Omaha daily bee., 1914-12-06
Nebraska
FLAWS PICKE DIN TAX LAWS
Tax Commission Submits Report Of
Labors During Biennium.
rwO sETs on RECOMMENDATIONs
Present Acts Fail 60 Reach Many
Professions Yielding High and
Having small Invest
rueDte
tFrom a staff Correspondent)

LINCOLN, Dec. 5-(special) 1.-THE re-
port Of the state tax commission II nearly
ready for delivery. and while the voters
Of the state refused to adopt the PROPOSE
ton regarding a better method of taxa
ton. the commission VIII make its report
20 the legislature anyway. and the fol-
lowing Is summary Of the same:
/ Defects OF the Tax Law.
The chief defects Of the present law
| grow out of the attempt 10 raise nearly
all the public revenues from tax on all
properly according TO its value The
economic character OF property. by treat
/ ing all the citizens possessions as equally
indicative OF his ability to support the
The law fails to recognize the fact that
many professions and businesses which
yleid a large income require little OF no
p rsy,p ny; mus permitting many 20 es-
! ~ rails 70 take account Of the great
bTowth OF corporate wealth by providing
sne means OF reaching such wealth ade-
/ quatelv once, and but once
other defects are due TO Inadequate ad-
mnistTetive provisions. While the law
mas we appearance Of providing a cen
control y only nominal The precinct as
sessorhip fined by election, and the All
.ansSe OF e.iectiVe state control make the
sy 1,sa highly deeentrallzed one.
I NJ
!nhnds the local assessor 10 do aona
aninBs no assessor can succeed in doing
I'M esks them 90 perform other duties
well at an,,, De properly performed only By
Recommendation for Reform,
IN view OF the fact that an amendment
sdos.e, o ,''i,, e pending which II
power so ay VII , give TO the legislature larger
neo constantly TO keep In mind what ear
"a oohe unaer the present constitution
sm ann Tn@, may be done IN case the tax
lions. therefore. fall under two classes.
tnose which may be followed In case the
h,snelhd,mcnt falls. and those which NAV
adopted at the November election.
I'm Gaze the Amendment Fails,
The recommendation OF the cor,r,t.-
sion Tor changes under the present con
stitntional restrictions may b. atIns
n srld briefly, as follows:
e2mmisslon with power: 10 superviss
bhe local assossments; to assess an pub-
~ scIVice corporations, and IN time all
70 study the operation OF The revsnISs
law 70 collect and publish inforynstion
Ieleung TO the revenues and expenditures
needed e y eha reeommead % the legislature
Inat the office OF precinct assessor be
aboiished; that the county Assessor be
s msae N fact AZ well Y IA name the as
assessed. aided by al many deputies as
That the fractional assessment lone
Iltth OF the actual yaiuel be abandoned
and that all taxable property. unless
otherwise specifically provided for. shall
DC assessed az lie true value
o, xnet an directive method OF assessing
reaching the intangible or "frauchlsei
value connected with their operations.
Thet the method OF taxing express com
panles be changed by abolishing all local
occupation taxes and imposing upon them
= sross earnings tax 20 be paid into the
state treasury.
That similar changes be- made In the
method OF taxing telegraph companies
IhAt the method of taxing sleeping car
companies be changed 80 as TO reach the
value OF the cars used In the state: that
local occupation taxes on these compnnies
be abolished; and that all taxes be paid
into the state treasury
That the method OF taxing domestic
insurance companies be changed so as TO
place them on a footing OF equality with
iereign companies Of the same Glass aud
into the state treasury.
THAT greater publicity be given TO all
questons relating TO revenue and ex-
penditure, assessments aud exemptions.
That the inheritapce tax law be
amended by reducing the exemptions al
lowed. BY increaeine the rates IN the sec
improving the administration IN the mat
ter OF eppraisals, etc, and by turning the
usy.
Appreciate Educational work.
In case the constitution IL amended so
the commission recommends
That all the changes recommended
above be enacted into law.
Ihat the sleeping. car companies and
other private car companies be taxed ON
the ). basis OF thar nrnss earnings from
intrastete business and the states share
OF Interstate business
That the principles OF the classified
property. tax" be recognised BY placing
lntangihie property In class by itself
and nubjecting Il to a low rate OF 3 or 4
mills, uniform throughout the state. With
out the privilege OF deducting debts from
credits now allowed under the decisions OF
I That the distinction between land ana
the improvements thereon be recoEnined
~ making the latter assessable al q lower
percentage OF thelr'value than the land
That provision be made for exempting
rom taxation household goods TO the
value OF GO for each head OF a family
That . suitable tax be Imposed anon
the manufacture and aale OF malt and
spurious liquors and tobaeeos the pro
cceds 20 be paid into the state treasury
And, finally, the commission recon-
mends for future action, but not by the
next legislature. that provision be made
for an income tax law. In the opinion OF
the commission the attempt 20 enforce
such law in any other way than
through an efficient state board would
prove futile The first step toward ef-