Indiana daily times. [volume] (Indianapolis [Ind.]) 1914-1922, 1920-03-17
FESLER SAYS
GIVE PEOPLE
TAXING POWER
Stand of Republican Candi-
date for Governor Taken
i'm Wabash Address.
TELLS VIEWS OF LAW

Special to The Times.
WABASH, Ind, March 17.-Demand-
ing that the power to issue bonds and
the power to fix tax levies be returned
to the people, James W. Fesler of In
dianapolis, candidate for the republican
nomination for governor, expressed for
the first time in a speech here last night
his views on the Goodrich tax law.
Mr. Fesler also expressed opposition
to the adjustment of valuation In town
ships by the state tax board through
the Ievying of horizontal increases. He
expressed the sentiment repeatedly that
the tax board should not assume nu
thority where the legislature has not
given authority.
In discussing his sentiment for home
rule Mr.. Fesler said: az am opposed
to the provisions of the law and favor
such changes as will place these matters
entirely in the hands of the local au-
thorities and taxpayers affected and not
BY a board located far from a commun-
ity"
Mr.. Fesler expressed the opinion that
the present tax law has remedied many
of the defects of the old law but that
years operation has revealed the need
Tor some important corrections.
Supervision of assessments of some
character by the state board of tax com
missioners is necessary" Mr.. Fesler said.
Il, therefore, approve of the power vested
in the state tax board, under this law, to
cause assessments in individual cases to
be certified to that board for its action
thereon.
GENERAL ASSEMBLY
AND SUPERVISION.
1T is, however, equally clear that only
rriS in Eh no
that board, or any other taxing official.
as is clearly and Enthusiastically given by
the general assembly. The tax board
must not assume authority where the
legislature has not given authority. Any
nsurpation of power by an administrative
body should be vigorously and promptly
checked. Public necessity does not
justify a board in taking such action as
it deems to be necessary without regard
TO limitation imposed by law.
For many years the duty Of equal
izing taxes as between the several town
ships of a county has rested exclusively
with the county board of review. In
my opinion, it is still the duty of the
county board of review to equalize be
tween the townships In each county.
Whether my view of the law is correct
or not, I do not believe that the state
board of tax commissioners should be
given any original jurisdiction in this
respect | favor an amendment to the
law which still provide substantially that
after the townships and local taxing
units have been equalized by the county
board of review, the state tax board
shall have the power, if it claims that
the work has not been properly per
formed TO examine into the matter and
70 equalize in such case on its own in
ffaff ~ ~
all interested taxpayers to be heard,
under regulations fixed by the law Itself
and not pursuant to some rule adopted
by the board. Likewise express pro-
vision should be made for a hearing and
relief to any taxpayer whose assessment
by reason of such increase is higher
than the true cash value of his prop
erty. Such hearing should not dePend
on the pleasure OF the taxing official,
but should be a matter or right and held
under such circumstances as would af
ford actual relief ad not a mere theO
retical right to a hearing, which the time
and the machinery provided by law make
it impossible to grant.
APPROVAL REQUIRED
LIMITING TAX RATE.
"Section 19S of the law requires the
approval of the state tax board of any
tax rate exceeding IL per cent on each
500 or when the assessment yields great
er revenue than was obtained by taxation
the preceding year. Section POI Of the
law requires the approval of the state
board before any municipality, county or
township shall issue any bonds. I am
opposed 70 these provisions Of the law
and favor such changes as will place
these matters entirely in the hands of
the local authorities. If safeguards are
needed the sections In question could be
so amended as that a certain proportion
Of the taxpayers could demonstrate
against any tax rate or proposed bond
issue after which the tax rate should
not be fixed until reviewed by the state
board and in the case of bond issues the
same should not be made unless author
lied at an election. This course would
leave the entire matter to be determined
by the local officials and taxpayers af
fected and not by a board located far
from the community affected which could
hardly have any adequate idea Of the
community's needs.
Section i'll of the present law fixes
four meetings annually of the state tax
board Some uncertainty and dispute
has arisen as to the rights and powers
of the board at these various sessions.
The law should be amended SO as to
MAKE Sucu uncertainties SuLlIely CAedT
The taxpayer is entitled to know when
his assessment is to be finally fixed and
that it can not be changed after the
time prescribed by law.
II believe the time has come when
some provision should be made by the
legislature for special consideration of
the matters affecting the public schools
of the state. The duties Of the tax
hoard are now SO great that 1t is ply
sically impossible for the board members
to give such consideration to the schools
as the Importance and necessities Of the
situation require"
About one-third OF Mr. FesIer's speech
was devoted 70 a discussion of the tax
law. In the remainder he expressed IA
vor for increased construction of good
roads, improvements in the school sys-
tenn and increased pay for teachers, n
blue sky law, and construction of q
state war memorial.
In the discussion Of the latter however,
he did not mention the American legion
nor the proposed special session of the.
legislature at which persons interested
in retaining the national headquarters
Of the legion are demanding an appro>
priation be made for the purpose Of
constructing such a memorial to include