The Hartford herald. [volume] (Hartford, Ky.) 1875-1926, 1913-10-22
Constitutional Amendment
To Ee Voted On In
November
EQUITABLE SYSTEM DEMANDED
Last General Assembly Passed an
Amendment to the State Constitu-
ten Relating to Revenue and Taxa.
ton.

frankfort, Ky.-(Special)- THE last
General Assembly in Kentucky passed
al. amendment to the State Constitu.
ton relating to revenue and taxation
with a view of abolishing the anti
quated general property tax and sub.
shutting more flexible system known
to be more equitable and productive
OF greater revenue in other states.
The tax commission appointed I'm.
der another act at the same session
made thorough investigation and re-
ported unanimously in condemnation
OF the present law and strongly urged
the adoption of the amendment by the
voters at the November election
1t is significant fact that since the
adoption of the present Constitution
In 1891, which provided that taxes
should be uniform on all property"
large volume of personal property has
disappeared from the assessors rolls
for the simple reason that such prop.
erty was taxed out of existence or at
leastLout of sight.
The owner of bend, for instance,
who received AZ interest and was
called upon to pay in some instances
2is% or more in taxes either sold his
bond or failed to return it for taxa
ton and cash, notes, bonds, stocks in
foreign corporations and such like in
yestments are apparently no longer
owned by Kentuckians.
Burden of Taxes Transferred.
This has had tendency to transfer
the burden of taxation to real estate
and other property in sight and is not
only unequal but unjust.
The real estate owner has sought
to diminish it's value and in order to
protect himself transfers of property
for "one dollar and other valuable con-
siderations" has demoralized the true
values and leaves the assessor no
guide to follow.
Our citizens have unblushingly
omitted such items in their returns
for assessment and have felt justified
in doing so.
The finances of the state have fall.
en- into confusion and revenue agents
and arbitrary boards of so-called
Equalization" have failed to discover
such property and secure their assess.
ment.
Under the present law every man is
practically his own assessor and the
courts have sustained the practice, as
the law permits no other course.
y General Property Tax Desirable.
Other states have long since recog
nized the inetficiency OF the General
Property Tax" and in these states We
see enterprise rewarded and wealth
accommodating, while the tendency in
Kentucky has been to hide our light
aud incidentally our valuables for fear
of the tax collectors discovery.
Our progress has been retarded
Our population diminished and aside
from the land owners and some mer
chants We do not seem to have much
wealth left in the state.
Money like water flows along the
lires of least resistance, and If we
throw up dam. however slight, It
will be diverted.
Such trifing obstacle as taxes, II
unequally distributed. may prove to
be barrier OF insurmountable proper.
tons, however Insignificant it may
sesm from casual view.
No one desires willingly to become
law breaker. deceiver or an eva.
der. and yet he must be all OF these II
he follows the old maxim, when in
Rome you must do as the Romans do"
Is this true! Go look at the asses !,
sors books and see where men who
are known to be wealthy get on by
paying little or no taxes on personal
property assessed by themselves.
DO self respecting men care to fol
low this example?
A shrewd business man may have
large investments in bonds and fail to
return them for taxation by many well
known practices OF evasion. He re-
ceives the full return on his invest.
ment
widow or orphan may be left
bonds and the estate may have to be
settled in court. The revenue agent
finds II out and sues for omitted as.
sessmeHts Of former years and the as
'essor puts them on the tax list. The
widow and orphan are compelled to
ray two or three per cent in taxes and
i've on the remainder.
Is such u system fair?
Taxes. in free self-governed coun.
ny. should be the least matter to wor.
y about and yet they can be made 80
lngair and irksome they drive people
way and keep others from coming in. ,
This is happening all the time In Ken,
ucxy.
We have a chance to remedy this
vii aud II disregarded now we will
ave to wait another Ave years before G
presents itself again. /
1t is clear duty to vote for this ,
amendment at the No. d
ember election and every citizen In 4
be state should vote himself and urge !.
Ia noiRhhor IN 10 tbo oau,a ~ VI.