Western Carolina Democrat and French Broad hustler. [volume] (Hendersonville, N.C.) 1913-1915, 1914-10-22

er to reform our present negotiable,
burdensome and inefficient taxation
system.
This new article holds the present
rate of taxation at 66 2-3 cents on the
500 for State and county purposes.
1t also fixes the rate in cities and
towns for all purposes at Is cents on
the $10O. The only way to increase
the rates SO fixed is by popular vote,
There is now no constitutional limit
upon the tax rate a city or town may
Tx. Under the proposed amendment
the limit would be fixed at 70 cents on.
the $100..
So much for the rate. 1t is further
proposed to enable the General Assem-
bly, to classify subjects of taxation-alI
subjects of a class to be uniformly
taxed and to separate subjects of tax
alton, that is assigning one sort of
property for local taxation and an
other for State taxation.
Now the effect of this provision is
free the hand of the General Assembly
from the paralyzing effect of the pres
ent requirement of uniformity.
As matters now stand, the burden
of taxation falls upon the small prop
e~ty holder. His property is assessed
at full value and he pays the full rate.
He cannot hide his property. The
l~snd-ownerr's land is always in view.
The burden of taxation under the
present constitution now falls in North
Carolina on land and the small per-
sonal holdings. The large holdings of
cash in banks, solvent credits, and
bonds are VIGOROUSLY untaxed. They
are in hiding-at least they are known
of all men not to be on the tax books.
AS a consequence the burden falls
upon land the the small property
owners.
The object in giving the General
Assembly broader powers to enable it
to bring about a more just and a mote
efficient system of taxation-to distri-
butte the burden of our taxes more
eGuitably.
: 1t is further to be observed that this
proposed amendment declares that in
case subjects Of taxation shall be sep
arated, for State and local purposes, no
port of the ad valorem tax on real
estate Except the real estate of pub
lie service corporations)) shall be ap-
Piled to State purposes" Clearly this
section contemplates having county
land taxed only for county purposes,
and city land taxed only for town and
county purposes-relieving lands of
State taxes, and putting it up to the.
State to derive it's income from pub
lie service corporations and personal
property. But let it be understood,
this is not compulsory. The General
Assembly is given only the power to
make such a separation. .
Poll tax is limited to So.
VIII.
The eighth amendment you'll pre-
ven the Incorporation of corpora
tons by the General Assembly COD
f1ning this business to the Secretary
OF State, in whose Office ample power
is reposed.
The ninth amendment commands the
General Assembly to provide by gen
eral laws for the organization of cities
and towns, etc., instead of having
each one to come up before it with a
contest. This is another step in tue
direction of local self-government.
x.
The tenth amendment fixes the
minimum limit of the public school
term to six months instead of four as
it now stands. The people of North
Carolina are ready at last to provide
a guarantee in their fundamental law
that adequate facilities of education
shall be in reach of every child of
school age six months in each year
Such is a brief outline of the amend
ments to be voted on November Bird
next. They are in the hands Of the
people. The Governor has done his
part; the General Assembly has done
its part, and we believe the people. of
North Carolia will arise to the occa-
sion, as they always have done, and
DO their part. Here is their oppor-
tunity to help themselves and all their
citizens. Here is their oppor-
tunity to set the Commonwealth for
ward, to bring their Constitution up
o the needs of their times; to deliver
heir Lawmakers from the bonds of
ocal and special legislative demands
from a taxation system that sue
,eeds only in burdening the people
east able to Deal the burden.
We call upon all our fellow citizens
9 enlist themselves in the cause OF
bese reforms in our fundamental law.
Ne assure them that they a do no
letter work from now until November
I'd than that of spreading abroad the
ruth about these amendments and
their fellows to join with
in emphatic support On the day
f election.
The foregoing address to the voters
signed by many of North Carolina's