The Red Cloud chief., 1914-07-23
REPORT ON TAXATION STATE PRESS ASSOCIATION

sssS sSS
of all kinds in this state. II It was
the intention Of the trainers OF the
constitution to encourage tree plant
ing, this section should have enabled
the LEGISLATURE directly TO exempt
from taxation all trees, and no mere
|ly stated that the increased value OF
the land due to that fact should not
be assessed. This. for the simple
reason that the exact amount OF In
crease in the value Of the land due
to the planting or cultivation OF trees
could v be a~scerained with any
degree Of accuracy. However, the
vote showed about IS per cent. Of the
READERS voting Z be In favor OF the
exemption from taxation OF all trees.
This shows that in the minds OF
these readers there Is a comprehen-
sion OF the idea that to tax trees Will
tend to the elimination OF them,
either BY cutting down or neglecting
them, and djscouraging their plant
ing and cultivation In the first In
stance. The converse Of this Is also
perceived by these readers in recog-
MIXING the fact that to exempt from
taxation all trees would encourage the
planting or cultivation Of trees In this
formerly treeless state.
It ia a fac. deserving Of notice that
} though the Constitution directs that
the value OF land by reason Of trees
may be exempted, the law passed by
the legislature presuming to carry out
this provision. exempts only forest
trees. Why this apparent discrimina-
ton In favor Of timber lands, which
|, largely require no attention, as
!. against the fruit orchards, which re-
I quire large expenditures and the con.
slant attention of the fruit growers,
{ and the products Of which come more
3 directly into touch with the consumers
of the State?
Let 1t be observed here that II to
exemp. trees from taxation will tend
8 to produce orchards and timber lands,
why will not the exemption OF In.
u dustry Of all kinds from taxation en-
I courage the establishment Of indus
l. tries of all kinds in this State?
n There was also about So per cent
y of the vote cast IN favor Of State In
come and inheritance taxes.
The question OF taxing the market
l. value Of franchises secured the high
a. est affirmative vote Of any question
If on the ballot. It was almost unanim
n GUS. There might be some OF thu
spirit to SOAK the corporations" II
this vote. and yet there Is some cor
N siderable degree Of Justice In the ide
,e that the franchises of public servic
Of corporations should be taxed. Fo
It. the franchise usually constitutes tn
H. most valuable part of the assests q
n. these public utility corporations. Til
ID franchise IL practically never take
at present. The justice Of taxin
1T these franchises 10 in the fact tbs
g. they constitute q natural monopol
's- granted by the people to the corpor'
ton, and are not In any sense the r
Is suit of the efforts Of the corporate
.ly itself. II the state were to exeml
o. the tangible property Of these co
re- porations and tax only the land va
ls- ues and the franchises, It would
lib once be seen that these properti'
would be greatly improved and !
ks creased, while the rates for their Sc
no vices would be reduced.
NC This question Of taxation. like mo
public questions, proves how the pc
as pie in general may be opposed, al
In vigorously opposed, to the preseI
as system, and yet utterly unable to 81
TO gest a remedy. It is because Of tn
de- general ignorance Of the question
lgs taxation that Privilege is able
nat put across" SO many unfair Jobs U
tie. on the people. And the pitiab
The thing Of 1t is that the people the
i'm. selves are misled into the support
OF these oppressive measures.
an Naturally, then, 1t followed that
lso response to the question upon the b
az lot az to the source from which n
rty. enue should be derived. only abe
lot. half Of those voting suggested a
Of remedies at all. However, of
hat total who did make suggestions of
uld remedy, about rs per cent. either SO
es" ly or in connection with other ide
4nu- mentioned the value Of land as I
nts' proper source from which reven
'ok. should be derived.
the An overwhelming number Of tho
ow- voting supported the idea that
lese matter of local taxation should be
hey in the hands Of the counties or cit
the directly interested. Local control
EN-. taxation Is one of the progress
IDLY ideas Of our time, and soon or 1
pro. must be conceded to every comm
mer |ity Of the state.
DDS. Your committee IL disposed to ?
per. pose to the editors Of the State 30
suggestions in the line of progress
the reform in matters Of taxation.
en- First. There should be every 9
con. port given to the amendment to
ture Constitution to be voted upon In
alue lvember allowing more discretion
ices. matters Of taxation upon the part
and the legislative body whether I
lken body be the legislature or the pee
,ere- direct.