South Bend news-times. (South Bend, Ind.) 1913-1938, 1919-03-30
Building
Not Tax Law But Botch Law
Relief to Tax-Dodgers for Liability for Old and
Unreturned Taxes.

bles would be deferred from report
ing them under the new law unless
liability for back taxes were re-
moved; but the determined oppo-
sition Of the democratic minority
TO this favoritism caused the legis-
lature TO remove il from the bill. IL
perhaps occurred TO someone that
the same end could be attained by
changing 1920" TO 1910" I'm section
335, and this went through in the
confusion of the closing hours Of the
session without anyone's catching its
significance. The change certainly
wipes out all claim for omitted taxes
for past years, for the repeal clause
has already taken effect, and even II
the legislature were recalled it could
not revive any claim for back tax
es which were not liens when the act
took effect
Zoercher Gives Interview.
Fred Sims, the one member Of the
state tax board who knows anything
about taxation, has not yet been
quoted on this subject. Philip Zoer-
cher. the third member. is quoted by
the star as follows: You can say
for me, and I am a democrat, that
the persons who are trying TO false
ly represent this law can go back
TO the recommendation made by the
tax commissioners under the Mar
shall and Ralston administrations
and find that the recommendations
that they made are incorporated I'm
this law with the exception that all
assessors be appointed by the tax
commissions"
This has nothing TO do with the
question Of the effect of the new
law: but il might be classed as Gin
teresting If true" In reality the
Ralston tax commission (there was
none under MarshalD did not rec
ommend that "all assessors be ap-
pointed by the tax commissions"
but only that county assessors be
so appointed. In reality the new law
includes none of their recommended
tons for securing the return Of in
tangibles for taxation. Mr.. Zoercher
might haze added that nobody in
any way connected with either the
Marshall or the Ralston administra-
ton ever recommended limiting the
lien of taxes to one year, and also
that the democratic tax law of 1891
and all other democratic tax laws,
had carefully prepared saving claus
es to prevent the loss of back taxes
by repeal of the law under which
they were due. In brief. while all
Of the good qualities of this law
had been recommended by demo-
Gratis, none of its defects had been
recommended by democrats.
Wipes out Back Taxes.
But the political feature of the sit
uation is insignificant as compared
with the serious facts confronting
the people of Indiana, that all claims
for back taxes have been wiped out,
and that there is no law in effect by
which taxes can be collected next
year. What is going to be done
about it? That is what the admin
istration would better be thinking
about. And meanwhile the public
might profitably reflect on the evil
of this legislatures action in wasting
the early part of the session in i'm
material matters, and crowding the
legislative work into the last few
days AT this session more than so
bills went to the governor after the
legislative limit had expired. and
when his action on them was en-
tirely uncontrolled.
In other words he did what he
pleased with these bills, not subject
to reconsideration on veto. He had
the privilege OF refusing to accept |
them, and that was equivalent to a !
veto. One bill that was apparently
held up TO that period Intentionally
was house bill $50, introduced by
Rep. Barker of Boone Co, requiring
railroad companies to build suitable |
crossings when their lines cut farms !
in two, or shut off access to roads |
This bill was fought bitterly by the |
railroads, but was carried by large |
majorities in both houses. 1t was
held back, however, unit IL was
wholly in the power of the governor, |
and then he refused to accept II, al |
though he had promised a republic !
an TO accept il. Inasmuch as the |
farmers injured have to bear the en- |
tire expense of such construction at |
present. and as heavy cuts and fills |
on or adjoining their farms have be
come so common as TO constitute a |
common nuisance, it is probable that |
this viii be heard from hereafter.
1t is also probable that other |
"jokers' will be coming to light for
some time to come. In the last few
days Of the session the senate voted |