The Lake County times., 1921-01-10


BY HII-LARJ D. GAERTsON
'sT'F zFwca
INDLANAPOLiS, Ird. jan. H.. War-
ut r. Al,CrHy. u.diais,'~ uew COVER
eor. ucice.. - fa~ = t.le,ds for th1
';ate'a taxing ilt.-
in his first nessaa, H. Tie general
.ssembly. Delivered before i jlint ses-
sion OF the two houses uf the lesisla-
,ure late This Afternoon only a few
hours after ne took the oath of office.
Governor McTray diagnosed the all
-ne9ts OF the present taxing system
and prescribed cure.
1t is a foregone conclusion that the
legislature will follow. at least in the
main, the course of treatment set
forth by the new governor for the tax
law-that bruised and battered bit OF
legislation which in recent years has
been booted from one house 10 tie
'ther in the assembly. but which bobs
Up almost perennisly in legislative
halls only to sustain new battle scars.
state wide insistence on the part Of
leaders OF both the great parties that
a change for the better DC forthcoming
n the tax situation. added TO weight
If advice OF Governor McCray's ad
Users and the recommendations of
James r. Goodrich. the retiring gov
crnor, gives rise TO this conclusion.
BY way Of FIRST aid. Governor McCray
urged revision OF the tax law 10 vest
dnal appellate control over tax levics
and bona issues in the state board 81
lax commissioners. This step he said.
should be followed by or coupled with
other changes to bring about sound
taxing system.
Although the governors recon-
mendstions regarding taxation occupy
a considerable space in his initial mes
age and arc OF most general interest.
he did not conhne his discussion 70
taxes. Other highly Important recon-
mendations to the lawmakers were
stressed in his address. Most mi
portant Of these perhaps. are the fol
lowing:
Removal OF the evils" of the
present Cumbersome" primary
law.
Enactment Of a stature embody-
ing the permanent registration
system.
Establishment Of budget sys
AEHl LOT inc SNdlN government
That the theory Of the tax law that
all property should be assessed al its
true cash value is the correct basis for
deriving revenue is beyond dispute.
was the contention OF tho newly in
augurated governor. That no legisla-
tive body in Indiana will ever repeal
it was his expressed belief
But. Governor McCray declared in
the practical operation ~ the Law
there is a genral tendency on the part
Of local officials 70 advance tax rates
to dangerous proportions in order 70
provide new improvements and the
future Of communities in which the
taxing authorities have abused the
power" to hK levies is seriously threat
ened.
"Inasmuch as the valuation Of as
sessment purposes has more thar
doubled, while the Limitations place
upon bond issues remain unchanged. J
believe there should be some curb ou
the prodigal. wasteful expenditure ot
the peoples money" he said.
Fixing OF tax rates should remaIn
with the local taxing officers, but to
check extravaganza. Gov. McCray
suggested, provision should be made
for an appeal 70 the state board OF tax
commissioners for final determination
in case there Is renonstrsnce in local
units He recommended also that ar
peais be provided for in Ike manner
in the matter OF bond issues
7 do not believe in the ccntralizing
of power as to the dxing Of rates or az
to authority for local Indebtedness, but
in order TO regulate extravagance and
ill-considered projects" he explained
''an appellate jurisdiction should be
vested somewhere and the state board
is the best qualified for the Lewiston
OF such appeals"
Whenever il shall appear TO th-
state tax board that tho assessment
in eny county are not equal il should
he the duty Of the state board 10 re-
convene the county board Of review
the governor said, then in case il is
found that lack Of uniformity exists