Show i i i i i r. r I y The Legislatures Legislature's s Program r i STATE OTATE legislators now in special ses session ion O have the greatest opportunity in Utah's history of wo wording king out a constructive farsighted farsighted farsighted far- far sighted system of taxation The Flie exhaustive I study and findings of the state tax revision commission are before them the experiences of other states are available to them sound advice of the governor and one of the country's country's country's coun coun- try's foremost tax authorities is at their com corn mand inand The people have every reason to expect expect expect ex ex- ex- ex a wise program from the special session Governor Dern wisely put his influence aga against the special session dabbling in iii too many problems in his message Monday He confined the questions which he recommended recommend recommend- ed to the legislature for action to th the two proposed tax amendments amendments' and three lesser mat matters ers Thus if the legislature permits it itself itself itself it- it self to let down the bars to many other problems problems problems lems it will wilt have only itself to blame for detracting its attention from the basic question question question ques ques- tion of taxation It is to the best interest of the people that the legislature give its practically practically practically undivided attention to 0 tax revision The special session is urged by Governor Governo Dern Dent to to confine itself to passing constitutional amendments that are necessary to the carrying out of bf a new nev tax system in Utah The people could vote vole on the proposals in the fall and the regular legislative s ses session s- s sion next January would adopt such statutes as arc are necessary to carry out the revision program The special session would be Cen Centering entering entering en- en dangerous ground if it consumed time now trying to determine details that must n necessarily be considered by the next legis egis- lature The weight of the tax lax revision commission commission commission commis commis- sion the legislative tax committee e and the governor have been put strongly behind the four cardinal principles of the so-called so model tax plan The public will hear much of these four principles in coming weeks They are arc Classification of intangible property properly for taxation taxation tax tax- purposes personal income tax business business business busi busi- ness excise tax central tax control To accomplish accomplish accomplish ac ac- ac- ac this proposed program the special session is asked to pass two constitutional amendments one permitting the classification ti lion tion n of property in the two divisions of tangible tangible tangible tangi tangi- ble and intangible the other authorizing a central tax commission Not a single step toward intelligent tax reform can be taken until the rule rute of uniformity uniformity uniformity uni uni- is abolished declared the governors governor's message It i is pointed out that it is impossible impossible sible to collect taxes on intangibles when the rate is the same as on tangible prop prop- erty city The Telegram is particularly encouraged by the united sentiment displayed for creating creat- creat ing a strong central tax lax administration in Utah The governor asserts The liThe necessity necessity necessity sity for adequate central supervision of tax control in iii a state tax commission has been shown again and again throughout the United States Stales and those states which have the most successful administrative system invariably ha have ve a centralized authority with sufficient r sources resources and power to supervise the entire system Unquestionably that is one of the states state's gr greatest needs The special session has the most momentous momentous momen momen- tous thus task before it of any legislature since statehood It Jt owes a profound duty to give the people the best solution it can find to the complicated problems of taxation n A. A A |