The Elk Mountain pilot., 1923-04-05
and there should be saving where
ever saving is possible.

/ | venture the assertion that
there are over 100 per cent more
students in our institutions of higher
learning in Colorado today than there
were ten years ago Few people
would argue that this is not good
sign, and fewer yet perhaps that
these institutions should not be prop
erly maintained. This means taxes.
2. As Colorado grows and takes
her place as the large commonwealth
that she is, her various penal and
| charitable institutions necessarily
must grow and consequently add
greater cost to the taxpayer.
8. We hear of the wonderful roads
| in states like California, Pennsylva-
mia and New York, and hope that
Colorado will be able to proportion
ately do her share towards the build
ing and upkeep of proper roads
across the mountains to connect up
the farming districts of the state
with the main highways. Good roads
are next in Importance to the rail-
roads for the producer who desires
to get his produce to market, just as
| it is to the tourist and the business
man. All the great countries of the
world have built up their roads, both
for commerce in times of peace and
in times of war; Colorado is follow
ing along with these very states in
its endeavor to build up its highways.
have been, since the beginning of
the session in favor of the repeal of
the half-mill levy for roads, which
was added in 1919 as temporary
levy Immediately following the war
This repeal in itself would save
S750,000 per year in taxes, or almost
as much as the saving would be if
we eliminate the whole IA per cent
which is used for executive, legisla-
tive, judicial and other departments
of state government. Should this be
done, however, l am of the opinion,
that we should add another 1 cent
tax on gasoline which would replace
| for our roads the amount that would
be taken away as a property tax,
leaving it to the man with car who
actually uses the roads to pay in pro-
portion for the benefits he receives
from these roads and thus relieving
the taxpayer.
In brief, few who actually stop to
| think wish to hinder Colorado's ad-
vancement along educational lines or
the continuation of better roads to
market. hope that I have demon
strated that, as stated in the report
by the committee appointed by the
Denver Civic and Commercial asso-
citation, the saving in any code bill
so far as administrative cost is con-
cerned is bound to be small and not
of appreciable notice on the tax
schedule.
What then, is the solution of this
puzzling tax problem? To me there
is but one answer and that is a tax
on intangibles for the purpose not of
raising more money to spend but for
the purpose of reducing property
tax. Statistics show that in Colora-
do today 983s per cent Of all taxes
paid for city, county and state pur-
poses are assessed on tangible prop
Grey. Is this fair? Should not these
intangibles whose owners receive the
benefit Of the money spent for
schools, roads, police and fire protec-
tion and the benefits of municipal,
county and state government nav
their proportionate share? They pay
an income tax to the federal govern
rent but nothing to the state. Un-
der our present condition in Colo
RADIO, the man who may receive a SAL
airy of $4,000 to $4,000 per year or
who receives large sums of money as
a result of investments in stocks,
bonds, ETC., does not pay his proper
tionate share for the up-keep of his
state. county or city as does the man
who owns a ranch, cattle or CITY
property.
The following is quoted from a
letter written me by Ex-Governor
Herbert S. Hadley, formerly of Mis-
souri,. now of the school of law of
the University of Colorado:
The idea that we haven't here in
Colorado enough wealth to meet all
our proposed expenses of government
without unduly burdening any citi
zen is all wrong. The people of Col
orado paid in 1921 over S25,OOO. 900
to the federal government in income
taxes. This was more than was paid
by the people of Nebraska, $4,000. 900
more than was paid by the people of
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