Pullman herald. [volume] (Pullman, W.T. [Wash.]) 1888-1989, 1922-03-03
Prof. n. W. Cordeil Discusses Prob
lem of DeviSing Reasonable, Just
and satisfactory Tax System
for State

Speaking on the problem OF de-
visiug reasonably just and salts
factory tax system for the state, Prof
II. W. Cordell of the economics de-
partment OF the State College of
washington, addressed the County
Taxpayers association at Colfax last
Saturday in part as follows:
AS taxpayers we are trying to
find out where our money roes and
where we may reduce public expendi-
lures With the burden of taxation
as heavy as it is, we are warranted
in making every effort to reduce the
costs of pubic service as far as such
reductions can reasonably be made.
But we should be careful not to re-
duce the efficiency of our public in
situations and so work injury to our
own welfare to an extent not com
pensated by the tax money we save.
Eliminate Waste
After we have done our best to
reduce public expenditures through
the elimination of waste, through
reduction of costs by lowering of
price and wage levels, and through
the curtailment of public work, we
will still face the necessity of rails
ing large sums of money through
tax For governmental costs will be
on a higher plane than before the
war, due first to the higher general
level of prices, second to the fact that
we are demanding more and more
public service, and third to the fact
that government costs more per per-
son as population increases.
IF these statements are true, our
problem to a considerable extent is
one Of deyising a reasonably just
(and | wish I could say satisfactory
tax system That the tax system of
Washington is neither satisfactory
nor just is a statement that will
probably be accepted by most tax
payers without argument. What
would be regarded by most of us as
a just and satisfactory system, is
question that may not be answered
so readily.
Before we examine the tax system
of Washington and suggest some
means of improving it, we should
npta cpu,a poparo1 toDy r,i,oir1o, f1A
A tax system should be reasonably
workable I mean, that tax system
with reasonably good administration
should reach the taXpaying ability
it was intended to reach, and to the
extent that it was intended to reach
it. This the general property tax
has notoriously failed to do.
Unfair Burden
"(2) Taxes should be very largely
levied according to the ability to
pay, The ownership of property is
not the only indication of ability to
pay taxes, and often the use of prop
erty as the only indicator of ability
to pay puts an unfair burden on
some people, and allows much tax
paying ability to escape any burden.
90 Tax burdens should be dis
tributed as widely as possible con-
sistent with the principle of ability
to pay. Many people in the state
of Washington with good incomes do
not pay their fair share of the taxes.
due to certain administrative and
other defects of our tax system.
I'VE turn now to consideration
of our state and local tax system
Most of you folks do not believe in
the single tax; but whether or not
YOU believe in the single tax as that
term is generally used, the tax sys-
tenn of Washington is almost COM
pletely made up of single tax,-the
general property tax In other
words, the base of the general prop
erty tax IS the sigle factor the value
Of all the property you own, except
such as is specifically exempted by
federal and state law.
IN the state OF Washington the
general property tax furnishes S.
per cent or more OF all the revenue
received through taxation In Whit
man county the general property tax
furnishes about so per cent OF all
the revenue receipts, not counting
special assessments and proceeds
from the sale of bonds.
Largely Real Estate
But our tax system is even furth-
er single tax: it is largely a tax
on real estate In Whitman county
in 1917. ordinary real estate, the
railroads. telephone and telegraph
lines. paid in 80 per cent of the
| revenue received from the general
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