The Celina Democrat. (Celina, O. [Ohio]) 1895-1921, 1913-12-12

as a philanthropist and as a business
man; a public-spirited citizen whose
mind has been enriched by exhaustive
study and who gave a long time to
the consideration of this question.
Governor MeKnley's Tax Commission
Reports.
Now l want to read to you what
this commission reported to Governor
Mckinley 20 years ago. l want you
to hear from me the very words which
they used to characterize the condi-
tions existent then, and which you
are now called upon to upset and
turn over in Ohio. 1t said: Other
states before have had before them
the problem how to more effectuallY
euualize taxation. 1t is in its prac-
tical administration that system of
public finance must be considered
Not what is theoretically possible, but
what is attainable in view of the
weakness and greed Of human nature,
should be the aim of the lawmaker
The system as it is actually admins
tered results in debauching the moral
sense. 1t is a school of perjury. It
sends large amounts Of property into
hiding. 1t drives capital in large
quantities from the state. Worst Of
all, it imposes unjust burdens upon
various classes in the community
upon the farmer in the country, all Of
his property taxed because it is tan
gibIe; upon the man who is scrupu-
lousy honest, and upon the guardian
and executor and trustee, whose &C
counts are matters of public record.
These burdens are unjust because by
the existing system, as it Is In actual
practice administered, these people
pay the taxes which should be paid
by their neIghbors.'
Farmer Pays More Than His Share.
LET me interpolate this further
proposition in the summing up Of this
law. David A. Wells, known as stu
dent Of taxation in this state, says
that the report of the Mckinley COM
mission demonstrates this:
ICk NIlC OIllS oySAClt NN'SNSllh
then, existent now, makes the farm
ers and inhabitants of the villages
and small towns pay from three to
seven dollars where the man in the
city pays one doIIar.'
"Now, l am perfectly willing, my
friends, to rest the wisdom, the fair
ness and equity Of this law upon that
one observation the opinion express.
ed by David A. Wells.
Continuing, the commission says,
1T is easy for the assessor In the
country township to see the farmers
land and his horses and his cattle. In
the towns and cities, however, per-
sonaI property assumes other forms
No assessor knows or can know
whether one man has money loaned
on mortgage security in Kansas, or
whether another man owns shares of
stock In New England railway com.
pany. The problem is and must be
how to effectuaIly reach for taxation
personal property invested In these
forms so that all or substantially all
shall contribute it's just share to-
ward the expenses of the common
wealth.
"I notice this further in the report:
"Ht may be remarked that the
listing system of Ohio is one
which has been abandoned In
many other parts of the world.
The assessment lists used in Ger
many in mediaeVaI times (153D,
400 years ago, were precisely
like those now in vogue In the
United States. All this has been
abandoned everywhere In Eu-
rope.'
"Ard yet someone arises and makes
the observation that we better go
slow in Ohio, that we are actually de.
priving the communities Of the state
Of the God-given right to select their
local taxing assessors. have asked
thousands Of people in Ohio to name
the assessor in their precinct In the
cities, and they were absolutely un-
able to do it.