The Jasper weekly courier. [volume] (Jasper, Ind.) 1858-1922, 1914-10-09

a Bad Situation for Which a ConstI
TutionaI Convention Alone Can
Furnish Adequate Remedy.


Fundamental changes In tina taxa
ton system of Indiana has long been
a pressing need, recognized by every
one with knowledge of tax conditions
in the state. The taxation situation
/ in Indiana alone contains enough of
/ Injustice. of administrative ineffici-
ency, of injury TO the material inter
ests of the state and of demoralizing
influence in politics, TO justify all the
trouble and expense of a constitution
al convention. No adequate improve
ment in the present system is pos
sible except through the means of con.
stitutional revision 1t is the only
method of reaching its fundamental
defects.
NO competent authority who has
given study TO our taNation system
has found anything In ii that COM
mends it, either for equity or results.
They find in 1t rather one of the most
conspicuous survivals of an ancient
and unavoidable system in day of
progress and improved methods in
other fields. 1t is defective beyond
the possibilities of Improvement by
legislative tinkering.
Many states in similar situation
have worked out successfully at least
some phases Of the subject. Indiana
has done nothing. The opportunity is
now 'hand to build constructively
upon the experience of those other
states and to create a system that in
equity and practical efficiency will
lead all others. but this result can
not betsecured by any plan of piece
meal legislation. The situation calls
for. constitutional remedy.
The taxation system of Indiana is
based upon the proyisions of the Con
stitution of 1851, modified to some ex-
tent by the codifieation of the tax
laws of 1911. In the years since then,
there has been such an enormous de
velopment Of property In its various
complex forms as to make our system
w6efully out of date and grossly In
ADEQUATE to meet the requirements of
the new conditions. AS piece Of
ttaxation machinery it is useless and
ought to be junked.
The general property tax, the basic
principle.of the Indiana system, was
fairly well adapted to the simple
forms. OF taxable property existing in
the earlier years of the state. 1t is
wholly unequal to the demands put
upon 1t under the present conditions
OF tremendous accumulations OF in
tangible wealth. 1t has been found
impossible to adjust the system to the
new conditions, and wealth I'm these
forms has to a very large extent
escaped taxation. Tangible wealth
the home and it's furnishings, the
farm with its stock and equipment,
merchants stocks, ETC., all easily
visible to the assessor, could not
pescape and has had to carry the bur
denssof both.
period of sixty-three years of ad
ministration ought to be sufficient to
test the merits of a taxation system
Now what has the experience of these
Indiana system?
l.. 1t has resulted in gross assess
ment inequalities between localities
2. 1t has produced favoritism and
inequalities between individuals in
the same locality.
3. 1t has imposed excessive burd
ems upon the farming and the home
owning classes.
A. 1t has given no opportunity for
classification of property for taxation
purposes. with the result that enorm
Gus amounts Of taxable property
escape taxation wholly
s.. 1t discriminates against the
citizens of Indiana in favor of the in
vestor from outside, with the logical
result that home capital seeks in
vestments in other states, to the in
jury of local industry.
s. 1t permits no separation OF the
sources of state and local revenues
particularly valuable feature of mod
ern taxation system.
Z. II encourages a situation of
chronic inefficiency in administration
by It's inability 10 attract men of cap
acity into the assessing service and to
retain them there. 1t Is a training
school for expert political service
rather than for taxation service.
AS the result OF Constitutional
Convention in 1915, we can lay the
definite basis for an equitable and
bound to our antiquated general prop
erty tax until this organic change is
made.