The record., 1913-10-16
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.
tion Relating 20 Revenue and Taxa.
ton.


Frankfort. Ky.-(Spccian The last
General Assembly in Kentucky passed
al amendment to the State Constitu
tion relating TO revenue and taxation
with view of abolishing the anti. |
quated general property tax and sub
stiiuting a more flexible system known
to be more equitable and productive
of greater revenue in other states.
The tax commission appointed un.
der another act at the same session
made a 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.
II is a 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 cut of sight
The owner of a bond. for instance,
who received 4cs interest and was
called upon to pay in some instances
2I2% or more in taxes either sold his
bond or failed to return il for taxa
tion and cash, notes, bonds. stocks in
foreign corporations and such like in.
vestments are apparently no longer
owned by Kentuckians
Burden CT Taxes Transferred.
This has had a 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 its value and in order TO
I protect himself transfers of property
fer "ore dollar and ether valuable con.
siderations" has domorallzed the true
values aud leaves the assessor no
guide TO fellow.
Our citizens have unblushiusiy
omitted such items in their returns
for assessment and have felt justified
/ in dolns 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 inefilciency of the General
Property Tax" and in these states We
see enterprise rewarded and wealth
accumulatiDg, 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
frsm 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, il
will be diverted.
Such a trifling obstacle as taxes, II
unequally distributed, may prove to
be barrier Of insurmountable proper
tions, however Insignificant il may
seem from a casual view.
No one desires willingly to become
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 of by
paying little or no taxes on persona
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 {,
return them for taxation by many wei
known practices of evasion. He re
ceiyes the fun return on his invest
ment.
A widow or orphan may be lef
bonds and the estate may have to b.
settled in court. The revenue agen
finds 1t out and sues for omitted as
sessments of former years and the as
SCISSOR puts them on the tax list. Tn
widow and orphan are compelled I
pay two or three per cent in taxes an
live on the remainder.
Is such a system fair?
Taxes, in free self7governed cour
try, should be the least matter to VOL
ry about and yet they can be made S
unfair and irksome they drive peopl
away and keep others from coming il
This is happening all the time in KeI
lucky.
We have a chance to remedy thi
evil and if disregarded now We wi
have TO wait another five years befor
il presents itself again.
, II is a clear duty to vote for thi
constitutional amendment at the NJ
l. vember election and every citizen
the state should vote himself and urg
his neighbor to do the same If Kel
J tucky is ever to be dragged out OF il
lassitude and kept in the front ran
OF progress, prosperity and peace.