Democratic Sentinel, Volume 15, Number 17, Rensselaer, Jasper County, 8 May 1891 — THE NEW TAX LAW. [ARTICLE]

THE NEW TAX LAW.

A Grant Improvement Over the Old System—lts Praotionl Workings. [Senator Ewing in Greensburg New Era.] The purpose of the law is to have all pi opertv listed for taxation, and it is surrounded with all kinds of safe-guarde, so much bo that it will be enforced or the officers charged with its execution, as well as the taxpayer, placed in a very preearions situation. It is the duty of the party himself to give in all of his property of every kind at its fair valne. It ie the duty of the auditor, the treasurer, the township assessor, the connty assessor, and eaeh of them, and each of the state board of review to see that he does. There is to be a county assessor whose duty It is to take the assessment list of enoh taxpayer and search the racords a of the recorder’s, sheriff’s and elerk’s offices for mortgages, notes, judgments and property owned or held by the tax-payer, to see that.all has been given in. It is his further duty to examine the parties, the township assessors and other persons under oath, touching the property owned or held by any taxpayer. It is the duty of the tax commissioners—two men of opposite politios —to investigate, with the assistance of the governor, secretary and auditor of state, all reports of railroads, express, insurance, sleeping-oar, telegraph,telephone, state banks ana other corporations, who are required to report to the auditor of state* semi-annually, and see that they give in all oredits and property and pay the sums due the state. These two tax commissioners must visit every oounty in the state at least once a year and not only look after the duties above enumerated, but see that the county anl township offi. oers have done their duties, and assist them in doing so. The < ounty assessor, auditor and treasurer constitute a county board of review whose duty it is to equalize taxation, and if anv person is aggrieved by their decision an appeal lies to the state beard of review composed of the five officers a' ove referred to. But you may say that this law when enforced will double taxation, because it will double the value of property assessed, and it may really seem to you to be true, for you can not see how it is that if you gave in for taxation last yoar $5,000 and paid $l6O taxes (which would be a levy of $1.60 on on the SIOO worth of property) that you would not have to pay $3,20 taxes the next year if your property was valued at SIO,OOO, Well, the explanation is very plain. The new law does not inorease taxation or in any way add any new expense, except the salary of the county assessor, $3,00 per day while actually employed, to be paid by the county, and $2,000 annually to e#ch tax commissioner, to be paid by the entire state. ' The purpose of taxation is to collect just enough and no more from the people than is necessary toearry on the wants of the state, counties and municipalities. According to the well and long established doctrine of the democratic party, just enough an no more money shall be collected for taxes than is absolutely necessary to carry on the wants of the government economically administered. Again, in the language of Mr. Cleveland, “unnecessary taxation is unjust taxation." Money in excess of this under form of law is hut legalized robbery. So, therefore, the more the property is valued for taxation the less the levy. Just in that proportion in which the value of the property is increased for taxation, so must the per cent, levied for taxes decrease. Let me illustrate with Decatur county. Say she Has under the old law $9,000,000 of property for taxation, and the levy for all purposes is $1,50 on the one hundred dollars. This will raise annually $135,000 of taxes, and enough to pay all township, county and state purposes, besides adding to our already fat school fund. Well now sup pose that under the law, property is put in at “true oash value,” which doubles the value, then we will have instead of $9,000,000, property taxed at twice that much, or $18,000,000. Now we only need $135,000, if that, to run all governments and pay all expenses, and if the levy is kept i.t $1.50 as it was last year, we will get double what we need. What must we do? Why cut the levy in two and make it 75 cents instead of $1,50, and We pay no more taxes, and yet the same sum is raised, and that is all we need. But we will not have to pay even he 75 cents for the reason that railroads, express and other companies named above will pay more th m before, and all of this property which has been covered and concealed will be brought out and have its proportion to bear, and thereby Relieve to that extent lands, real property and visible tangible personal property. Is not this a selfevident fact? Does not any man see that if there is a debt of SIOO,OOO to be paid that one thousand men can pay it with less money each than one hundred men. The law provides that the assessors shall complete their work by June 1, and that the township trustees shall at the June term of the commissioners determine and levy for township purposes. Sept. 1 the commissioners shall make the levy for county and state purposes. Therefore they will know by June 1 how much money they will need for all purposes, and have three months in which to consider the levy. Any one can see that if the valuation is placed at “true cash value” it is better for all becanse it is real and not fictitious or inequitable, for as it is now, as before demonstrated, the man with $50,000 escapes $375 per year hat he should pay, while the man worth SSOO to whom the township, county and state owe just as much protection and as many rights, only escapes $3,75. Some might contend that the new law would authorize extravagance, but it can not, as ne officer is given more power than he had, and if that haß been too much he has already been too extravagant, and if so should he promptly retired. The fast is that the law is a great improvement. The responsi hility rests with the commissioners and those making the levieß in townships by their counsel and advice, and if they do not reduce the levy as much if not more than the actual valuation is increased, they are to be held responsible, and they alone. See to it, taxpayers, that this is done, andif your board of commissioners and trustees levy one cent more than is necessary to meet the wants of your local ann state governments economically administered, held them and forever bury them with your condemnation Don’t blame the tax law, or the democratio party which made it. believing as that party does, in equal and exact justice to all, and remember that the dem-

ocratic party has its eye on all officers upon whOm these duties devolve, and it proposes to place the responsibility where it belongs. A young son of Benny Harrison’s attorney general, and late law partner, Mil. ler, is completing his studies at the Columbia lhw school in Washington City; at the same time he is drawing a salary of $2,000 per annum as a chief of revision in the government service. The Miller family are not very well known in liidiana, but they are getting there under the administration of “Little Ben.’ The boy is on the pay roll with no duties to perform. An “Old Demoorat ! ha! ha! ha! Joining with the Republican party in its orusade against the new tax law. Then, too, the deep pain he felt at the announcement of “Alliance” that “Bro. Marshall seeks to make political for the republican party out of the new tax law by doing some systematic lying concerning the same.” “Old Democrat”! is well known, but the oldest inhabitant iremembereth not when he could establish his membership with the Democratio organization.— What Bro. Marshall seeks to accomplish by “doing some systematic lying," “Old Demeorat”! seeks to accomplish by a little systematic false pretense. “Old Democrat*! ha! ha! ha! Pretty good. In the language of Artemus Ward, he is an “amoosing cuss.”

Messrs. George H. Brown, Frank M. Parker, John Waymire and other leading farmers of Jasper oounty authorize us to quote them sb saying that in the work for which they are intended, the Morgan Spading Harrow is the most perfect farming tool they have ever used; and especially in working sod they have no equal. Hammond Bros. Five hundred Pinkertons, armed with Springfield r lies, are employed in impressing upon the minds of workingmen in the coke regions that “protection” to home industry is a great blessing.— If the workmen fail to grasp the argument, and resist, they are shot down. Reciprocity is Sporadic Free Trade.— The Blaine element of the Republican party are Free Traders.