Perth Amboy evening news., 1920-02-10
~EE9~
REVISING THE TAX LAWS

the minority report presented by
George l.. Record, one OF the mem
bers Of the commission. Others be-
sides Mr.. Record who make up this
body are Frank B. Jess. chairman
Senator Clarence Z. Case, Assembly
man Arthur N. Pierson n George
IT. Smith. All of them agree that the
tax on personal property as now
assessed ought to be abolished, but
there is a difference of opinion Us 20
what to substitute for the tax on
personal property, Senator Case, IN
addition to Mr.. Record, having a
minority report OF his own.
HI majority of the board, MessTs.
Jess, Piersen and Smith, make the
following recommendations:
/. The abolition of the personal
property tax and the substitution
therefor of a tax on income and q
DIX on business.
2. The effective control OF local
assessments by Supervisory agencies
invested with adequate powers.
8. The appointment of local as
SCISSORS by the governing bodies, with
tenure and adequate salaries; the
present assessors to continue in office.
4. The lands exempted from taxa
ton TO be materially restricted In
area.
1t can hardly be said that eve
these men like the idea of adding
still another tax on incomes or fur
ther ~burdening business with q
separate state tax. but 1t seems to be
the only way they can find out of the
situation. The single tax theory,
which is a tax placed only on land,
and the so-called graded tax" a
modified form of single tax. which is
being tried out in Pittsburgh and
Scranton. tho two largest cities IN
Pennsylvania next to Philadelphia,
have been carefully investigated by
the commission and while impressed
with both forms, particularly the
t'graded tax in Pittsburgh and
Scranton, they are inclined to con-
slider 1t only as an experiment that
has not yet proven It's worth. 1.-The
fairest judgment that can be placed
ON the Pittsburgh plan" the majority
report says. us that 1t Is an expert
ment which has yet to justify itself
by practical results, but which IS
well worth watching"
Continuing, the majority report
says:
ut would be very interesting to
have some state embark upon the
experiment Of the single tax, but IN
view of the certain hazards of such
q venture. we should prefer to oh
serve the operation OF tho plan in
another state thar New Jersey"
Thus the majority report is weak
and unconvincing. It Is only when
we turn to the minority report OF Mr.,
Record hat we find any definite
P0ilSys NIL ANCCplQ ulSL tilSo las
reasons for opposing the recommend
ations of the majority. He declares
that the proposed state income tax
would ten to keep business away
from New Jersey instead of attract
ing business. He calls attention to
the fact that the establishment of an
income tax here would mean the
creation of a new bureau, with an
army of new jobholders and inquisi-
tors, who would be turned loose upon
the business men of the state. He
also asserts that the substitution of
q state income tax for the personal
property al would enable large
manufacturers to shift a part OF their
tax upon those less able to pay tax
es. instead OF shifting 1t upon the
owners of die land, whore it would
encourage development ana business.
It is also asserted that the income
tax carries q constant temptation to
perjury in making up false returns.
AIlu InlS temptation Is IN QlfeCt pro-
portion to the amount of the tax to
be paid.
Finally, Mr.. Record sets forth that
h income tax would be a violation
OF the principle that should obtain
In all tax reforms. namely, SIMPLEX
". economy and certainty of collec-
ton. The income tax, instead OF
simplifying tax system, would
add a new tax. which could only be
collected by the creation Of another
complicated. expensive and inquisi-
torial state bureau.
There Is no question that Mr..
Record is right in his opposition to
q state income tax and "a tax on.
business. The people are already
carrying all the load they ear stand
this regard. Enterprise Is damp
and business Is discouraged.
IA-he state to launch forth into
MAer grand orgy OF soaking the
ness man would come about as
ar killing prosperity as it Is possI-