Honolulu star-bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1912-2010, 1914-06-27
TAXLEAGUEH
NOT POLITICAL
ORGANIZATION
II. Gooding Field Addresses
Meeting on Needs of Refor-
nation in Assessments

iAE#
The Tax Equalization Eeague' Of
Hawaii Is not a political organization
IL Is not the desire Of its organizers
TO affiliate with any particular party
but ii Is their desire that laws be
enacted hy the next legislature that
viii provide for q more just and equit-
able system Of taxation assessments. :"
with this preamble Ed. Towse, pre-
siding officer, introduced the speakers
at last nights meeting Of the league,
in the makai pavilion Of the Young
Hotel. So
H Gooding Field, the first speaker,
explained the necessity Of the intro
duction OF scientific methods into
municipal affairs, especially In the,
tax department. His address, which
"a reproduced below, was we'll receiy-
ed BY his. auditors and gave the next
speaker, Charles II. Merriam splen.
did opportunity TO demonstrate the
Souers system, as a cure for the ills
OF the taxation system in Hawaii
Mr.. Merriam enumerated some for
ty or fifty cities and towns on the
mainland that have taken advantage
OF this system, evolved by the ST.
Paul, Mimi, tax assessor. He told Of
the successful adoption OF the system,
and of the satisfaction that II has
brought to the taxpayer.
Several new members were taken,
into the organization and It was de-
cided TO hold open the charter until
the return Of Prof ". a. Bryan, pres
ident of the league, at which time
another meeting VIII be held ana iur-..
ther enlightenment thrown on tneI
taxation question.
Mr. Fields address follows:
MUNICIPAL FINANCES, ENPENDi-s
TUBES AND TAXATION.
To most minds. the phrase "nfuni-
cipal finances Is. the equivalent of
municipal expenditures Public spir-:
tied bodies and students Of municipal
affairs, in dealing with these problems
have directed their attention chiefly
to the making and control Of the bud-.
get: methods Of ccst1zeeping and ac-
counting: and deyising WAYS and
means of getting for the public, for
every dollar spent in public SERVICE.
q dollars worth OF work. brains or
supplies. s For the past II years. the
National Municipal league. and more
recently a number of similar bodies,
throughout the United States and Cam
ada. have insisted upon the necessity,
not only for uniform accounting, but
for the co.ordination OF financial with
physical statistics as q basis for the
determination Of cost as a means for
increasing public efficiency; IN fact
this movement for the promotion of
efficiency in Municipal administration
has been phenomenai. In hundreds
OF cities. there has been developed, q
close scrutiny OF municinal activities,
their relative cost. and the considera-
ton OF the varied fields into which
such activities have extended or
shouid extend. The vital question,
however, as to how the revenues
should be raised has been practically
left untouched. Outside OF the larger
cities. the system OF taxation remains
much the same as century ago, while
the great increase IN property values.
with the complex character of modern
industry. have Increased enormously
the problem of EQUITABLE assessment !
Must Reoruanizle System.
Municipal taxation has been receiy-j
ing attention in some places hui moth
ing like what its .importance demands
II the financial systems Of our cities
are to be reorganized, so must the svs.
TEN Of taxation. To enable municipal
officials to meet the demands upon
them for funds TO inaugurate improve
ments called for by ? constantly de-
yeloping municipal shirt. a thorough
going and comprehensive study OF
taxation is necessary Several states
have made important changes In their
systems CT taxation. both by constifu-
fional amendment and by statutes. In
the main these changes have resulted
from Recommendation formulated ,bv
the conferences on state and local
taxation that have been held annually
since 1907. Administrative changes
made IN several states have been gen
orally in the direction of more effect.
i've superyision by q state board over
local assessments. The states of Col
orado. New Hamnshire and North Da-
,kota haze established permanent tax