The citizen. [volume] (Berea, Ky.) 1899-1958, 1916-12-28

lively few.
The advocates Of Tax Reform have
no ISSUE with these interests. but the
people who have spent twenty weary
wears i'm the effort to advance the in
terests Of the State by securing Tax
Laws that will invite. instead of re-
mel. the essential elements of cap
ital. population and development
without which no State can prosper
have reason to resent the coupling
Of such irrevelent questions with
the most important movement the
state has essayed in the last quar-
ter Of a century.
And the taxpayers themselves 7
Are they disposed TO stand by and
see the great principle they have
worked and voted for and almost
accomplished, made the shuttlecock
of practices for the benefit Of a few
and the detriment of the many and
utter no protest ?
The highest authorities unani-
mously agree in the assertion that
our Tax Laws are not only retard-
ing the growth and prosperity OF
the state, but actually driving cap
ital and people away and a noted
publicist recently stated that THE
present Tax Laws in Kentucky are
the very worst in the world" and
with this condition staring us in the
face and the remedy in reach, are
we to again let it slip from our
grasp because of the disparity be-
tween patriotism and politics in the
estimation of those who seem to be
willing to sacrifice a great publ;
principle to mere political ends =?
Taxation is a question so COM
prehensive in its effects as to cast
into the shade all other political
problems with which the State has
to deal and especially is il the case
in Kentucky where the laws are I'M
fair in overtaxing some classes OF
property while suffering other class
es TO escape. where the revenue is
insufficient for the expenses Of gov
eminent where the growing deficit
is kept down only by increased tax
alton on property already taxed out
of proportion and where the at
tempted enforcement serves merely
TO drive more people and property
away.
At such a critical time, the pat
riotic citizen should repress all per-
sonal aims and ambitions until the
Tax question is settled and not per-
NIT this important measure to be
strangled by extraneous matters,
which after all are expressive Of
the views Of the comparative few,
while Taxation concerns all and the
destiny of the State most Of all.
The necessary Amendment to the
Constitution has been adopted by the
Legislature and ratified by the
voters. A non-partisan Tax Com
mission has been appointed and a
new Revenue and Taxation Law pre-
pared and reported to the Governor
as the Resolution provided, and in
which il was left 10 the Executive
to decide as to the time il shall be
submitted to the General Assembly
at special session to be called for
the consideration of this measure
ONLY, or at the next regular ses-
sion"
The present Legislature is
peculiarly qualified TO enact
rational Tax Law proposed
by "A Commission Of its own
creation and if the moment
Gus question is delayed or deferred
TO the next regular session its sub.
mission must be to a body compris-
ed Of new elements who may not
have the same knowledge and ex-
nericnce as the present members,
who have been thoroughly convinc-
ed Of the propriety Of a change, ami
any interference with the carefully
matured plans Of the present Legis-
lature and Administration 10 pro-
vide an acknowledged essential
measure for the benefit OF all the
people for which there is an imper-
alive need can only be regarded as
nnwarranted and unfair in view Of
the positive declaration Of the Res
OlutiOn.
u is only fair that the new taxing
system shall have the right Of way
as the steps taken contemplated and
a HUNDRED thousand voters have
sanctioned. Assuming that the new
measure, framed by the Kentucky