The Hays free press. [volume] (Hays, Kan.) 1908-1924, 1919-01-23
ALLEN FOR REFORM
New Governor of Kansas Be.
Iieves a New Constitution
is vitality Necessary.
FOR A new TAXATION SYSTEM
IN First Message 20 Legislature Exec
utiVe Calls Attention to Various
Evils Needing Attention.

Topeka.-In his first message to the
legislature Gov. Henry ]. Allen strong
~ urges that steps be taken to secure
a new constitution for the state. He
also recommends immediate action to
curb the growing menace of tenant
farming. The programs of the Teach
eers' and Good Roads Associations are
heartily endorsed.
Following are the principal points
of the message:
To the Members OF the Legislature:
l realize that there is in the mind
of every member of the Legislature
a deep appreciation of the peculiar
hour in which this session meets. It
is not so much that the problems
which confront US are new as that
the spirit with which we answer the
command of public service is new.
The Need for HOMECOMING.
In my judgment, the most rapidly
growing question in Kansas today is
that which concerns the increase in
tenant occupation of farm lands.
l strongly. recommend to the Legis-
1ature that the entire subject of grow
ing tenantry Of land be given con-
structive attention. 1t will require, of
course, constitutional change to Gre
ate anything like a broad program
The changes will involve not only the
subject Of taxation, the subject of
cheap money that can be loaned up
to nearly the value of the property,
but likewise the subject of limiting
the amount of land a man may own
in this State for speculative pur-
poses.
Taxation.
Probably no man who has given
any thought whatever to our Kansas
system of taxation fails to realize it's
incOngruities and ipefficiencies. The
present system, if a process so in
adequate could be dignified as a sys-
tenn, was written into the constitution
of the State at time when practic-
ally all of our property consisted in
land, horses and mules. Repeated eff
fort has been made to give the sys-
tenn some elasticity through which
we might secure a proper classified
ton of property, but in whatever di-
rection the effort has been made, it
has encountered the constitutional
limitations and so we have gone on
placing in one tax category all kinds
OF property from lands and buildings
life and the articles of luxury are
placed upon the same basis. 1t is in
disputable that inequality in the dis
tributiOn of the tax burden must of
necessity result from system re-
Quiring the taxation at a uniform rate
of subjects so widely varying in kind
and quality
In addition to this, thousands of
dollars of revenue possible under a
modern system of taxation, escape us.
Injustices without number prevail in
the distribution of taxable obligations
and the fact that unequal and unjust
taxation is fastened upon US by the
letter of the constitution and the laws
is too patent to leave room for any
debate upon the subject. Most of the
states which suffered from an I'M
equal system fastened upon them by
the letter of their ancient constitu-
tons, have made amendments to per-
nit the classification of property by
the legislature and the prescription of
rates differentiated according to the
economic differences among classes
of property. The general property
tax system, which is the only refuge
we have under the constitution, an
swered very well decades back when
practically all property was of a tan
gible character, but today it is ridic-
ulously inadequate when more, than
one-half of the wealth of individuals
is in the form of intangible property.
urgently call your attention to the
need of relief at the earliest possible
moment.
Income Taxation.
The great superiority of income
taxation is becoming better under
stood. It's principle is based upon
ability to pay. The federal govern
ment so far recognizes this that it
expressly provides in its income tax
act that states having income taxes
may have access to the federal re-
turns. This provision makes the lay
ing and collection of income taxes by
the states very much more simple
than heretofore and there is a wide
spreading movement in the country
for State income taxes. Undoubtedly
Kansas would be benefited by the en-
actment of a low income tax with
low exemption. The income tax even
though moderate, would relieve the
burden on property and especially on
industry. One important reason wor-
thy of the consideration by the Legis-
Iature for g moderate income tax ex-
lists in the access which the State
would have to federal income tax re-
turns. Our State Tax Commission has
repeatedly told us that several hum
bred millions of property in Kansas
is hidden from assessment and S.
capes taxation year after year, but
the property so escaping our asses
sors must be returned on income lax
blanks to the United States Internal