The Richmond palladium and sun-telegram. [volume] (Richmond, Ind.) 1907-1939, 1921-06-23
AMENDMENT
Continued from Page one.)

could be seen and appraised. But in |
recent years the accumulation of in
tangible property can be hidden and |
escape taxation.
Avoids Taxation.
Assessors are often unable to find
the intangible property, and when /;
is discovered the owner often moves
it into another locality to avoid taxa
ton Some men create imaginary
debts to offset their wealth of in
tangibles.
1T is also argued that intangible
property should not be taxed at the
same rate as tangible. If you own a
city block you receive police and fire
protection and street improvements
in return for your taxes. Intangible
property receives none of these bene-
fits, and it is often argued that this
fact should lower the Intangible tax.
Experts Disagree.
ut is difficult for US to say what is
right and proper as even tax experts
disagree on the matter.
THE income tax amendment pro-
posed which would authorize the legis-
lature to establish a state income tax,
is new in Indiana. Switzerland, Ger
many and England, however, have
long had such taxation. The best
method Of such taxation in Indiana
| that l can cite to you is the law In
| Wisconsin. There, the rate is onehalf
of one percent on $1,000; three-fourths
of one per cent on $1,000; one per
cent on $1,000 and so on up to S14 900
when the rate reaches six per cent.
All over $4,000 is taxed six per cent.
| At this rate Indiana would get about
| $1,000, 900 annually.
The tax reform movement really
had its conception in Richmond about
| six or seven years ago. Results OF
the good work by members of the old
| Commercial club on the question OF
! delinquent taxes, led to the forming
| of the Indiana Tax association, and
later the appointment OF the state tax
commission by Gov. Samuel Ralston."
Points to Samples.
! Mr.. Bowman here pointed to the
present inheritance tax law and auto
mobile license law which he declared
were samples of how the state is
raising money in addition to the prop
erty tax returns. He said that the
tax amendments now proposed were
for the purpose of making another
! addition.
Would the collection of additional
tax lower the present property taxi
was a question from one at the meet
| ing
1T should" said Mr.. Bowman. He
explained that the government needed
| more money because Of the fact that
highway maintenance had increased
about 10 times, and because OF addi-
tional expenditures in the matter of
health and sanitation. and of schools
Mr.. Bowman, however. could not say
that the increased revenue from add
tional methods of taxation would re-
suit in lowering the present property
tax.
Must Avoid Duplication.
In the question of levying additional
tax he said that the entire tax system
would have to be so harmonized that
double taxation would not result Mr.
Bowman said that the entire matter
would rest in the hands OF the legis-
lature in all such particulars.
Other Of proposed amendments to
the state constitution discussed by Mr.
Bowman were qualifications for stuff
rage; registration Of voters; enumera
ton of voters; veto of items in appro
priation bills fixing of terms of state
officers; fixing of terms of county off
GERS; fixing of terms of prosecuting
attorneys; qualifications of lawyers
state superintendent of public instruc
ton; admitting negroes to the state
: militia and extension of term of office
or increase of salaries OF public
officials.
Discusses Enumeration.
Mr.. Bowman spent a few minutes or
: the proposed amendment providing
5 for the discrimination Of the six-year
enumeration Of males for apportion
ment of state senators and representa-
+ tives The amendment provides tina
: the state shall be apportioned here
after on the basis of the total number
) of votes, including those of women
? cast for secretary Of state at the las
, preceding general election.
, Il am strong for this amendment,
said Mr.. Bowman. This county spen
5 SS98.46 at the last six-year enumera
: ton. Under the provision of tn
: amendment, this census would no
= have to be taken, and would therefor,
: relieve us of this expense each 81.
:, years"
( Negro MiIitiamen.
r He explained that the proposed
= amendment admitting negroes to tn
. | state militia meant the changing o
the present constitution to read, TIL