Evening star. [volume] (Washington, D.C.) 1854-1972, 1930-03-22
TAX RELIEF SEEN
in NEW MEASURES
National Association of Real
Estate Boards Notes
Improvements.

"A hopeful outlook for the propert!
owner who has felt the inequitable bur
den of taxation on his holdings" is seer
by the National Association of Real Es'
tate Boards in reviewing the recent pro-
posed State tax bills introduced int
the latest sessions of Legislatures.
aTennessee has joined the ranks o
estate has been lifted. so that this funda.
mental commodity, which now bears x
per cent, and in many cases a larger
percentage of the local tax burden, i
not subject to overlapping of State
county and municipal taxation. lows
has taken initial steps toward relieving
real estate Of the direct State tax. New
jersey, South Carolina, Utah and Vir-
gilfia have bills pending in the Legisla-
lures at present to provide FOR the elias.
sifcation of property for taxation which
the National Association of Real Estate
Boards declares. is lone of the initia
steps necessary in order to formulate ar
equitable program for taxation"
Amendment in Virginia.
Virginia has an amendment to its
constitution permitting its Legislature tc
classify various types of property fol
taxation purposes. A bill now before the
Legislature proposes an extension and
completion of segregation Of taxes upon
real estate and tangible personal prop
erty so that all delinquent taxes on real
estate and tangible personal prop
erty shall be paid in the county. city or
township In which the real estate lies or
where the personal property was as
sessed.
At the recent session of the Tennessee
State Legislature real estate was relieved
of State taxation. The new Tennessee
act, which will go into effect December
81. 1880, provides that no ad valorsm
or property taxes shall be levied fol
State purposes except the tax or taxes
for elementary schools and except the
tax or taxes for high schools, both OF
which are to be collected by the county
trustees for their respective counties ane
dIsbursed in the counties where collected
Iowa likewise is making a movement
to provide the State with revenue with
out any direct tax on real estate. &C.
c0fding to a statement made by Senator
C.sF. Clark, chairman of the Legislative
tax investigation committee.
Five No-Tax States.
States where no State tax is levied or
real estate are: Pennsylvania, New York
Virginia, California and New Jersey. The
Virginia tax was lifted by action of the
1893 legislation.
Pennsylvania has not levied any State
tax on land for many years, Gen. Ed
ward Martin, State treasurer, pointed
out recently in public statement as tt
sources of the Commemorative revenue
The State revenue, it was explained, Ii
derived from several sources. During 9
recent month, for example. general State
fund receipts totaled $5,707, 303.93. o.
this total the largest sum was received
from what Is known as resident trans
fer inheritance for 1919-l921, approx
mating 81, 466, 900. The next largest
amount was that received from the tar
on gross receipts of railroads, express
companies, telephone companies anc
ceftain other public utilities, amount.
ing approximately to 100000, and the
third largest total was from the tax or
the capital stock of domesio corpora
tons, $614,24S.2e. National banks paiC
$l04, 900. trust companies $2T9 900 anc
retail mercantile establishments $780,
600. 3ss.