South Bend news-times. (South Bend, Ind.) 1913-1938, 1915-01-07

true or not. X is certainly true that ]
do not assume to be an expert on the
subject OF taxation. and this may ac-
count, in part at least for my having
been unable 10 persuade myself that
the attacks made upon this provision
OF our constitution are sound.
This section, you will observe. pro-
vides for a system OF taxation that is
uniform and equal like these
words They appeal to a mans in
nate sense OF justice, and ii would
seem that they should have perma-
nent place in a government founded
in love for justice. and especially It
seems they are most appropriate on
which TO rest that greatest function or
government, the power to lay and col
lect taxes But 1t is argued that we do
not now have uniformity and equality
in the laying and collecting OF taxes,
and concede that de do not: but the
fault is with the public officials sworn
to obey and enforce the law, and not
with the peoples supreme law.
The proposed amendment of this
section, designated as number sixteen,
eliminates the words uniform and
equal" both as applied to the basis on
which assessments shall be made AMI
the rate Of taxes levied thereon: and
then it adds this significant provision:
In enacting laws for the assessment
OF property for taxation the general as
sembly shall have the right TO classify
different kinds of property, and to pro-
vide for different manner and basis
OF assessment and rate Of taxation for
each class"
Under this provision of the proposed
amendment there is nothing to pre-
vent legislature from assessing bank
stock and brewery stock at so cents on
the dollar of its true value and the
grain and herds of the farm at their
full true value. Every Legislature
would be besieged to lower the rate
on certain classes of property and to
raise it on others, and at every session
of our general assembly there would
be an alignment of interests for new
classification and a different manner
and basis of assessment and taxation.
not unlike that the country witnesses
at every revision of the tariff, with the
result that often the vicory would be
with the strong.
| think it is conceded that any pro-
posed change in the organic law Of a
free people challenges the most seri-
GUS attention of those who are requir-
ed to take the initiatory steps looking
to the change. There is very strik-
ing and fundamental difference be-
tween a constitution AMI statutory
law. The former represents the delib-
crate, sovereign will and gives stabil-
fly and character to the government
II is organic and therefore continuous,
and is not subject to being added to or
taken from by every fad or ism that
sweeps the land. 1t shields personal
liberty and preserves property rights
when blind passion dethrones reason;
and it does this by fixing barriers be-
yond which legislatures cannot go. 1t
is impervious to all attacks except
those by the sovereign will. II is the
embodiment Of the sovereign will con-
structed on fundamental principles.
On the other hand, statutory laws
are temporary instruments or govern
ment, and are enacted to meet public
demands for the operation of the peo-
pies government within the sphere
fixed by the peoples organic law. The
work Of one legislature may be undone
by subsequent Legislature. Legisla-
ton has in it the element Of eXpedien-
cy. With these distinctions kept in
mind, It will be easier TO understand
and appreciate the great significance
that necessarily attends the changing
or modification OF the constitution Of
sove eign state. Much more can be
said in condemnation Of this proposed
amendment, but enough has been said
to Justify me in declining 10 endorse 1t.
EpiIeptic Village.
We are dealing most hunanely with
the epileptic male citizens of our state,
but we have done nothing toward car
ing for epileptic women and girls. The
law governing the village for epilep-
tics should be amended so as TO make
provision for the proper treatment OF
this latter class Of our unfortunate
residents.
The Blind.
There is another class OF citizens OF
our state that should be the objects
Of helpful legislation. refer to those
beyond school age who have lost their
sense OF sight. l do not mean that
they should be dealt with as objects OF
charity. They do not ask this; but be
ing blind they are placed at great dis
advantage in having TO deal at arms
length with those who are blessed
with eyes Eyes do not make all men
honest and just even when dealing
with those laboring under a tremen-
dous handicap. You VIII re asked to
enact a law in the interest OF our
blind citizens, and I urge YOU 10 give
their plea the consideration IL de-
serves.