Rock Island Argus. (Rock Island, Ill.) 1893-1920, 1916-08-21
ALL PROPERTY ON
The SAME PLANE
No Favoritism in Taxation in Illinois
ii Proposed Amendment is Passed
in November.
MUCH PERSONALITY ESCAPES
Special Methods for Assessing of Cor
porations, Such Us Now Employed
In Eastern States.

Springfield, Aug 21-Voters Of Il
linois will be asked at the November
election 20 pass Judgment on an i'm
portant tax amendment to the state
constitution.
The amendment proposes to give the
legislature power TO classify for pur-
poses Of taxation the various kinds of
personal property Just what this
power will mean and its effect upon
taxable property cannot be compre-
hended by the mass of voters without
a study of the proposition before go
ing TO the polls.
Complete information on the pro-
posed amendment. it's history and eff
feet has been compiled by the leglsla-
tive reference bureau here, under the
direction of Finley F. Bell, secretary
of the bureau.
The proposed amendment will ap-
pear on the ballot Nov. in about the
following words:
Article TX Sec. 14.-From and aft
er the date when this section shall be
in force the powers of the general as
sembly over the subject matter of the
taxation of personal property shall be
as complete and restricted as they
would be if sections one ID, three 30,
nine 90, and ten 00), OF this article
of the constitution did not exist: Pro
vided, however, that any tax levied up
on personal property must be uniform
as to persons and property OF the
same class within the jurisdiction of
the body imposing the same, and all
exemptions from taxation shall be by
general law, and shall be revocable
by the general assembly at any time.
Sections /, 8, 9 and 10 of Article TX
of the constitution provide, in sub
stance a requirement that every per-
son and corporation pay a tax in pro-
portion to the value of his, her or its
property"
This language. according to the
statements of those proposing the
amendments, prevents the legislature
from using any discrimination of any
character between different classes
and descriptions of property. All
property, real and personal, tangible
and intangible. must be assessed in
the same category, and at the same
ratio of value.
The proposed amendment will per-
NIT the general assembly TO use its
discretion in methods OF taxing per-
sonaI property. 1t will permit the
classification of personal property &C
cording TO the best methods for tax
ing any particular class of personal
fly.
Under the present method of taxing
all personality at the same ratio OF
value, it is said, large portion OF
personal property, and substantially
all personal property evidenced or
paper, such as bonds stocks, notes
etc. has escaped taxation.
If the amendment passes it will be
possible for the general assembly to
provide for special taxes on intangible
property such as are now successfully
used in Pennsylvania and Maryland !;
or to establish a special recording tax
on mortgages such as is now in force
in New York and Minnesota.
1t will also permit the general as
sembly TO establish special methods
for taxation of corporations, such as
those now employed in New York,
Pennsylvania, Ohio and other states,
in place of the method now used, it is
said, with very Indifferent results in
this state.
The amendment will affect only
personal property not real property.
Compared With Other States.
An answer to q question as to how
the state of Illinois compares with
other states in various fields, results
in the following interesting compila-
ton:
Illinois ranks first in-value of
crops, production of corn, production
of oats, average value of farm land
per acre, and number of women in
higher institutions of learning
Second in-total wealth, coal pro-
duction, rural population, number of
weekly papers published, limestone
production, number Of persons en-
gagged in mining, number of men study
ing in higher institutions of learning.
Third in-population, number of