The Democratic banner. (Mt. Vernon, Ohio) 1898-192?, 1913-01-17

liquor trafic reduces the number Of
sale Jns in the state and this auto
niatically will greatly curtail both the
state and local revenues. With this
decline In income and the state lImj.
tatiOn on the local tax rate carried by
the one per cent tax law, II Will be
necessary not only for the stats bu.
local subdivisions to procure revenue
from other sources. There ID no tax
more Jus than that upon incomes.
The constitution permits the exemp-
tion Of incomes up to $4,000, 30 that
II would not bear heavily upon a
single individual. With inheritances
the constitution permits the eyemp-
ton Of estates up to $4,000. This
form OF taxation is sanctioned by
usage in a great many Of the states.
Franchises are q thing Of absolute
value and constitute In many in.
tances q gratmtous contribution by
government to private and corporate
interests. This 10 also an equitable
plan of taxation. With the constitu-
tional right to tax inheritances, In
comes and franchises and the produc.
tion Of coal, oil. gas and other min.
erals there ia abundant facility to
provide for the depletion in revenue
occasioned by the revision Of the
liquor laws and to take care Of any
other emergency which might arise.
Taxation 10 Live Issue.
Taxation 10 always a live subject
and may later submit recommends
tions touching on matters apart from
the provisions either Of our platform
! or the mandatory amendments.
After recommending q law for the
regulation OF the sale Of stocks and
boL6s, the governor takes up the 90
called employers liability laws az fol.
lows:
II would certainly be common bad
faith not 10 pass a compulsory work
mems compensation law. No subject
was discussed during the last cam.
paign with greater elaboration and Il
must be stated to the credit Of our cit
izenship generally that regardless Of
the differences Of opinion existent for
many years, the justice Of the COM
pulsory feature Is now admitted. Much
Of the criticism Of the courts has been
due to the trials Of personal injury
cases under the principles Of practice
which held to the fellow servant rule,
the assumption of risk and contribu-
tory negligence, to be a ground OF de-
fense. The layman reaches his con-
clusion with respect to justice along
the lines OF common sense, and the
practice in personal injury cases has
been so sharply In conflict with the
plain fundamentals Of right that social
unrest has been much contributed to.
A second phase OF this whole subject
which has been noted in the develop
ment Of the great industrialisn OF the
day has been the inevitable animosity
between capital and labor through the
ceaseless litigation growing out II
these cases. The individual or the
| corporation that employs on large
scale has taken insurance In liability
companies and in too many instances
cases which admitted of little differ
erce of opinion have been carried into
the courts. The third injustice has
been the waste occasioned by the sys'
TEN. The injured workman or the
family deprived of its support by acci.
dent is not 50 sircumstanced that the
case can be contested with the corpor'
alton to the court OF last resort. The
need Of funds compels compromise on
a base that Is not always equitable.
Human nature many times drives
sharp bargains that can hardly be en-
dorsed by the moral scale. In the
final analysis the cost of attorney fees
is so heavy that the amount which fin.
ally accrues in cases of accident is
seriously curtailed before IL reaches
the beneficiary. These three consider
this whole operation out Of the courts
and the sphere of legal disputation.
And then there Is a broader principle
which must be recognized. There Is
no chara cteristic of our civilization 20
marked AS the element of interdepend.
| ence as between social units. We are
all dependent upon our fellows In one
way OF anOl.ltT. SOIllt OCcupdtIOuS ,,
however, are more hazardous than
others and the rule of the past in COM
pelling these engaged in dangerous
activities to bear unaided the burden
OF this great risk is not right. The
workmen's compensation law in this
state, which, however. lacks the COM
pulsory feature, has made steady
growth in popularity. The heavy de-
crease in rates clearly indicate econ.
omy and efficiency in the administers
ton OF the state liability board of
awards. The compulsory feature, how
ever, should at once be added. ! re-
spectfully but very earnestly urge it's
adoption amendatory of the present
law with such other changes as ex.
! perience might dictate. There is some
force and justice in the contention
that the employers should be given
the option Of insuring either In the
state fund under the liability board Of
awards or in liability companies
which have met all the requirements
OF the state department of insurance.
| II the state board gives better service