Evening star., 1933-02-04
LEGISLATORS in Conference.

Legislators in Conference.
The purpose of the First Interstate
Conference of Legislators, which con-
vened here yesterday at the call OF the
American Legislators Association, Is to
"consider the advisability of establish
ing a standing committee Of legislators
to study the problems of conflicting tax
aticn and to confer concerning them"
It might be said that the advisability
of such step is so obvious that further
consideration is unnecessary. As the
Pres ident said yesterday in greeting the
ccnferees, 1.-The evolution of govern
mental functions of municipalities,
townships, counties and States has led
to haphazard development of sources of
taxation to support these functions. The
result has been a perfect maze Of over
tapping. conflicting, tax systems, with
inevitable invasions by one authority of
tax areas properly belonging to another
authority" While the heavy tax bur-
dens resulting from this maze" of tax
systems may be lightened by the citizens
of the localities affected, the problem
that seems to have got beyond the reach
OF the citizens, and with which they
seem powerless to deal, is the duplica-
ton of taxes on the part of the Fed
eral Government and the States. If
the legislators meeting here could per-
feet an organization that would do
nothing more than center public atten-
ton on this evil and suggest tangible
ways of ending 1t, immediate progress
would have been made in the right di-
rection.
The subject of double taxation has
already been investigated at some
length by the House Committee on
Ways and Means, which within the
last month published volume of flnd
ings which should be Of inestimable
use to the organization to be formed
by the State legislators. This report
makes no attempt to draw other con-
clusicns than those which arc labeled
''obvious" and are plainly supported by
basic facts
But with other things the report
points out:
First, that our present system Of tax
alton is complicated. cumbersome, and,
in many respects, inequitable.
Second, that there are many In
stances of double taxation or duplica-
zion in taxation between the Federal
Government and the States.
Third, that in view of the number
Of taxes imposed, the tax revenues are
Disappointing.
Fourth, that the tax burden. espe-
cially on certain specific objects, is
reaching the breaking point.
Fifth, that the expenditures have in
creased to such degree as to require
their investigation in order to de-
termine whether the public is obtain
ing value received for their tax dollar.
This report, made after an investi-
CATION by experts retained by the
Ways and Means Committee, is the
first of several contemplated steps. The
second was to have been public hear
ings to obtain the views Of public
officials. legislators, economists and
the interested public on methods and
means of improving our tax system as
q whole" The public hearings will
probably be undertaken in the new
Congress. BY that time the State
legislators should have perfected an
organization that can produce valuable
facts and suggestions as to which tax
sources are to be reserved to the Fed
eral Government and which are to be
made the property Of the States. After
some program Of the sort is adopted
the chief difficulty will be to get some
thing done about it.
Personnel of State Legislatures, as
veil as Congress, is constantly chang
Ing, and each succeeding generation Of
legislators is faced with the demand for
more and higher taxes to support
bigger and better manifestations OF bu-
yeaucracy and paternalism. When one
form of taxation ceases to yield, the
disposition is to search for something
olse and slap it on. Many legislators
Ind their advisory agents, who draw
Sheir salaries from tax revenues, seem
5Aclined to regard a new or unused
source Of taxation with all the delight
tul anticipation exhibited by child in
the discovery Of a new toy. The Won
der is that there is not even more plas-
tering on of new forms Of taxation,
with resultant scrambling between the
States and the Federal Government to
see which one gets there first.
The depression may at least be blessed
for bringing about signs Of an awaken
ing on the part Of the harassed tax
payer. His revolt may carry him far.
Washington welcomes such organiza-
tions as the Legislators Conference, for
upon these must fall the task of making
the revolt a constructive one.
It took long time get the word