The Harrison times., 1916-07-29
The Taxation Problem.

veXatlOuS issue Tor years, ana II
will continue so until it Is settled
and settled right.
And there are many who believe
it will not be settled right until a
constitutional convention is held
for the revision of the organic law
of the state. A new constitution
has been agitated for years, and
eachsession fthe General Assem-
bly, gets a little nearer to it. For
the time, the Democratic state
platform is committed in favor of
it. DR.. C. H. Brough, nominee
for Governor, is an advocate Of a
new constitution. Business inter-
ests and municipal interests thru
out the state are demanding such
relief as can come only thru a re-
vision of our basic law. Arkansas
is almost the only Southern state
that has not adopted a new con-
stitution since the days of recon-
struction when popular conditions
required restrictions that are now
deterrent rather than protective.
The whole system of taxation
and assessment, of public improve
ment finances, is out of Joint, in
adequate, acompleX patchwork Of
statuary inconsistencies. This has
been pointed out by members of
the Tax Commission, by DR..
Brough, and by many others who
have given il a study. Judge Jor-
dan Sellers of Morrilton is the lat
est to cause an agitation of the
subject, pointing out the danger
that confronts all the counties in
being forced thru federal inter-
vention to assess property at 100
per cent in orderto providerevenue
for meeting obligations due non
residents.
To be sure, it has been pointed
out that while orders for full as
sessments have been madeagainst
several counties, all have been
compromised and none ever en-
forced, but that fact does not elm
mate the jeopardy in which the
taxpayers of every county are
placed.
Assessment conditions have been
greatly improved by the State Tax
Commission, but still there is a
wide diversity and lack of uni
formity due to the inadequate syS-
TEN. The Tax Commission admit
a range in assessments from 70 to
70 per cent of the par valuation.
During the last few years, the
Commission has exertedits efforts
toward securing a uniform assess
ment Of so per cent, and their
work has eliminated many of the
most glaring inequalities But
there is still much room for i'm
pr0vement.
The provisions of the present
constitution on this pointare inter-
esting. 1t reads: "All property
subject to taxation shall be taxed
according to its value, that value
to be ascertained in such manner
as the general assembly shall d.
rect, making the same equal and
uniform thruout the state.
The enabling acts that have been
passed atvarious times to assist
the revenue authorities in carry
ing out these provisions have fall
ed because of their inadequacy
and often their conflicting require
ments. For instance, the provis-
ions requiring the Commission to
sit as a State Board of Equaliza-
ton cannot be enforced because of
impossible conditions attached to
it.
The ghost of the Turner-Jacob-
son bill, which was printed in the
statutes once, and then purged by
the referendum, offered a means
of relief, providing an automatic
system of increasing assessments
and decreasinglevies. But it was
complex, apparently, and not cas-
lily understood, and the voters, al
ways suspicious of anything per-
tanning to taxes, would have none
of it. Students of tax conditions
see now that the repeal of that
law was a mistake. 1t may have
had faults, but they could have
been cured by amendment. Some
thing must be provided to take its
place, for the state cannot con-
tinue long in the presentco condition.
The advocates of the new con-
stitution contend that will settle
the whole question,