Evening star., 1932-04-27
s2,sOO,ooo,oOO s1o,soO,oOo,OOO $4,000 900, ,Oo
$4,000 100000 $50 4oO, 100000 sO,6oO, 900 600

No matter how we disguise it with
names, such as Excise" luxury" or
sales" the result is the same-the Ma
tional, State and municipal govern
mentS are competing with each other
for revenue from business activities. We
are all seeking further revenue from
income and estate taxes. While the
National Government imposes no direct
taxes on real property, the State and
loval governments are all pressing upon
each other in taxing it. This same real
estate indirectly bears in part the taxa
ton which the Federal Government
lays on profit and income. 1t all re-
fleets in the rent. All these croSs-pur-
poses contribute to economic duress.
The many provisions OF multiple taxa
tion may vary SO much that taxpayer
coming under several jurisdictions may
find himself paying an wholly unrea-
sonable amount for the support Of gov
eminent. The tax levies Of the various
taxing authorities all constitute a bur-
den on the national income, and, in
times of depression, when the relative
weight of that burden is increased, lack
Of coordination in the system be-
comes a matter Of prime Importance.
One Of the taxes which is responsible
for disproportionate part Of the hard
general property tax. While the ma
tional Government imposes no such
tax, the State and local governments
rely heavily on it for revenue. The
taxes upon real property are the easiest
to enforce and are the least flexible of
all taxes. The tendency underspressure
of need to continue these taxes un-
changed in times of depression, despite
the decrease in the owners income,
places undue drag upon that segment
Of the community in which real estate
is the chief property item. Decreasing
prices and decreasing income result in
an increasing burden upon property
owners both in rural and urban com
munities, which Is now becoming almost
unbearable The tax burden upon real
estate is wholly out OF proportion to
that upon other forms Of property and
income. There Is no farm relief more
needed today than tax relief, for I be-
lieve it can be demonstrated that the
tax burden upon the farmer today ex
ceeds the burden upon other groups.
Urges Wide Revision.
With view to making q suggestion
that may be timely to this subject
that is, the conflict between methods
of taxation in different segments OF
Government and consideration OF the
whole question OF distribution Of the
burden of taxation--it seems to me
urgent that we should, all Of us,
through our financial officers, give re-
newed examination to this subject in
the light of conditions today and by ex-
changes between them reconsider the
possibilities of the whole problem of
better coordination, greater simplicity
and, above all, better adjustment Of
the burdens among our people.
Gentlemen. the purpose of my address
is to express a desire for greater CO.
operation and coordination in our mu-
tual problems. Just as you are meeting
here today to develop helpful action
out of common experience, I take the
liberty of suggesting to you that similar
conferences and examination of prob
lens by the executives Of your local
governments in each State would be
productive of useful results. 1t would
help toward realization that local ex-
penditures and taxes are part of a
great national problem in stability as
well as one Of local concern. 1t would