Perrysburg journal. (Perrysburg, Wood Co., O. [Ohio]) 186?-1965, 1914-05-29
Supervisors Of roads, one wear, asses.

indJ w Ine provision emDouleu IN
the report of the Mckinley taxation
commission for the selection of asses
sors in the country districts. Mr..
Cowden states that he was appointed
as member of the commission and
was charged by Mckinley with the
responsibility of looking after the in
terests of the farmer. He remained
true to that trust. The other men,
bers of the commission were doubt
less appointed to look after the inter-
ests of the cities, and they were con-
tent that provision should be in
serted requiring the appointment Of
taxing officials in the cities. But Mr..
Cowden evidently repudiated that
doctrine when it came to it's applica-
ton to the farmer. He evidently
| knew and correctly interpreted the
thought and feeling of the farmers
upon this matter. They had elected
| their assessors and other taxing Off
cials from the very foundation of the
government. 1t was right which
| they considered fundamental. and one
which he evidently knew at the time
they would not willingly sacrifice, so
| Mr. Cowden. in his capacity of repre-.
| senting the interests of the farmers,
demanded the insertion of the pro
vision requiring the election of asses
| sors in the country.
"He states: L do not think the peo-
| pie are disturbed by the cry that
they have lost rights by this change.
This was not suggested when our
recommendations were made, al
though the proposals were thorough
| ly discussed. That statement is un-
doubtedly true, because the proposal
| embodied in the Warnes law for the
appointment of assessors in the coun-
| try was not embodied in the report OF
the Mckinley taxation commission.
There was no objection probably
| raised at the time for two reasons:
First, Mckinley did not put his stamp
OF approval upon that portion of the
| law, as he simply transmitted the re-
| port of the commission to the legisla-
| ture without any recommendation
whatever; second, there was no seri
Gus attempt at the time to enact this
| provision into law.
There was no necessity for criti-
| cism of the provision because it was
| not incorporated into the recommen-
dation of the commission. The taxa
tion reforms attempted, and carried
out, were along entirely different
lines, as expressed in the passage of
the Cole, the Willis, the Cain and the
Johnson laws.
when Mr.. Cowden and his col
leagues made their report to Cover
| nor Mckinley, he favored the election
of taxing assessors. What has caused
him to change his attitude? Why
does he now favor their appointment?
Mr.. Cowden evidently thought at the
time that all the substantial recon-
mendations of the tax commission
could have been carried into effect
without the appointive provision, and
the people of Ohio still think so.
"The objection to the appointive
provisions in the Warnes law is fun
| damental. 1t violates a principle of
government held sacred by a free
people. The power of taxation is one
of the most important incidents of
sovereignty. The superior right
claimed by the state to a portion of
the property of the citizen for its
own support has been the cause of
conflict for centuries. Upon that rock
the authority of Great Britain was
wrecked on this continent. No truth
holds firmer place in the public mind
than the battlecry of the revolution:
Taxation without representation is
tyranny Denial of that right raised
a riot, revolution, and the republic.
"Appraising and assessing property
for the purposes of taxation is the
exercise of the power of taxation.
Fixing the value of property is just as
important as fixing the rate, and
while the Smith l per cent law re-
mains in operation 1t is even more
important. Suppose an attempt
should be made to place the rate
making power, in the hands of an ap-
pointive commission. 1t would meet
with instant and universal public con-
demnation, but under the Warnes law
the value-fxing po 'er is taken from
elective officials and placed in the
uduuo Vi d COIllHllSSlOu dppOlHIeu ny
the governor. You have no voice in
choosing the officials who assess and
value your property. You are not
represented in this most important
function Of taxation, and taxation
without representation is tyranny now
as it was in the revolution. Governor
Cox defends his action upon the
grounds that he will appoint better
men than the people will elect. That
is the ancient doctrine of despots.
One man infinitely wise and good
might rule the people better than
they can rule themselves, but the
American people have discarded that
theory. They demand the right of
representation in the exercise of the
Value-fixing as well as the rate.mak
Ing power of taxation"