The central record. (Lancaster, Ky.) 18??-current, 1913-10-03
CHANGE IN OUR
TAX LAWS NEEDED
Constitutional Amendment
To Be Voted On In
November
EQUITABLE SYSTEM DEMANDED
Last General Assembly Passed an
Amendment to the State Constitu-
ticn Relating to Revenue and Taxa
ton.

ticn Relating to Revenue and Taxa
ton.
Frankfort Ky.-(SpeciaD- last
General Assembly in Kentucky passed
an 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 a more flexible system known
to be more equitable and productive
Of greater revenue in other states. I
The tax commission appointed IN
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" a
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
least out Of sight.
The owner of a bond, for instance,
who received 40 interest and was
called upon to pay In some instances
211To or more in taxes either sold his
bond or failed to return 1t for taxa
ton and cash, notes, bonds, stocks in
in
vestments 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.
General Property Tax Desirable.
Other states have long since recog-
nized the inefficiency 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
and 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
lines of least resistance, and If we
throw up a dam, however slight, 1t
will be diverted.
Such a trifling obstacle as taxes, II
unequally distributed, may prove to
| be a barrier Of insuImountable proper
tons, however insignificant 1t may
seem from casual view.
3 No one desires willingly to become
a law breaker, a 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 off 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.
A widow or orphan may be left
bonds and the estate may have to be
settled in court. The revenue agent
finds it out and sues for omitted as
sessments of former years and the as
SCISSOR puts them on the tax list. The
widow and orphan are compelled to
pay two or three per cent in taxes and
live on the remainder.
Is such a system fair?
Taxes, in q free self-governed coun-
try, should be the least matter to wor-
~ about and yet they can be made so
unfair and irksome they drive people
away and keep others from coming in.
This Is happening all the time in Ken
lucky.
We have a chance to remedy this
evil and if disregarded now we will
have to wait another five years before
1t presents itself again.
It is clear duty to vote for this
constitutional amendment at the No
vember election and every citizen in
the state should vote himself and urge
his neighbor to do the same II Ken
lucky is ever to be dragged out Of its
lassitude and kept in the front rank
Of progress, prosperity and peace.