The Salt Lake tribune. [volume] (Salt Lake City, Utah) 1890-current, 1913-03-05
THE REVENUE NEEDS.

We consider that Representative d.
r. Morris Of Washington County talks
good sense when he urges that there
should be a revision of the methods
of State taxation He is too pessl-
mistic, however, when he suggests
that the State is so very much short
Of adequate revenue as to call Tor an
extra session of the Legislature to
provide further taxes upon the peo-
Pile Further taxation is about the
last thing that the people want. They
desire, TO be sure, an amended revenue
system, but not in any form such
as Mr.. Morris suggests rs regretting
the failure of the tax commission bills
which have been adversely considered
! by this Legislature joint commit
tee on revenue and taxation. Any at
tempt to. revive those bills would be
unjust to the public, and would
create an unlimited oppression upon
the taxpayers. 1t is true, Of course,
that those bills would yield almost
any amount of revenue that might be
desired by the State, but as the taxa
tion proposed would bo SO applied
as to be extortionate and often af-
1ictive to the people by reason Of the
method Of it's imposition, the revival
of those bills should not for one mo-
ment be considered.
Nor would it be possible to bring
into practical form any amended sys-
tenn of taxation within a few days, as
suggested by Mr. Morris. The taxing
system of the State should be complete
| ly revised so as TO segrogate the
States revenue altogether from that
Of the counties, cities, and districts.
The State should get its revenue by
taxation aside from taxing on the as
sessment roll; such taxes as the in
heritance tax, the tax on corporations,
stamp taxes, taxes on occupations and
business activities and the like,
could be imposed by the State, and
these would give ample revenues for
all proper State purposes.
The State is confronting a curious
situation Just now, In which there are
enormous demands for money; but it
does not necessarily follow that these
demands should he granted. It would
be quite impossible for the State to
devise any system Of taxation which
would yield revenue enough to supply
all demands that are or might be made
upon the State treasury. The need for
revising the State revenue and taxa
| tion laws does not arise from the
fact that large amounts Of money are
demanded for various causes and in
terests greatly in excess Of the revenues
of the State. This would happen no
matter what the revenues might be-,
As stated, it would be impossible to
devise any system Of taxation short Of
sheer robbery Of every property owner
in the State that would provide money
enough for all the demands that might
be made for public money.
What is really necessary is to ascer-
tain what the needed cost Of the State
government is, economically ad-
ministered Then adjust the taxa
tion to meet that need SO that the bur-
den Of it will be least felt by the tax
payers. In this way the State
revenues and the State expenditures
can be made to meet. In no other way
would it be possible, no matter how
much the revenue might be, for as the
revenue would increase SO would the
demands, unlimited, special, and un-
reasonable, also increase. A large mum.
Der of measures are before the present
| T e1,4 co115ncr h,
public obligation to furnish that money
is extremely slight, If it exists at all.
And other measures might be postponed
for years TO come rather than to be
pushed at the present time.
But the matter Of providing ade"
poses so as to be the least burdensome
upon the taxpayers, is not matter
that can be adjusted within a few
days or even few weeks. 1t requires
the most diligent study by experts in
taxation and in the adjustment of the
burdens of the government. BY ex-
perts we do not mean those that are
expert in devising means to extort
the greatest possible amount of money
from the taxpayers, but we mean by
experts those who have made a study
Of the proper adjustment Of the bur
dens of government upon the prop
erty and the business Of the com
munities-State, county and city-to
the end that sufficient revenue for all
rightful purposes may be provided with
the least possible friction and in q
way to be the least burdensome upon
property and business.
In order to attain to that result it
would be necessary to have the proper
sort Of experts study the situation and
devise taxing system for the State
and the different counties and com
munities therein on the basis that the
taxpayers were to be relieved as much
as possible, and not that they were TO
be afflicted as much as possible as the
tax commission bills presented in the