The Indianapolis times. [volume] (Indianapolis [Ind.]) 1922-1965, 1930-12-10
BOARD URGES
STATE INCOME,
sales TAXES
Lifting of Burden From
Property Recommended
in Report.
SEEK TO HIKE AUTO FEES
Survey Committee Makes
Advances for Support
of Party Heads.

Raising OF all state revenues by
income and sales taxes and thus
lifting a $15,OOO,OOO tax burden from
property is the outstanding recon-
mendation made by the Indiana tax
survey committee in its report, full
text of which was made public to-
day by Chairman j. Clyde Hoffman.
The recommendations:
l. That the county shall be the
unit of assessment, with a county
assessor and deputies to be appoint
ed by the county council, with the
approval of the state tax board,
after examination as to qualif1ca-
tions
2. That the four-year assessment
of real estate be discontinued and
that the valuations on real estate
be adjusted each year.
3. That the state tax board be
| given power to make corrections in
assessment by increasing or decreas-
ing the same at any time before
Nov. each year; and to make such
orders as to- any taxing unit where
the valuations are out of line with
the same or with others in the same
class, with right of petition for re-
hearing by taxpayers.
Double Auto Fees
4. That the state levy be discon-
tinued, and in lieu thereof, the fol.
lowing shall be substituted
A tax on personal net incomes,
with exemptions of $1,000 for
single persons and $4,000 for man
and wife, and with the following
rates: l per cent on the first
$4,000 of net income; per cent
on the next $1,000, per cent on
the next $1,000, 4 per cent on all
! incomes over $4,000.
A 3 per cent tax on the net in
come of corporations, except life
insurance companies.
A retail license tax of ! per
cent on all sales at retail of COM
modities to the ultimate consum-
err, with no exemptions, and to be
paid by the licensed merchant.
That the motor vehicle license
fee be increased 100 per cent and
the additional revenue produced
thereby to be used to replace
property tax.
That a 50 poll tax be- imposed
on all persons over 81.
Cite Use of Funds
5. That all funds paid into the
state treasury on account of the tax
on incomes, the retail license tax
and so per cent of the motor We
hicle license fee, shall be used for
the following purposes, and none
other:
To replace the revenues required !.
for the state government now
raised by the state levy on prop
erty.
The balance remaining thereaft-
err shall be distributed among the
several counties ON the basis of
the assessed valuation of real es-
tate, for the purpose of reducing
local tax levies on property.
6. That a deduction of IS per cent
be allowed on the valuation of all
tangible property. the remaining %
per cent to be taxed at the prevail
ing rate.
Z. That household goods, libraries,
automobiles and money on deposit
not bearing interest, be eliminated
from the personal property assess
ment list.
Levy Repeal Is Asked
8. That certain fixed mandatory
tax levies be repealed.
9. That the standing of any school
shall not be based upon the COM
pliance with any requirement OF
any department of the state with
reference to the building used by
such school.
10. That a permanent commission
be created for the purpose of effect
ing econon y in state and local gov
eminent.
H. That there be provided by law
system of efficiency grading Of
county, township and municipal
officials under regulation to be es-
tablished by the state board of ac-
counts and the Indiana legislative
reference bureau. such grades to be
made public for the purpose of pro-
noting efficiency and economy.
u. That local expenditures for
operating expense. salaries and all
other purposes, shall be fixed and
determined by local officials charged
by law with making the budget Of
expenditures for the taxing unit
and fixing the tax levy therefor.
-. That Section One, Article Ten,
of the Indiana Constitution, should.
The general assembly shall by law
provide for assessment and taxa
ton
The amendment sought would re-
move all restrictions on the legisla-
ture in regard to taxation, permit
ting any form of levy without the
possibility of its being held uncon-
stitutional by the courts.
Senator Hoffman and Senator
JOE Rand Beckett, secretary of the
commission, today conferred with
r. Earl Peters, Democratic state
chairman, in regard to supporting
the plan.
Peters stated after the conference
that he told them that the Demo-
Gratis would stand by their state
platform on tax reform, which
means passage of an income, but
no sales tax.
- =.