Indiana daily times. [volume] (Indianapolis [Ind.]) 1914-1922, 1921-06-17


| sented IN Parliament. But they were not
represented, and the cry that taxation
| without representation is tyranny, was a
demand for safeguard.
I'm this country constitutions are made
for the protection of minorities; and in
taxation the chief safeguards of the
! minority are the requirements for
| equality and uniformity-that is to say,
| majority can not tax minority with
out taxing itself to the same extent. If
/ classification were all that was desired,
| why strike down these safeguards en-
| tirely; There was no need for 1t. In
fourteen of the States that have CLASH
| ftcation, it is provided for in the con-
I stttutioR by these words: All taxes
| shall be uniform upon the same class
of property within the territorial limits
Of the authority levying the tax That
/ covers the ground, but retains the safe
( guard of equality outside of classified
ton. Do you know why this proposal to
strike down all safeguards IS offered to
you?
j when Senator English assembled in
/ these amendments, he did not adopt what
/ is now offered to the public. When he
/ adjourned, and turned over to Governor
/ Goodrich the 'fulfilments of the Re-
| publican platform pledges this particular
| amendments was quite different.
THE title was as follows:
"A joint resolution to amend Section
1 /, Article 10 of the constitution OF the
]
! classification Of property for purpo ses Of
I taxation
The section as it was to be amended
read:
SECTION AS IT WAS
TO BE AMENDED.
1.-The General Assembly 81 III provide
| by law for the assessment of property
/ for taxation and the raising of revenue
/ thereby, and shall prescribe such regula-
/ lions as shall secure just valuation for
] Ill Egaeb Al and
| personal, excepting such only for mu-
nicipaI, educational, literary, scientific,
religious or charitable purposes, as may
/ be specially exempted by law. In thus
enacting laws for the assessment of prop
/ erty for taxation, the General Assembly
/ shall have power TO classify the several
/ kinds or property subject TO taxation and
! to levy tax on each class or property
| at such rate as it may deem wise and
| equitable without regard to the rate APP
piled TO other classes of property, but
| all taxes shall be uniform upon the same
/ class of subjects, within the territorial
limits of the authority levying the tax.
Governor Goodrich and his trusted
counselors considered the proposed
amendments, made some changes and
passed them on to the Republican State
central committee as the fulhlments OF
| the Republican platform pledges. The
/ State central committee considered them,
made some changes and returned teen
as fulfilments of the Republican plat
form pledges, and then they were turned
over to the Legislature as fulhlments OF
the Republican platform pledges. This
particular amendment, however, ran the
gantIet of Republican machine inspec-
ton and passed the Senate, but Ii struck
d snag in the House.
The Republican managers were in
such a hurry for classification that they
had put a provision for it in the tax
law, hoping that the Supreme Court
might be induced to sustain It without
any constitutional amendment, but the
farmers in the House rose up in wrath
and refuse to consent TO the proposed
discrimination. Then the Republican
managers gracefully yielded. They struck
the classification section out Of the tax
law, and substituted for Senator Eng
lishs classification amendment the harm
less provision that the Legislature could
do anything IL wished; and they sue
ceeded in putting that over on the farmer
opposition.
PAEES WAY FOR
DISCRIMINATION.
In fairness l will say that I do not
believe that the Republican leaders who
executed this brilliant maneuver had
any realization Of what they were doing.
Il vas done so hastily, and with so little
consideration, that they did not even
change the title of the amendment reSo-
, luton; and they are now busily eX-
planning that the purpose Of the amend
ment IS classification only. They escaped
the farmer opposition Tor the time being,
but they are confronted now by rapidly
growing realization that the amendment
would not only permit classification, but
alsO-would put all property interests at.
the mercy of the Legislature. Moreover
il would mean untold trouble for future
legislators, for they would De besieged
by all sorts of powerfG! AMI selfish In
terests demanding discriminating taxes In
I'm mis- connection It may probably
/ be noted that the advocates OF TINS
amendment are doing a large amount OF
Kentucky under a similar provision. They
have stated repeatedly that under the
/ Kentucky system, real estate Is paying
only % percent Of the total taxes, while
before the reform IL paid II per cent
/ This is not true; and ii is specimen OF
. the miSinformatiOn toat is being clrcu-
lated in behalf of this proposal 1t Is
cent of the State taxes Of kentucky, but
that is not due to any reduction OF real
I estate taxes. AS a matter OF fact, even
| the State taxes paid on real estate In
Kentucky are greater in amount than
/ they were formerly; and this although
the State levy has been reduced from %
to 40 cents on 800. But In Kentucky
1 property from local taxation, and made
I them taxable by the state at low rates !;
and the revenue received from these
/ sources makes the percentage Of the total
State taxes paid By real estate less than
/ 1t was before
I KENTUCKY SYSTEM
/ UNRESTRICTED.
But the local taxes on real estate have
/ been increased also, and TO living man
knows how much they have been In
/ creased. Down In our river counties,
iokers used to say that the way they
weighed hogs in Kentucky was to put
the hog in one side Of the scale, and
enough stones to balance the hog In the
other side; and then guess how much the
stones weighed. They may have changed
their weighing system, but their tax sys-
TEN is run on that basis. There Is no
report whatever of the collection of local
taxes to any central point. Even the
State Board Of Equalization, which ad-
justs assessments between tho counties,
has no figures for the county, township,
city, town, school, or other local taxes
| collected Mr.. Huffaker, of Louisville,
I who presented the Kentucky system at
the recent tax conference here, stated that
there was considerable complaint of real
estate taxes in some of the counties, but
that It was due to the fact that local
officials had not reduced their IevieS, al
though there had been a material increase
in assessment. There is no pretense, how
ever, that real estate or tangible person
altv IS assessed at true value in Ken
lucky In Indiana State taxes used to
/ be one-eighth of the total taxes-about
$4,000. 600 out of a total Of SOS 900, 900.
Last years assessment jumped them to
over S11 900. 900, out of a total Of over
Sill 600 900. or about one-tenth. In Ken
lucky the excess of local taxes Is prom