The Record-courier. [volume] (Gardnerville, Nev.) 1904-current, 1919-12-19
Modern Methods of
Taxation Advocated

Modern Methods of Taxation" was
the theme of f. n. Fletcher. secretary
of the Nevada tax commission. who
spoke by invitation at the Rotary
Clubs weekly luncheon. Wednesday.
says the Reno Gazette.
Everyone pays taxes when he pays
for groceries or clothing, for railroad
freight or travel, for hotel accommo-
dations or house rents. whether his
name is on the tax roll or not, Mr.
Fletcher said. He pointed out that in
Nevada all tax legislation is limited to
what Is known as the general property
tax.
This method of taxation compels a
uniform assessment and tax rate on all
classes of property" he said up to
the middle of the last century this
plan was practicable and equitable: it
failed in these particulars only when
the changed conditions of the new
times vastly increased the demands for
governmental expenditure and at
about the same time revolutionized the
character and ownership of enormous
portions of taxable property. So long
as governmental costs in the way OF
taxes absorbed less than one-tenth of
revenue, owners of property. whether
tangible or intangible, listed 1t and
paid taxes on it,
when the new demands for better
school facilities. better highways. bet
ter care for the incapacitated, better
prevention of crimes and diseases. so
increased the tax rates that more than
ers of intangible property hid 1t and
evaded taxation. so that the increas-
ing burden on tangibles was still fur
ther increased by the burden so shift
ed from intagibles. In less serious
fashion the general property tax fail
ed because it could not bereasonably
applied in the assessment of rail-
roads and other properties which
stretched across townships and coun-
ties and states. and which could be ap-
praised only as consistent whole by
expert knowledge and details.
"The method failed then either to
produce sufficient revenues or to equit-
ably distribute the tax burden. This
is the situation in Nevada and in every
state where a rigid general property
tax method is in use. The law calls
for the listing of all classes of prop
crty and its taxation at uniform rate.
THE execution of the law would entail
greater enequity than its evasion dies.
so by general consent there Is whole
sale evasion. not to mention perjury
and violation of the oaths of office.
I'm Nevada a very large portion of
property values escape taxation alto
gether because the laws If executed
would tax it too high. The difficulty
] lies in the fact that the state constitu-
tion has not been changed to meet the
new conditions. In those states un-
fettered by outgrown constitutional
provisions new methods of taxation
have been adopted which in their prac-
tical results have relieved the owners
of tangible property from an unjust
portion of taxation. have relieved busi-
ness from taxes that encroach on CAPT
tai. and have placed a fair share of the
cost of government upon intangibles
through classified property tax pro-
viding for low fiat rate, or through a
personal income tax. or through com.
binations of the two methods.
THE chief need in Nevada is tC
throw off the fetters of constitution
adopted in ox-team days and give tt
the legislature the power to adopt an,
one of the modern methods now uset
in states like Wisconsin or Massa
chusetts or Minnesota or Kentucky ol