The farmer and mechanic. [volume] (Raleigh, N.C.) 18??-19??, 1914-10-13
THE TAXATION AMENDMENT
Charles Lee Raper. Professor of Economics ia IN University OF
North Carolina)

7 have no desire for public ofice |
am deeply interested in good govern
ment. and I am always ready to rem
der any service within my power to-
ward making the government of my
State or locality more effective. The
act of assessing property for taxation
and of IevyinS rates upon 1t
is so fundamental to the life OF the
state and of the taxpayers, that
cannot let pass an opportunity to AID
in making it more Just and efficient.
I do not believe that it is any Ion
ger necessary to argue that our pres
ent system of assessment and taxation
is as good as it might be; on every
hand we hear convincing
To- the effect that this system has con-
s%picuous defects. Many of us have
time and again seen that this system
has at least two notable defectS: tI)
a large amount of property escapes
assessment and taxation and thereby
fails to bear it's due share OF the bur-
den of government. 90 the inequality
of the present assessment of the val
uation of property is remarkably
great, and consequently one cltIzen
pays "A larger amount and another a
smaller amount than he should.
1t Appeals To AH-
To remedy such a sitHation-to re-
form our assessment and taxation
should, therefore, appeal to all of us.
AT our better moments we wish FOR
an effective government and we are
ready to pay to it the necessary reve-
nue.; and our higher ideals Of life
and citizenship cause us to wish and
to labor for maximum justice in this
government as different citi-
zens. 1t is, I am convinced, largely
due to our old system rather than to
our better ideals hat we have so
much injustice and ineffectiveneSs in
our present government as it assesses
values for taxation purposes and as 1t
levies rates upon them.
We need an important change in
our present system-thiS much we
must all accept as correct. To make
it possible for our Legislature to make
this necessary change, the last session
submitted TO the voters an important
amendment to the section of our con
Stitution which treats of taxation. The
amendment would in many respects
radically change the power of the
Legislature in matters of assessment
and taxation. rs it a reasonably
sound proposition? This is the ques-
ton that we should all ask ourselves
and answer in our minds and hearts.
l for one have given the proposition
my best thought for a good many
months, and | am ready to accept it
to vote for it and to urge others te
vote for it. | do not think it quite a
perfect proposition, but I feel Ger
tain that it contains a sufficient
amount of good to make it worth oul
while to have it.
Poll Tax.
Some of us think that the
should not make obligatory a tax OF
the poll. We believe that a uniform
> tax OF the poll no longer represent.
the citizens ability to pay ax-th,
roa11U nnrraot Dpinoir1a nf
or the benefits which he derives from
the government to which he pays tn,
tax. Such Il tax can only be jus
when all the citizens are equal in thei
ability to a taxes, and such eaualit
most certainly no longer exists il
North Carolina, if indeed it has eve
existed. Some of us desire that GU
State shall do as many Democrat
States have done-aboliSh the com
pulsory polI-tax. To those of us VIII
have such convictions. the propose
amendment does not go far enough
But the amendment, while it Ices nc
go as far as some of us would wisl
does propose to improve the preser
constitution so far as it deals wit
the polI-tax. 1t abOlisheS the pol
tax as the standard tax for the Stat
and county purposes, and it abolisht
Its compulsory equation with the ia
on property constitutional requir,
IlSit WHICH mas many q Time pace
an obstacle i'll the way Of ~effecti,
taxation. The amendment would ais
place an absolute limit of 50 for a
state and county purposes, II
city or town may levy such a rate {
the poll. or any rate, only upon Al
thoriZation from the Legislature. TT
present poll may be 81 for the ord
nary State and county purposes. mo
for extraordinary urpoSeS
ranged in 1911 from $1.Se in Mart
county to- $3.50 in Dare county: Il
municipal poll-tax from Is cents
Lawndale to s4.65 in Asheville.
Limit to Hate on Property.
Some of us also believe that &
constitution should not place a lin
OF rate upon property, either f
State, county. or municipal purpos,
We think hat the Legislature sheu
fix a rate according to it's best iud
Haent, as is done in such progressi
states as Wisconsin and New YoI
The proposed amendment still co
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