The Hartford herald. [volume] (Hartford, Ky.) 1875-1926, 1913-10-29
TAX LAWS IN KY.
CAUSES EVASION
Present Unsatisfactory Laws
Responsible for Small
Returns
Rstard Development and Lower stand
ard Of Intesrity--Ehorts To Secure
. Better System Of Taxation Has
Been Persistent for Fifteen Years.

Frankfort, Ky.-(Specia)--Th eff.
forts to secure better system Of taxa.
tion for Kentucky have been per.
gistent for fifteen years but owing to
the ironclad restrictions in the state
constitution II is exceedingly difficult
TO secure any change.
Tax commissions have repeat eddy
been appointed by authority of the
Legislatures and these commissions
have unanimously condemned the gen.
eral property tax which was adopted
by the last constitutional convention
and as the law is constitutional it has
been impossible for the legisla lure
alone to repeal It,
However. the last general assembly
Nundertook to amend the constitution
AS provided by law and this amend.
ment will have to be ratified By the
people at the November election and
IL 1t fails to carry it cannot be voted
on again for another five years.
The effect of the present law is e
drive people and money from the state
and to prevent other people and money
from coming in and building up cur
industries.
This is how the general property
tax is regarded by outsiders as indi.
tcated in report of a commission ap.
pointed in another state and 1t APP
niles In all raenacts to pur ,,rasant
tar system.
The personal property tax is .
farce. 1t falls inevitably upon the
comparatively few who are caught
The burden it imposes upon produc.
ton is out of all proportion to tho
revenue it produces.
Year after year state and local as.
sessing boards have denounced it as
impracticable in its workings and uu.
just in its results. These recon
nendations have for the most part
passed unheeded or have led TO in
effectual attempts to bolster up the
law. 1t is time the sit VA lion was
faced squarely, and the tax in it,
present form abolished.
so far as the personal property
tax attempts to reach intangible forms
OF wealth, its administra ton is 80
c0mical as to have become a bywcrd
Such method OF collecting
revenue would be serious menace
to democratic institutions were 1t moi
90 generally recognized as howiins
farce.
But it is not farce to those whG
are fully assessed. These are chiefly
the widows and orphans who are
caught when their property is listed
nj the probate court. farmers. retail
merchants and others. incorporated OF
unincorporated, with stocks OF goods,
and the small investors who are not
skillful enough to make non-ta able
Investments"
The state referred to has changed
Ice tax system and already the receipts
from taxation have increased enor
Inously and the peculiar effect of Il
has been to lower the taxes on lands
knd improvements by securing a great
or revenue from personal property
which had formerly produced little OF
NO returns.
Kentucky must increase its revenues
20 keep up its schools and public in
stituti0ns and ii would be manifestly
unfair to make the property at preseui
paying taxes sustain this added bur
den, but under the present law there
IL no other recourse
kIf the amendment carries and IN
legislature is empowered to classify
property SO as to bring under the as
sessor's scrutiny the vast amount oil
personal property now escaping taxs
ton the revenues can be increased
and taxes on lands and houses dimiu |
ished and what is more important thar
all We will be able to develop our re !
sources. maintain our population ant
attract capital and people who viii
help to build up the state.
Ohio has recently changed it's taA
laws and has already been benefited |
and Tennessee is about to renOuncs
the general property tax. Other
oates have either long since abolished
iuor are preparing to do SO.
The present system in Kentucky was
popular when the country was youn.
and wealth largely confined 10 real
estate which could not be hidden.
Wealth is now largely In personal
securities which the assessor can not
locate and In consequence this class ~
property escapes almost entirely
Can We AFFORD to neglect this greai
question and yet hope to compete with
neighboring states which are less IA
vored than ours naturally but have
the advantage OF cheap money and low
s>nHss?
= II the amendment fails TO carry the
next census Will show that Kentucky