The Democratic banner. (Mt. Vernon, Ohio) 1898-192?, 1914-01-27
WARNES TAX
LICENSE LAWS.

all are of this fact, the man who hesi-
tates to act as his intelligence and
his conscience suggest should, In SELF
respect, hand his commission back to
his people.
There is pothing new in the provi-
sions of the Warnes law. 1t is true
that the people have been deprived of
the right to elect local assessors, but
the same legislature which made this
change participated in the movement
to give to them the right to elect
their representative in tie United
States senate; and the same legisia-
ture, by the enactment Of the general
primary law, gave them the further
opportunity to vote directly for the
nomination of all state officers. Ii
the net result OF this change is not
favorable to popular government
then l am incapable Of measuring the
significance of events.
The commission appointed by Gov
ernor Mckinley in April, 1898. said:
"It - easy for the assessors in the
county townships to see the farmers
land and his horses and his cattle
In the towns and cities, however, per
sonal property assumes other forms
No assessor knows or can know
whether one man has money loaned
On mortgage security in Kansas, or
whether another man owns shares OF
stock in New England railway com
pany. The problem is and must be
how to effectually reach for taxation
personal property invested in these
for'.ls so that all, or substantially all.
shall contribute its just share toward
the expenses of the commonwealth"
The first recommendation of the
four that were made was the one pro
viding for change in the admins
tration of the tax laws by providing
better assessing machinery" In
celebrating this thought the McKin-
ley commission said:
Experience teaches that the most
effective way of securing just ASSESS
ments is to place the assessing ma
chinery in the hands of capable, dis
interested and Independent agents
Independent in the sense of being re-
moved from the immediate influences
of popular favor or displeasure),
whose compensation and term of SER
vice will justify them in giving, if
necessary, their entire time to the
work"
a tentative bill for the considera-
ton of the legislature was drawn by
the Mckinley commission providing
for n state tax commission of three
1nembers, which should be given The
right to appoint county boards, and
these county boards were to appoint
assessors.
have made the statement many
times that the Edwards bin, present
ed under Governor Harmon's admin
istration, was intended /. to buttress
and support the Smith l per cent tax
law, That this is true is shown by
Governor Harmon's last message to
the general assembly under date of
Jan. 6, 1913 Speaking of the. sue,
cess of the Smith law he said:
THE unfortunate failure or the Ed
wards bill at the last session has pre-.
NCllCu Illup ldl lNll .CliJOy VI III
results in view. The work of elected
ward and township assessors has
proved failure in Ohio and else.
where"
After discussing the provisions of
the Edwards bill, which was in almost
precise form the same as the Warnes
law, Governor Harmon said to the
IArrs tel H,,v.1
like law" He emphasized the neces-
slty of doing away with the elective
system of ward and township asses
sors in these words:
Imperfect as the plan of reform
was thus left, the good accomplished
under it has attracted attention in
other states, whose governors and
legislators have sought information
with a view of adopting it, but the
plan has not had fair trial and will
not have until the defect named has
been cured"
While Misrepresentation has ere
ated wrong understanding OF til
Warnes law in some quarters, publio
intelligence will absorb and public
opinion will indorse. in the last analy
sis, the provisions of the law
recur to the report Of the McKia-
ley commission to remind you Of th.s
striking piece Of information which
il contributed:
ut may be remarked that the list,
ing system in Ohio is one which has
been abandoned in many other parts
Of the world. The assessment lists
used in Germany in medieval times
(1531 we're like those now in vogue
in the United States. All this has
been abandoned everywhere in Eu-
rope"
While your committee, seeking to
speak in behalf of the Republican
party, commits itself to the taxation
policy Of medieval Europe--four
hundred years ago-I would be lack
ing in frankness not to say that this
administration is headed in another
direction; and l am convinced, fur
ther, that the great rank and file OF
your party is not in sympathy with
the DOlicy of VOur leaders which