New-York tribune., 1922-01-23
of State
lax ON Realty
Recommended
Joint Legislative Committee
Urges This as Initial
Relief and Warns of
Crisis if Burdens Grow
New Business Levy Asked
Government Costs $lO6.07.
a Man, Woman and Child:
Zoo Much, Legislators Say
llronl a Sta0 Corrcspondcnt


ALBANY, Jan. 22-Thc preliminary
report of the Joint Legislative Com
m't'ec on Taxation, to be submitted to
the Legislature on Wedne sday. recon-.
mends as one of its foremost pro-
posals that real property in the state
be relieved Of the direct state tax on
real estate.
ne report, made public tonight, con-
'alhs several recommendation for tax
changes. 1t is proposed to tax all sorts
OF business, regardless Of its individual
ownership or corporate character. The
report points out that there ia great
'heQuhll ty in taxation, some classes Of
enterprise being severely ovcrtaXcd.
while others entirely escape taxation.
Seeks to Equalizc Taxes
:, Ihc tax committee, of which Senator
frederick NJ Davenport, of Clinton. i.
chairman, declares that it's object is
not to increase but to caualizc taxes.
Inc committee has been impressed with
the fact that governmental cxpendi-
lures nave been increasing at an alarm
ing rate within recent years. This
statement applies alike to expenditures
OF fcderaI, state and local govern
ments. The report adds:
1T is true these additional expendi.
cures nave, in many instances, gone
for great public improvements. The
commlttee believes, however, that ex-
pend lures. even for such objects. will
nave TO be watched closely in order that
waste may be prevented
lack Of at
SONS of expenditure, might precip;
tate financial crisis in government Of
more far reaching effect than finan-
cial crisis in industry. The total tax
burden IN the State Of New York, Fed
eral, state and local, is estimated to be
HiVo.9' a man, woman and child. This
IS an increase of ITO per cent from
1910 to 1920. Half of this burden is
Federal, and most of the other half is
local. Only about 10 per cent Of the
entire burden is due to state govern
mcnt.
Retarding Progress
The committee is impressed with
the fact that burdensome taxation in
some directions and unequal taxation
IN others is repressing initiative,
alarming property holders and retard-
ing progress. The inequality of the
tax burden is being felt alike by the
rent payer. farmer, home owner, small
businessman and stockholders of cor
porations.
The purpose OF this committee has
been to study important aspects of the
taxation system of New York State. K
has utilized all available government
data, both Federal and state and has
made statistical surveys. 1t will pro-
pose changes the carrying out Of which
must take time. 1t will propose other
changes that can be made at once, and
that. in the committees judgment,
should be made at once.
Relieve Real Estate
"Jhc first Of the latter class Of
changes has to do with relieving real
estate Of a portion Of the tax burden it
is now carrying. The revenue now OBJ
tanned from real estate must, in part,
be obtained elsewhere. AS the states
immediate contribution to the relief of
real estate, the committee intends to
suggest that tho state direct tax on real
property be eliminated at the earliest
practical moment, in order that the
farmer, home owner and rent payer
may be relieved.
"Another change which the commit
tee believes should be brought about
has to do with taxes upon various
kinds Of business. These must be
cqualized if business is to prosper. An
other proposal has to do with increased
taxation of motor trucks 1t is pointed
out that of 100000 q mile spent by the
state for road building $4,000 is ex-
permit ope ration Of heavy trucks carry
ing great loads of freight. Also urgent,
the committee believes, is the extend
ing of business taxes to include all
businesses, unincorporated as we'll as
INCORPORATED.