The Lakeland evening telegram. (Lakeland, Fla.) 1911-1922, 1921-10-06
DAWSON MAKES
ADDRESS ON TAX
EQUALIZATION
State Equalizer of Taxes On the
Program At Citrus Seminar
In Gainesville

| here yesterday afternoon was Hon
Marion l.. Dawson, state tax commits
sioner and considered the best au
thority on taxation problems in Flor
ida. Mr.. Dawson spoke, in part, as
follows:
Mr.. Newell kindly invited me to talk
to you today about taxation in its re
lation to citrus fruit properties
OF all governmental problems. tax
alton is the most important because
upon its wise and just solution, more
largely than upon the solution of any
other governmental problem. depends
the welfare. the prosperity and the
happiness of the people.
We have here in the southern part
of the United States a commonwealth
of great present and potential posi-
bilities, the fairest and most fertile
territory yet discovered A land over
which Nature with lavish hand has
strewn her richest gifts of climate anG
soil A land where opportunity walks
abroad and the stranger finds a cordial
and gracious welcome.
But even state 50 signally blessed
by Nature as Florida cannot carve out
her rightful destiny without system
If wisely conceived and justly admin
istered laws which we call demo.
cratic form of government And this
government cannot exist without sui
ficient revenue to pay its legitimate
expenses. In other words, organized
society cannot hold together without
government, and government cannot
function without cash
If the revenue department fails. ey
cry other department will also fail
Therefore. every citizen should be
willing to contribute to the support
of his government under which he
lives and whose protection he receives
as nearly as possible in proportion to
his ability and in proportion to the adj
vantageS which he receives from the
government. 1t is also true that the
burden of providing this revenue
shall fall with equal and exact Justice
Upon all citizens alike and that the eX-
Denses of government shall be admin
istered wisely, economically, and in
4 business like way.
How nearly does this universally
accepted principle of the science OF
government square with conditions
that exist everywhere in Florida?
Evils of Unequal Assessments
There are in nearly every village
town, county and city in the state.
inequalities in the valuation of real
property of the same class subject &c
practically the same conditions that
is little less than appalling. Some
citizens are paying in taxes many
times more than others, on practically
the same class of property, a condi-
ton that is intolerable under a govern
ment which guarantees to every citi-
zen equality of opportunity before the
law.
From this well understood and uni
versally conceded injustice, many Sc
rious evils have arisen and must
continue to arise as long as the in
CAPABILITIES exist until our entire rev.
enue system falls into chaos greater,
if possible, than at present.
Besides being unconstitutional il
legal and unfair, they give rise tC
sectional jealousies and suspicious, SC
that public matters of the greatest
Importance are viewed from a local
standpoint rather than from a state
wide standpoint.
Chickering's as to what sections real
ly provide the States revenue or what
localities receive more from the state
treasury than they pay into it, tend tt
excite and, in fact, have excited and
will continue to exile rancor and bit
terness.
There will be an ever increasing
tendency to still further illegally re
duce assessments and to evade indi
vidual responsibility to honestly con
tribute to the common treasury:
1t is we'll known that these jeal
ousies have played prominent part
in retarding the progressive develop
ment of the state in many directions
These evil conditions are baG
enough, but there are others more
far reaching and more dangerous. Tax
inequalities not only develop lack of
confidence in and alack of respect for
our tax system, but they menace the
very foundations of our institutions.
l need not tell you that there is no
political condition more fraught with
perils to society than popular gov
ernmment unsupported by the gooG
will and the confidence of the people.
Any government that owes it's eX
istence to the will of the majority and
which loses the confidence and the
respect of that majority rests upon a
smouldering volcano and must be pre-
pared to meet it's doom.
To find a remedy for these unfor-
tunate and dangerous conditions, to
substitute justice for injustice, conf
dence and patriotism for jealousy. sus-
picion, mistrust, and right for wrong,
to bring order out of chaos and to es
tablish an equal, just and businesslike
revenue system is the tremendous
task which confronts us, and we can
not hope to achieve a large measure
of success without the earnest and
whole-hearted support of that splen-
lid body of men who compose our
lax assessors and the patient sympa-
thy and cooperation of every citizen
who has the welfare of Florida at
heart.
Must Use Plain, Common Sense.
In trying to solve these problems
successfully, it will be unwise to at
tempt to use untried theories or Wis
ohary ideals. We have got to bring
- i'll.