South Bend news-times. (South Bend, Ind.) 1913-1938, 1915-03-12

in particular. most extensive. and even
plenary powers OF revision OF all
assessments should be given. That, IL
seems to the writer. must be our rem
edy SO long as the taxation provisions
Of our constitution remain un-
changed"
Opinions of Speakers.
That the system of equal taxation
Of all property with a full value as
sessment. such as the one used in
Indiana, is a failure. was the opinion
expressed by the speakers. Household
furniture, moneys and credits and Sc
curities have never been successfully
taxed in any state. said Mr.. Adams
IN Wisconsin. an income tax has taken
the place OF these and has given the
state three times as much revenue as
that on personal property, he said.
The fundamental trouble with tax
alton" he said. lis that we attempt
too much with the means and instru-
mentalties provided. There is more
rOmancing and day dreaming in tax
legislation than in the whole Indiana
school Of fiction We must abandon
constitutional and legislative four
| flushing. Some of the things that
have never been done on land or sea,
in Indiana, or elsewhere for any
/ length of time are: The assessment
and taxation of stocks. bonds and Sc
curities at ordinary rates of taxation
which annually would take from 20
to 40 per cent. Of their income in
taxes; the correct valuation of house
hold furniture: obtaining assessors to
do work requiring the greatest tact,
skill knowledge, industry, back bone
! and personality for wages and on
terms Of employment which many
good pick and shovel men would re-
fuse 10 accept
Assessor keynote of System.
The assessor is the keynote of the
tax system. His work-the appraisal
/ Of all kinds of prOperty-is an eX-
ceedingly difficult task, requiring a
/ bona fde expert The Legislature
/ must open its eyes to this funda-
/ mental fact. Assessors must be Sc
\ lected for merit, kept in office lonS
enough to learn their difficult work,
/ have districts small enough to cover
I be protected against political pull
! business pressure and the assaults Of
| this disgruntled taxpayer. The state
must comply with these common SENSE
requirements or fail to get good men
/ behind the guns.
The essence of good taxation is
equality-the like treatment of like
situations. You can not get equality
without a good central board empow-
/ cred to make all assessors act alike
/ (not merely lie on the same basis')
In short, there must be a state tax
/ board or mission-with teeth
with the power to reassess property
which local officials have neglected
properly to assess.
/ inefficient and careless assessment
I work is never merely inefficient and
careless. Practically always it de-
generates into class legislation or
/ class administration, with certain well
defined classes taxed more in order
that certain other we'll defined classes
may be taxed less.
To Remedy Discrimination.
There must be a real tribunal TO
remedy tax discrimination popular
tribunal with informal procedure
open TO the poor man, armed with
u knowledge of actual conditions, and
with power to change them. In the
average taxing district today there is
no real remedy open TO the average
man for the condition of tax discrim-
ination which usually exists. The
/ cOurts-fOr- reasons which reflect no
discredit on them-can not and do
not offer a real remedy; and local
/ boards of review frequently do not
want to act when they know the facts
and do not know the facts when they
might be willing to act. Make your
state board a real peoples court in
matters of taxation; give money
enough to ascertain the detailed facts
about the way the tax system is work
ing; and then give power to root out
tax discrimination when they find it,
/ In the great domain of taxation there
is no royal road to reform. You must
get the facts face the facts, and
change the facts when they are dis
creditable."