The Medina sentinel. [volume] (Medina, Ohio) 1888-1961, 1919-09-26
COMMUNICATION
September %, 1919

1Cdl o41
have read with considerable inter-
est an editorial which appeared in
your newspaper recently entitled "The
Classification Amendment" Among
other things you suggest that "the
advocates of Classification will have
difficult time explaining why it is pro-
posed, if the amendment carries, that
there should be different rates of tax
alton for different kinds of property,
making higher rate for real estate
than for intangible property, for in
stance. There is lurking feeling on
the part of many that Classification
is a big step towards Single Tax
Meeting your last suggestion first,
permit ME to call your attention to the
fact that Single Tax can come to Ohio
only when the people adopt an
amendment to the Constitution ex-
empting all classes of property except
land from taxation OF giving the Gen
eral Assembly power to make such
exemption. The pending Classification
Amendment does not exempt any class
Of property not now exempt by the
Constitution, viz; bonds outstanding
on the first day of January, 1913, OF
the state of Ohio, or of any village,
county or township, in this state, or
which have been issued in behalf of
the public schools in Ohio and the
means of instruction in connection
herewith, and burying grounds, pub
tic school houses, homes used exclu-
sively for public worship, institutions
used exclusively for charitable pur-
poses, public property used exclu-
sively for public purposes, personal
property to namount, not exceeding
in value $500 for each individual.
Ohio's archaic Uniform Rule fail
ing, as it has in the past and will con-
tinue, to produce the revenues neces-
sary for the increasing demands of
state and local governments, and
school districts may, if continued in
force, eventually drive the people
to try the experiment of Single lax.
Certainly this state cannot continue
much longer under the present system
Of taxation, and if relief is not given
by the adoption Of just and efficient
system Of taxation there is danger
that the voters will experiment with
worse system,
Not in a boastful spirit but merely
as tending to evidence my sincerity,
permit me to tell you that | am one
Of the largest real estate tax payers
in the city of Columbus. Substantially
ali my business interests are in land
and buildings and | would not know
ingly favor any system Of taxation
that | believed to even remotely lead
toward Single Tax; nor would know
ingly favor any system of taxation
which believed would impose any
unfair burden on land and buildings.
Is it necessary for me TO say that un-
der Classification no rate of taxation
could be assessed against farm lands
different from that assessed against
alnd in the cities?
! am in favor of Classification be-
cause l believe it will make for a
more just distribution of the tax bur-
den and because believe it will re-
lieverthe burden which now bears so
oppressively on land and buildings
everywhere throughout the state.
When | say land and buildings l mean
the land on which the workman's
home stands, the land the farmer cul-
tivates, and the land on which the
manufacturing plant is erected as well
as the land on which the city sky
scraper rises.
1t is possible you are correct in
your contention that it will be difficult
to explain satisfactorily why different
classes OF property should be assessed
for taxation at different rates but l
assure you that if it does prove diff
cult the fault will lie, not in the facts
but in the lack of ability on the part
of those attempting the explanation.
Do not you personally believe that
property should be taxed according to
it's ability to pay? Suppose, for in
stance, it were found that if every man
in Ohio paid 500 per year to the
state it would not be necessary to
levy any form of tax on any form Of
property, would you say that would
be fair l.ethod of arising revenue
for state and local governments? DO
you believe that money in bank earn
ing 3 per cent, or perhaps as much
as a per cent, should be taxed at the
e. same rate as money invested earning
Is or Is, OF more, per cent? Your
own household goods do not earn one
dollar for you and their value is
steadily ana continuously depreciat-
ing. Do you believe rate of taxa
ton should be assessed against your
household goods as high as that as
sessed against money invested earn
ing steadily for its owner little or
much A.?
To digress for the moment permit
: me to call your attention to the fact
that in the whole United States only
ten states have the Uniform Rule OF
taxation. With the exception OF Hi
nois, Ohio is the only industrial state
among these ten. Illinois is included
because, while it's people adopted
Classification, the amendment was re-
Gently declared invalid by the courts
of that state just as was the amend
ment adopted by the people OF Ohio
one year ago. Fourteen states in the
United States have Classification Of
property, in whole or in part, and
the constitutions ofthe remaining
states permit any form of taxation.
Ohio is confronted with condition
not theory. 1t is fact and not a
guess that more than 81 per cent OF
all money in banks and building and