The broad ax., 1916-09-30
AMENDMENT HISTORY
Hard Work Has Been Done For
Many Years.
Pending Amendment Recommended by
Tax Commission Appointed by
Governor Deneen In 1910

The pending amendment to the con-
stitution, to be voted upon November
z, Is not the result Of a sudden caprice
on the part of the legislature. For a
decade at least Illinois publicists, tax
officials and newspapers have been
aware that soiution Of the problem of
Illinois was INSTRUCTED by the state
constitution. The interfering feature
Of the constitution was the provision
which requires that all taxable prop
erty shall be assessed and taxed uni
formly. Other states, having similar
constitutions, have amended them-or
are moving to do $3.50 that their leg
islatures can legislate with intelli-
gence and greater freedom in tax mat
tiers.
The present movement for the
amendment began to take effective
form In 1910. In that year the ILL.,
nois special tax commission drafted
the amendment now pending. This
commission was appointed by Gov
ernor Deneen under authority Of the
Forty-sixth general assembly, 1909
The commission was made up of we'll
known publicists and students of tax
problems in Illinois. They were:
Messrs. John P. Wilson, Chicago,
chairman; Edmund j. James, Urbana,
secretary; Ben F. Caldwell, Spring
field; A. NJ. Craig, since dead, Gales
burg; A. P. Grout, Winchester; Har-
rison B. Riley and B. L. Winchell.
Chicago.
This commission investigated the
causes Of the many evils in the ILL
nois assessment system and reported
its recommendations for remedies to
the Forty-seventh general assembly.
recommended the submission by the
general assembly and adoption by the
voters of a new section to the revenue
article of the constitution as a neces-
sary first-step to any adequate revi
sion Of taxation laws in this state.
This proposed new section is the
amendment to be voted on Novem-
Der z.
In 1911 the commission prepared a
voluminous report detailing its OBJ
servations and conclusions concerning
the tax condition I'm Illinois. Among
other things is said:
1.-THE most serious difficulties appear
in the assessment Of personal in
tangible property, such as moneys and
credits, mortgages, bonds and stocks.
The assessment Of such holdings on
the same basis as tangible property
appears to lie impossible: while, If
possible. the result would be highly
unjust and inequitable.
"Our study of the tax systems of
other states shows clearly that other
methods of taxation than the general
property tax are both more equitable
and, at the same time. more successful
as means of raising public revenue
from intangible property. But no such
methods can be introduced i'm Illinois
under the present constitutional re-
strictions requiring the taxation of oil
classes of property on N absolutely
uniform basis. II therefore becomes
necessary for any adequate cnaLge in
the system of taxation. that the
constitutional provisions should be
amended"
The Forty-ninth general assembly la
session during the winter and spring
of 1915. 10y two-thir,lS vote i'm each
house adopted Il joint resolution sub
hitting the proposed amendment TO
the voters at the election November I,
1916. With a majority Of all the votes
cast at that election the amendment
will become a part Of the state organic
law and the legislature. next winter.
will have authority to take Up the re-
vision Of our tax system, so far as per-
sonal property Is concerned, and en-
act laws which will become operative
July /, 1917. However. far-reaching
Of new tax methods
employed In other states may require
final action In another session. ]