Aberdeen herald. [volume] (Aberdeen, Chehalis County, W.T.) 1886-1917, 1915-07-18
A Better Understanding Of the
Tax System Of the State
Should Be Had
STATE LEVIES OVERLAP
Tax Levies Ingeniously Pro-
NOTED to ,Evade Legisla-
tive Opposition


understanding of'the tax system under
which we are living. The tendency
Of the national government toward
Capitalization 10 reflected in the mod.
ern tax policy of the American states,
but where this policy manifests itself
in substituting for the general property
what are described as indirect fran.
chise and specific taxes, % . limita.
ton for state levies, the property unit
does not feel the burden regulated az
1t 10 by local county assessments and
levies.
In levying state taxes in excess Of
the needs Of state government (such as
IL the case with schools and roads) un.
der specific, franchise and indirect tar
laws, no discrimination as between tax.
ing districts is felt. With the exaction
Of general property taxes under the
unitarian legislative maxim Of "the
greatest good for the greatest number
inequalities of local burden are i'm.
posed.
Thousands Of struggling property
holders Of this state, for example, de
rive no distinctive benefit and are as
sured Of no future increment of value
from the taxes they pay for state pub.
lie highways and for school funds that
are apportioned on the daily attend.
ance basis.
Contrary to the theory under which
both levies were created, they promise
municipal growth rather than rural de.
velopment and If these taxes were
levied justly the burden would be di.
vided on manifest improvement
basis, such as is adopted in the case
Of municipal betterments that make
for an increase of private property
values.
Until constitutional change, which
prejudice and ignorance have thus fal
prevented. permits the state to mod
ernize its tax system, the present meth
cd Of making direct state levies
against the general property and dis
bursting the collections under the ma
1ority doctrine Of the general good, will
prevail; II, indeed, 1t does not expand
because Of the dominating municipal
influence in state legislation.
1t Is this condition that should in
spire watchfulness and arouse the
spirit of custodianship in the individual
taxpayer. 1t is this condition that
justifies the organization and activi.
ties Of the tax league, as exemplified
in the case Of Benton and other coun.
ties.
There is a Tapping Of state levies
over county levies that vigilance can
prevent, or, at least, minimize. The
permanent highway levy Is distributed
among all the counties. and the public
highway levy applies under state laws
to certain counties. In some appre-
ciable degree these state levies should
take the place of the local, or county
road and bridge and the district levies.
The same is true of the state school
and county school levies, which are
for similar purpose and lie against
all property, with the difference that
some counties pay taxes for education
in others, counties usually weather.
at that.
The two county road levies are now
100000 in excess of what they were
the year before the state public and
permanent highway levies were en-.
acted, although under the latter 1885,.
1859 taxes will be raised this year alone.
The district school tax is $1,S77, 4S3
more than it was the year before the
county school tax was injected into
the educational code. although the lat
ter levy raises $2.S44,064 this year.
1t is the multiplicity of taxes cover
ing the same general purpose-and in
geniously promoted to evade legisla.
tive opposition-coupled with the un-
systematic and irresponsible manner
Of expanding these particular classes
Of funds, that calls for a more acute
personal interest on the part of all
taxpayers, and a meddlesome espion-
age on the part of tax leagues.-E d.
Cowen, in Spokane Spokesman
Review.