing officials
and boards of such officials composed
of taxing officers OF the counties
through which or into which these
public utilities operated lines. Every
citizen remembers the old days of rail-