The daily star-mirror. (Moscow, Idaho) 1911-1939, 1915-12-29
TAX ASSOCIATION
CLOSES SESSION
REVIVAL OF TAX COMMISSION FA-
VORED WITH CONSTITUTIONAL
AMENDMENT TO GIVE 1T
POWER
Ramstedt FavOrs Abolishing Half
Payment Plan and Returning to
Cash Basis

Over so of those present at the clos
ing session of the Idaho Tax associa
ton joined the permanent association
each subscribing the 81 fee. The pro-
ceedings will be printed and distribut
ed to members of the association.
Membership is open to all taxpayers
in the state.
Excellent papers were read by
Frank Martin of Boise, John D. Rob
ertson of Weiser, and John w. Graham
of Twin Falls.
Axel P. Ramstedt, president of the
public utilities commission and former
president of the tax association, in his
paper on "tax payment and collec-
ton" took a hard fling at the system
of permitting the payment of taxes
in two installments without penalty or
interest. He declared it did not give
the taxpayer that measure of benefit
which it was intended to give. He
hoped that some way might be found
to bring the counties back to cash
basis without imposing too great
burden.
To inaugurate a just tax system 1t
was necessary to enforce the assess
ment laws said Mr.. Ramstedt. The
revenues should be collected honestly
and wisely expended. Local preju-
dice, political Vaccinations and ig-
norance of the law resulted in mis-
treatment Of the taxpayer. There
should be some sort of tax board, vest
ed with authority and held responsible
for the enforcement of the law. Laws
providing for the collection of person
al property under transfer cannot be
enforced in the absence of such a
board
Former Governor Hawley in his
paper on "The Problems of Central
izing,. favored placing absolute con-
troll of the assessment of property in
the hands of a commission with state
wide authority. The tax commission
should be revived, he maintained.
There should be constitutional
amendment to give them the required
power. While this might look like an |
expensive undertaking it would really
be economy. The amount of property |
escaping taxation is much greater than |
supposed. The formation of perma- |
nent and non-partisan organization
was a wise and salutary move. 1t |
would awaken public interest, keep
the people informed of conditions and
assist the governor and the legislature.
Governor Alexander read short
paper on taxation as general propo-
sitiOn He spoke of the incursion into
every state of federal authority which
taxes and expends, leaving little for
the state to tax but real and personal
property. The tendency was toward
paternalism and socialism. He favor
ed the formation of the association.
Economy should be coupled with sane
expenditure The burden is unequally
borne at present. 1t was largely case
of representation without taxation
Stock and bond wealth was hard to
reach, corporations paid on their net
earnings; the farmer had to pay
whether he earned anything or not.
The truth should be ascertained and
the burden equalized. Abuses were
too common. One county had collect
ed 335, 900 more than the state had
required or could accept from it, and
the money would have to lie in the
county treasury until it could be re-
turned to the taxpayers. A rich state
like Idaho should not suffer from the
tax burden.
President Brannon of the university {
was the closing speaker. He spoke
without notes. The tax load should
be distributed, he said. We should
know what our revenues and expendi- :
lures are, which we do not now know
government was becoming :
more popular and more effective, as
witness the educational commission. {
rhe tax commission should never have !,
,een abolished He extended the :,
hanks of the university to those pres
mt for the attendance and interest, J,
md promised them it's best efforts.
The next meeting will be at the call
II the executive board.
Electric locomotives have been Il
built for German railroad having s.
heavy grades that draw loads of 23O u