Rock Island Argus. (Rock Island, Ill.) 1893-1920, 1916-05-04
WHY THE POOR PAY.

Results-not Observation-Disclosures
that the present Illinois general prop
erty taxation system is no longer
practicable; that it cannot be enforced
equitably or effectively under modern
conditions.
The generator so-called uniform"
property tax is based on the theory
that every kind of property, regardless
Of character or condition, shall be
taxed in proportion to value and by
uniform method and rate This theory
presupposes that all property can bear
identical burdens and also that all
kinds Of property are equally easy for
the assessor to find and estimate their
values.
The imperative requirement of the
uniform property taxation system is
uniformity Of valuation. All property
must be assessed at the same percent
age of actual -equalized-so
that each and all, with the same tax
rates, shall bear its required proper
ton of the burden of taxation.
The rule Of taxation based on this
theory has persisted in the state con-
stitution of Illinois since 1918. At
that time the rule was fit and applica-
BILE. Property was almost entirely Of
the tangible, visible class-land
houses, furniture, live stock, vehicles,
and produce. Since that time, especi-
ally in recent years, new and compli-
and with all of these varying classes
no one rule Of taxation can cope sue
cessfully. 1t is a safe assertion tina,
at the present time at least third OF
of modern economic values, which, be-
ing nvisible-intangib le-easily es-
cape taxation, and shift their share OF
the burden of the support of govern
ment upon tangible property. Thus
a rule once good has become useless
through inevitable economic change.
In spite of its name, it no longer pro-
duces even a semblance OF uniformity,
down is in the attempted taxation OF
intangible values.
The assessing and taxing systems OF
Illinois is today, therefore, practically
the same system which followed the
constitution of 1918 Both systems
were predicated upon the idea that all
or nearly all, taxable property was
visible o-the eye Of the assessor. In
1918 cash was about the only form of
property that could be hidden from the
assessors easy observation, and the
amount of cash in the state was pitt
fully small indeed. Since then the
men have joined hands for vast enter
prises Of many kinds, organized and
financed in many different ways. The
great development of wealth and com
merce has outstripped the assessing
methods Of SO years ago and proved
conclusively that uniformity of method
produces the greatest inequalities in
result-a fact recognized by tax ex-
perts throughout the land and even
by the supreme court of the United
States
Tax lodging is actually so common
in this state that it is the rule, rather
than the exception.
Other states, similar in character to
Illinois, by modern and scientific
methods, have made tax lodging a
rare offense instead Of common
habit, and have devised means for
taxing effectively and justly those
classes of property which largely es-
cape in Illinois. Moreover they de-
rive from them larger revenues with
less friction. The constitution at pres
ent prevents the Illinois general as
sembly from adopting any of these
methods.
The pending amendment, il approx
ed by the people, will merely give to
our general assembly the power over
personal property tax laws which will
enable them TO meet modern condi-
tons and such future problems as
may arise-a legislative power now
allowed by Connecticut, New York,
Rhode Island. Michigan. Minnesota,
Wisconsin, Pennsylvania. Virginia.
MARYLAND. and other states. II is a
conservative measure, essential to any
improvement