The Palatka news and advertiser. [volume] (Palatka, Fla.) 1908-19??, 1913-04-11

pied by the owner.
No License Tax on Farm Product.
Florida is vitality concerned in OK
tending its grove and agriculture
interest. We want to- encourage GU
farmers and producers. In this be
half, | recommend the enactment O
a law eXempting absolutely from
city, county or state license tax
all farm and grove products or tn
products manufactured therefrom
when being handled by and dispose
of by the original producers there
of.
Graded Corporation Tax.
The privileges given to a corpora
ton by the state are valuable to tn
incorporatoIs, and gives them right
and exemptions from liabilities tina
individuals do not enjoy. 1t is TO
the purpose of exercising these priv
ileges that persons form corporations
Many states impose an annual tai
on all corporations, and | would sug
gest the enactment of law impos
ing a small annual license tax OF
corporations doing business in this
state-say from $500 to $4,000
based upon capital stock.
Uniformity of Taxation.
Tax assessment laws that do MOI
apply in equal terms to all are MOI
impartial and just laws. The Florida
tax laws governing assessments re.
quire that all properties shall be
assessed at their full cash value, ex.
cepting the properties Of railroad
pullman and telegraph companies
The properties of these corporations
are assessed under special law
which makes assessable physical
properties only, not including the
value added to the physical property
on account of the franchise privi=
leges enjoyed. We want no such law
regarding other properties.
/ respectfully recommend that the
law governing the assessment of the
properties of such public utility cor
porations should be so amended as
to have such properties assessed up
on the same basis as all other pro-
perties.
Authorize the Governor to Reduce
Tax Millage.
While your honorable body fixes
the millage to be levied for general
revenue, pensions and the board of
health, the governor should be given
authority to reduce the millage so
fixed, if in his opinion a lower rate
of millage will be sufficient to provide
the funds required. Therefore, l
recommend the enactment of a law
granting such authority to the 60
ernor.
Tax Equalization.
Possibly no subject is more difficult
of solution than the tax problem. We
should have the tax burden bear
equally upon all. There should be
no favoritism extended,
either by the tax laws or by the as
sessing officers. A long step towards
of taxes, in my opinion,
could be accomplished by changing
our system so as to provide for the
discontinuance of the levy of an ad-
valorem state tax, and have the state
government supported exclusively by
the license and franchise taxes. This
would remove the necessity of states
in assessments, leaving
necessary only in the coun-
ties. In this connection | respectfully.
call your attention to the report of
the tax commission, authorized by the
Inheritance Tax Law.
A very large majority of the states
have enacted laws providing for
reasonable tax upon inheritance. This
seems to be one of the most equitable
ways by which to raise revenue. l
recommend the passage of gradu-
ated inheritance tax law, which will
apply to all estates of more than
certain amount, to be fixed by the
law.
Confederate Soldiers Home.
The need and usefulness of the Con-
federate home, located near Jackson
Vile, will increase with the advancing
years and increasing helplessness of
those veterans of the southern army
who are compelled to resort to it as
their home. These time-worn and
valiant defenders of the southland are
deserving of as generous treatment
as the state is justified in offering and
should be assured of the comforts of
life. To this end l recommend that
an adequate appropriation be made
for the maintenance Of said home and
for such Improvements in its equip
ment as may be found necessary. The
for this institution
should be continuing one, fixed upon
a businesslike basis.
Confederate Soldiers.
The heroism, the bravery, the love
Of country and devotion to duty of
our Confederate heroes in a heritage
IF which our state and the south is
Justly proud, Every homage and
tribute should be paid these veterans
by our state and her people. rec
the pension law be changed
50 as to require only ten years resi-
lcnce to get a pension, and also that
you provide liberal pensions for
.hese heroes of the sixties.
Legislative Committee Should Inspect
State Institutions Prior to
Session of Legislature.
Heretofore it has been the policy
If the legislature to designate COM
nittees composed of a considerable
number of the house and the senate
10 visit the institutions for higher
the hospital for the insane,
he deaf and dumb institute, the con-
Wet camps, the state reform school,