The Democratic banner. (Mt. Vernon, Ohio) 1898-192?, 1914-05-01
M'KINLEY'S PLAN
IS CARRIED out
By Enactment Of WaTnes Tax
Law, Says ". n. COWden
CREDIT, NOT BLAMEWORTRY

OpoCiaN NCSSa9S VI tiAtV "
Farmers and Home Owners From
W N. cowden, Quaker City, who
Represented the Agricultural Indus
Fry Of the State On the Mckinley
Tax Commission.
w. NJ Cowden OF Quaker City, the
only surviving member OF the McKin-
ley Tax Commission, whose recon-
mendations have been the guides in
recent EFFORTS to bring about taxation
reforms, has made a valuable contrt
button to taxation literature in a re-
cent letter which he wrote to the edt-
tor of The Ohio State Journal. Com
ing as 1t does from farmer, who
was picked by the immortal McKin-
+ ley to represent the agricultural In
! dustry of the state on this commission.
Mr.. Cowden's article is Of special in.
terest to Ohio farmers, who have
been deluged with literature sent out
by millionaire tax dodgers in oppost'
ton to the law.
The communication OF Mr.. Cowisn
follows:
Editor Ohio State Journal:
There is 30 much confusion IN t1s
| public mind concerning the Warues
tax law that tue following brief out
line may be helpful in correcting the
misconception OF many. Among the
enemies of the law some are blam.
ing Governor Cox, others ex.Gover.
nor Harmon, and one OF your cOrre-
spondents blamed Governor McKtn'
| ley. Instead Of blame, all the above
named governors may indeed feel
proud of their contribution to the en-
aotment of the best tax law in the
history OF the state. AS the only liv.
ing member OF Governor McKtnley's
tar commission I beg the privilege of
brief history of the conditions that
finally led to the enactment of tho
Warnes tax law
When Governor Mckinley was in
augurated he soon discovered the un-
pleasant fact that state expenseB
were increasing with little or no in
crease I'm the tax duplicate, with the
| GNlubuL ltbulA luhL lilo lhA AhbO van
nearinf the point OF coufiscation Of all
the profits OF capital He soon found
that this condition was brought about
! by the inequality in the burden Of tax
alton. This inequality was caused
largely by the owners Of intangible
property hidlng their property rather
than allow the tax gatherer TO CON
| fupatn IL rTbgg oDo,pottad tba nOJp o.a
OF property that could not be hidden
to pay the taxes OF his neighbor who
could hide his property. And further
more, these hidden properties we're
the best-paylug properties In the
state and hence the most able to pay.
The above conditions being brought
to the attention OF the legislature, the
governor was authorized TO appoint a
tax commission to find. il possible, a
solution OF the problem. Accordingly
the governor appointed Judge Thomp.
son OF Portsmouth, a Well-equipped
iurist. u. A Angel Of Cleveland, who
knew Poor's Manuel by heart; The
odore Cook Of Cincinnati, and the
, writer TO look after the interests OF
the farmers.
The commission held meetings in
many parts OF the state ana thus gOt
the opinions OF the leading hnanciers
jurists and farmers of the state. The
writer does not recall a single mar
who did not believe that nothing bu
radical change In the taxation laws
OF the state would cure the presen
conditions, What did we find? 4
e variety of laws passed by each legis
lature since tho constitution wa
adopted In 1857 These laws we're in
I consistent with each other and Yer
fable patch work from first TO last
We found equalization boards
equalile property carelessly valued
Il but no board TO equalize live stock be
4 tween the different counties AS
r result, while most counties value
Z property at 90 per cent OF real value
;, because, as II was alleged banks va
C ued this property on this basis. othe
3. counties valued at 40 per cent of rea
J value, aud one county as low as 2
's per cent OF real value We furthe
d found that tangible property OF th
y farmer that could not be hidden an
!. real estate IN the country and cit
y and the national banks praoticall
Il paid all the taxes, that money loane
~. on deposit paid a very small per cor
- and that the most valuable propert
r In the state, ia the form Of publ
utilities ana franchises, practical
9 paid nothing
,e For Instance. railroads we're pa
70 Ing on valuation OF their rollin
ts stock and 80 many miles of rails b
OF men with a pocketful of tree passe
~ Dining cars, pnrlor cars, streetcar
q telegraph lines, telephone lines, e
y y press companies. pipe lines. each ha
h ing the right OF eminent domain or
~ having the right to make charges Il
ia their services according TO their oW
T, sweet will" paid practically nothin
is Each OF tue above public utiliti
ny hid behind article ~. section Of Il
constitution of 1867. which requirt
'ail property 20 ba listed az Its t7l
value in money" And the eontentlo