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Show z. THIS UTAH KEEP IN TOICll WITH THE TUBMC ltK( Olil) IN THE UTAH STATESMAN. PPe that P)1eri j" will teU state political newspaper, published every Friday at Salt liku City, Utah. The aim of this paper is to keep the general public in touch with the activities of the various political departments upon the theory that better government can be made possible by keeping the public and the Knter.d as tuenwi fin- - Matter. July 1. IP'.'S. at th. ldlia City, Utah. uinlrr lh. net of March 1. Woffle at tilt. ADVERTISING RATES Per Column Inch : Notice of Assessment, 5 times Delinquent Notices, per column inch I i Frobate Notices, 2 times . . . Notice to Creditors, 4 times Summons, times Phone Wasatch 852. i Hi or the Source Biennium Endlrg June J'nir Krvenue SO. 10II. $5.00 .50 is 3.00 4.00 5.00 .... ... ... S4S.I0 54.07 121.70 212.5(2. 62 12,049.61 .751.02 Hygiene Clgaret Stamp Sale .. Aulon for Hire Clgaret Fines Refunds STATE LAND RECEIPTS Returned Investment I nt. on Investments ,. Fees Interest on Funds Land Selection Fees .. Refunds 2.60 .... 7,100.40 4,705.11 ers. 94.00 25,217.51 National 39.787. 53 FEES & MISCELIjANEOUS From Offlcere, Boarua, 3,407,(92.11 RECEIPTS 140.221.24 Eli- 921,157. II FEES AND I'KOHUCE FROM STATE 1.021.91 1,25 INSTITUTIONS 131.(0 FINKS. FORFEITURES, REPORTERS FEES FROM COUNTIES.. 4!.47.0 STATE BOARD OF LOAN COMMISSIONERS: 111. 77 257, on Investments Interest 1,719.99 Profit on Bonds Sales of Short Tima Note 700,000.00 SINKING FUND APPROPRIATION: 1911 Road Bond Re- 62,000.00 ilomotlon , 1917 Road Bond Rs200,000.00 demotion 1919 Road Rond Re200,000.00 demption 1921 Road Bond Re125.000.- 00 demption 1921 General Deficit. Red 1934 Capitol Ins Itedemp Fund THE C. OF O. DRIVE. The chamber of commerce drive for advertising fundi netted the organisation about 8(58.000. This will be spent in various ways tell the world about Fait take City and Utah. We have this suggestion to make: When will the penpia of Utah go out after free page one publicity as well as display material on the inside at so much per inch? When will the chamber of commerce really get out and sell some of the resources v: have here to the page one reading public? When will the chamber of commerce awake to the fact that they can make their paid advertisements more valuab'e by crashing in on the first page of the American papers with come real live boost stuff? Has the chamber of commerce ever thought of spending some money on athletics? Can the chamber of commerce think of any Indter way to crash in" than to put on some athletic contest which will create national interest. The way to put on such a contest is to put up enough money for prizes to nv.ke it worth while for national stars to come here, (let a few nationally known stars 'competing for a substantial cash prize in Utah and Utah forthwith gets into the news space. V.'ln rr epon the paid advertising space becomes more valuable. Utah has the saltiest bV,- - of water in the western hemisphere and, with the exception possibly of the Dead . Sea, is the saltiest body of water in the world. It offers a j unique opportunity for a long swim. Just imagine William Wrijrlcy and bis chewing gum busting into page one headlines because of Ihe chewing gum. It couldn't bo done. But Mr. Wrigfy got plenty so f space for his Catalina island swim, space which couldn't be bought. If ithe space were for sale and Mr. Wriglcy started out to buy it 1 s L HERE IS MY SUBSCRIPTION THE UTAH STATESMAN 111 ATLAS BLOriC. Salt Lake City, Utah. years City 51 months. Year; 50c 6 months. y trret ,ii,,,,,,,,,,,,,,, t State MPtMl gg - M 150.000.- 00 ing Redcmp 1911 U. of U. Build0,000.00 ing Redemp SOURCES AND AMOUNTS OF REVENUE Non Revenue True Revenue tourers Receipt RETURNED INVESTMENTS: 1911 Road Bond Rea demption 1117 Road Bond Re- s i demptlon 1919 Road Bond' Redemption 1921 Road Bond Redemption General Fund ficit Redemp. 1121 1911 - a a M Pi p ing Redemp. pi I IMP! IIIIIPI P I taeeeaaeeee erty Loan 1,421,211.74 Tubercular Loan MISCELLANEOUS: Corporation Feea-Pro- teat -- '.a,.,. ...... ............... Tax-Pr- o v Taxes-Prote- at Teachers Retirement Funds State Trust Funds Fines 55,705.21 412.14 407.00 111.42 100.00 1,245.11 51,2(0.41 FEDERAL APPROPRIATIONS: Post Roads . , 2,097,14 2.59 100.000.00 Agrtculiurn Collexe .. 71.101.11 Federal Voca. Edu. .. 1,75 1.10 Federal Rehabilitation Fed. Child Hygiene .. 22,750.00 15.17 licence Power Acent 25 pet. Nat. Forest . 41.(34.21 Tota'a I e PI PI P Capitol Building Redemp Capitol Grounds Imp. Purchase Add. Prop- 1921 plicated organic law. The constitution becomes a code, albeit an inflexible and unwieldy sort of code, which as often as not restrict and Impedes through the multiplicity and rlgldllty of its provisions. Th assumption upon which 1 De- U. of U. Build- Inheritance I 'Dotal ......... .521,055,025.22 a 2.244, (1,107,074.19 a (0(. 45 21,142.0(9.41 the price would bankrupt him. Yet when Mr. Wrigley spent $50,000 for a swim, attracted the world's best swimmers to his seashore, he had the press of the nation running races to see which paper could give him the most space; press associations detailed trained men to do nothing but sit by Mr. Wrigiey's ocean and tell the world what the wild waves were saying. Added to that came the report that a couple of women swimmers refused to be clothed in anything but a coat of grease and the rush upon Catalina beach was complete. And there are ten thousand miles of coast line where the water is just as wet as it is at Catalina but because Wrigley shook a $25,000 first prize into the faces of the world's greatest swimmers Catalina got the swimmers and the publicity. Now, chamber of commerce, while we admit the good you have done with the money you have had in the past, have you made that money do its maximum amount of work? You want to advertise Salt Lake City and Utah. Why not try Wrigiey's plan? Why not divert $25,000 for some big athletic event, with a fifteen thousand dollar first prize, $r.000 for second and $5,000 for expenses of running the meet ? A swim across Salt Lake; a professional golfing championship on the Country club course the third best in the a bid for the winter sports 1932 Olympic meet, which could lx held at Brighton, and which would cost nothing for prizes but considerable for expenses of the stars who would be here from Sweden. Norway, Denmark, Russia. Switzerland and other places (Los Angeles has the general program in 1932) ; any one of a dozen other athletic contests which would attract the best in that jvticular line. The whole thing hinges upon having a prize big enough to attract the real stars. The publicity would naturally develop and Utah would get her money's worth. NOMINATES CLARK OF STATU. WASHINGTON. Th president today sent to th senate the nom-- li atlon of J. Reuben Clark, Jr., of I tab to be undersecretary of atate. Mr. Clerk wan appointed to thl IMlKIVmtmHI nf-t'- m last rummer, after Cnnyro-- r had sdjutirni'il. am! It ia nrreaearv th.it the senate ronfitm hi before hia hold on the office Wonies permanent. No op. pciftlnn tn hi confirmation la nom-Ir.tll- ,,,,, 41,147.10 199.000.- 00 lOOIJIKii: Inclosed find chirk for which please send me The 1.022,047.15 2.500.00 Build- - 1924 Besides the saving of money for the state Davis says the value of the work to the prisoner himself would be invaluable. Many persons turn to crime because they have gotten out of the habit of work; many because they ere too lazy to work; some because they would prefer to lounge around a prison yard than earn an honest penny; others because they have never learned to work and stick to the job when the sweat begins to roll. On a prison farm these persons would be introduced to a pick and shovel, pitchfork or other implement for four full hours a day. Their bodies wiAild become healthy and their minds would have a chance to cleanse themselves. The youngs'rms could lie separated from the hard boiled eggs" and the result would be entirely beneficial for 1he state as well as for the prisoners. 1.471,219.04 Build- Capitol 1915 popular distrust of the legislature and executives of that time, and the desire on the part of the people to safeguard their rights and interest by prescribing in the constitution, the details of the legislative forms under which they were to be governed It ie somewhat doubtful, whether, in tlie field of taxation or elsewhere, thia method of preserving the liberties of the people is entirely satisfactory or successful: but it ia certain that tha logical culmination of this method, which we are now witnessing, is to fill the constitution more and mors completely with complicated details and to glv rlae (o a progressive demand for more and more constitutional amendments. This ia natural, for the greater tha detail with which tha constitution outlines a tax system, or a system of administration, the mpre imperative becomes tha necessity of adopting further amendments In order to accomplish any departure from the established order- The people are compelled at every election, to approve more amendments in .order to give force or clarity to those already adopted, and a vicious circle of constitution tinkering cornea into operatibn, the product of which ia a continually more com- t.tlC.TS .... Lease 25 per rent Forest 420.649.11 071,37.... Reclamation Trust ... 27 per cent Mineral Warden R. E. Davis of the Utah State Prison declares that the prison sys tems of l ho west are far behind those of the east and of other counties and must necessarily be so because of the lack of sufficient funds. lie declares that the west should not seek, therefore, to pattern their systems loo closely after those of the cast but should work out its own salvation, taking conditions just as they arc in the west and making a system which will el'fevt the greatest good. Warden Davis says that the best chance for Utah to get out of the dark ages as far as the penal institutions go is to get an adequate prison farm. Davis declares that there is nothing which will bring out the worst in a man as much as will stone walls and nothing that will bring out the best as well as a chance to get out and work up a real sweat day after day in God's sunshine. Davis is no sentimentalist. He is merely trying to solve a question which is age old. lie is not trying to make it easy and comfortable for prisoners, but he maintains that the duty of a state is to reclaim as many prisoners as possible. He also shows that it is money in the taxpayer's pockets to reclaim prisoners. Once a prisoner is reclaimed and goes straight he forthwith quits being a public threat or a public charge. Therefore, he argues, besides the moral responsibility which a slate has toward the criminal element particularly the first timers there is the responsibility to the public purse. Davis says, and he has figures to indicate that he knows what he is talking about, that with a prison farm of 2,000 hcres the state prison would be made almost He has figures to show that with the aid of produce raised on less than a hundred acres of land the expense of feeding state prisoners has been trimmed to 13.3 cents a day. Counties cents a d3y for feeding prisonpay from thirty to forty-fiv- e Th subject of this brief addr ia Tax Simplification and tha Constitution. The thourht back of thi titlo is that th taxation provision and reference la our atate constitution have become too numerous, too complicated and too rigid for th best results, and that tha efforts of those concerned with sound ' and equitable taxation should be expended in th direction of simplifying, and even of eliminating altogether the existing constitutional verbiage on thia subject. Thl condition is not confined to the field of taxation. Fash. Iona change in constitutions as In other things, and we are now experiencing tha culmination of a long movement in the direction of delong, involved, complicated, tailed constitutional regulation of mailers which properly belong In the flelda of legislation and administration. This movement which set in several generations ago, derived it initial impetus from the .... Education Intereat on Fed. Rehabilitation Interest on Fed. Child CONCERNING TIIE PRISON. Utah Statesman for Total Itccclvu which could changed as changconditions demand. It has ing long boon apparent that a rigid and detailed sat of constitutional tax provisions operates often as a serious obstacle to progress, Addrew by HARLEY U LUTZ. Retiring President, Notional Tax Association Annual Conference, Seattle, 1121. Hell vend at the Twenty-fir- st GENERAL PROPERTY TAX Slate A State School 10.1tl.070.S State Rood Tar 1,042.015.41 SPECIAL TAXES Inheritance Tax (0I.7IT.il Gasoline Sale Tax.... 2.111,111.14 Motor Vehicle Regis- tratlon 1,122.112.20 2II.1SI.44 Corporation Tax Car Company Tax 42,111.25 Slat Bounty 149,502. vg .Fish A llama 'era 211,2',.. SO 20.0 (.14 Tubercular Indemnity Hog Cholera 4.7S Salt 1,034. 2S Agriculture Inspection STATE TREASURER Interest on Bank Balance 103,420.51 Intereat on Pad. Voc. LEGAL NOTICES tant consideration, to my mind, is tha tremendous gain that would come from a flexible tax system be Tax Simplification and the Constitution. A office holders in closer touch with each other. Office 122 Atlas Building. Salt take City, Utah. BERNARD L. FLANAGAN, Editor. C. S. GODDARD. Buslncrs Manager. THEODORE BRODERS. Advertising Manager, GET ACQUAINTED WITH THE PUBLIC HELP IN THE UTAH STATESMAN. d?j"K smart SUBSCRIPTION PRICES 1928 the atory of Utaha toiitical proceejjin and to acquaint the people of the atate, city and county with their office holden and the work which future, be the policy of the UTAH STATESMAN. We wiH endeavor to print the pubUe record fairly each week and let the office holders J" stand or fall upon the facta. We are cognizant of the fact that there may be more than one aide to a question and in case of controveraiahtories which may come up from time to time we are cigtr to carry all arguments and let the truth prevnL We aak full of aU office boldetV regardleas of party, to help no get their problems and their cooperation solutions before the people of the state. 4. hf illtnh Namo h'lAlbsjlAN, DECEMBER 7, STATE FUNDS AVAILABLE. Slat land funds available for investment on Dec. 1 amounted to (141,179.47, It ia shown by th report for th month of November, released Tuesday hy J. W. McCann, chief clerk of the atate land board. Collections of the office for t'u month amounted to (25.44a 42 and there was a balance of (71.523 01 left In the funds at th close of the month, leavinn the amount noted available for Investment. different conditions. The most familiar arguments, and perhai th strongest argument for a lengthy tax cods In a slat constitution, is tha popular fear that without it tha legislature may commit all manner tf Indiscretions and abuses. This argument loses its force for the student of the history of American taxation, who has learned of many Instances In which rigid constitutional provisions on taxation have not prevented legislative Indiscretions and abuses,' and who has seen, also, these watertight constitutional tax provtaiona used as a complete alibi for legislative Indifference and failure to meet and deal effectively witn glaring instances of escape from taxation. Worse still, rigid conetltu-tlon- al provisions becomes an alibi for tha citlsen, who realises how affectively tha hand ef the legislature are tied end who shrinks from the arduous, and usually thankless task, of promoting a new constitutional amendment. One reason for the bitterness and ineffectiveness of the struggles in many autre to edure reform'1 constitutional amendments Is that all parties have fallen Into the rut of thinking that th process must be confined to eubetltutlng one elaborate constitutional system for soother. In consequonce endless bickering arises over the precise wording of the new amendment which may be even more complicated than that of tha old, and which, lit turn, merely subetltutea one set of handcuffs for another, to be fitted upon the legislative hands. bs-e- ls Ths difficulties that have been encountered in th general property tax statsa are too well known for discussion. They constitute the one phase of this subject that haa been fully canvassed in former conferences of this association, Tho present bank-ta- x situation in California affords another illustration. In thia Instance tha dynamic forces which brought about the .changed conditions were entirely outside the (tat and beyond Its control. The constitution- al amendment of 1110 determined tha method for the taxation of banka In th state. Various decisions of the United Btataa supremo court have rsndsred this constitutional method Invalid, lg view of the steps that had been taken In this stats also under th sanction of a constitutional amendment, for tha taxation of Intangibles- In order to provide nn acceptable system for th taxation of banka a special session of tha legislature of California haa been called for the purpose of subntlt-tin- g a new constitutional amendment. Should this amendment fall of adoption tha banks ire legally relieved of any tax liability until such fime as ths constitution can be changed. Tha popular attitude cre- toward financial InMltutions may commissioner, whose position be counted on, in this instance, ated by tha conMItutlon, and who Is to aaeura the approval of tho definite put Into that office in a constitu-tioamendment and in view of the manner prescribed by ths a emergency, this seems the only ia Jn danger of becoming unforserious handicap to th cause of way out It Is extremely When tunate, that thia Is so, however, tax administration. efficient the state boards of equalisation for ths approval of tha proposed first appeared, the fathers thought amendment means tha substituof on definite constitutional they had Invented a good thing, and tion they had, for the time, in compar- method for another- - Should again amend tha federal ison with the earlier administrative devices. But In some stales this law, or should this lew, at some good thing was embedded In ths future time, be construed differconstltutVn with ths result that ths ently by the supreme court, it Is possible that California may find procession of administrative im- herself again In ths same dllem-b- a provement has gone on. leaving as at present, and compelled archaic with these states hampered administrative boards. California once more to undergo the drain expense of a further revision and some of tha Rocky Mountain and states have such board provided of th state constitution. This statement was prepared for by the constitution. It is ssf to assert that It will be very diffi- before the writer had had opporto examine tha draft of the to set Mate tunity up cult In any of these an efficient stats tax commission as amendment to be submitted to the long as another body, created by legislature on September 4. Tala proposed amendment undertakes the constitution and given certain to solve the situation ao far aa powers under that instrument, contaxation Is concerned bank, by tinues In exlMence. A third argument that may be providing that th legislature by vote of ths numbers advanced is that th removal of a to each house, would elected may constitutional provision change th method of bank taxaopen the way to sudden and ex- tion herein provided, to any other treme changes In vie tax system and even to legislative abuses. method thatAsmay be authorised by a whole, however, Congress. would be cnccuragsd, Tinkering the proposed amendment adds to and the tax system would loco tha length and possibly thl comof th California conThis Is an important objection, plications stitutional tax code, sines it unar and to my mind It la the only dertakes to wide a of supplant various other bument against ths plea ma- constitutional tax provisions withopen constitution that ties anycareout definitely repealing them, a terial weight. It deserves our procedure which may become a ful comdSeratlon. obfruitful source pf litigation. In the first place It should be It need hardly bs emphasised the served that the elimination of e, this la a vary tax code from th constitution does further thatalow and expansive not necessarily mean an extensive method of keeping abreast of If th change in the tax system. As will he brought out In people cf California were to vote to later sessions of this conference, wipe the constitutional slate clean, a number of states are engaged actheca would be nothing in thatfrom In Intensive study ef their tax tion to prevent the legislature It Is greatly to be hopassembling In special session the problem ed that one result of the present next day and enacting exactly the disposition tn overhaul existing same tax system aa that which Is tax. systems may bs the conclunow in fores, Buch a system would be Juet ss effective. Juet as sion that these states have adsufficiently to leave the valid and just as productive as be- vanced form their tax system to th fore, but it would be Immeasurablybe wledpmof and discretion of the legmorp flexible, since it could then and that th time haa islature, condichanged to meet cnsnglng expencom to remove all restrictive and tions without the prolonged, definitive tax provisions from sive end sometime futile struggle stats constitution to secure popular authorisation for Another argument for the wide proposed changes oy conMitutionsl open .constitution on tax amendment. matter as I believe, that It is In ths second place. It must b promote efficient tax adminrealised that in soma states chang- will The disposition to make es In the (ax system have not been istration. the definite constitutional provimads frequently enough. Archaic sion an alibi for any legislative or and obsolete measures, dating from are administrative ehorteoinng that tha early nineteenth century, condevelop, has already been still in fores because ths Boms may - That notedthis exist disposition stitution requires them. ran ' hardly b questioned. With wastes would hasten to revamp this alibi removed, the legislature to order In tax systems their has no longer a plauslols sxcusj up more adequately them bring failure to enact proper legisto datf. Freedom to accomplish for oflation, and the admlnlMratlv this result would ha a welcome ficials can no longer resort to th opportunity. that there Is no constiIn th third place, w must re- argument sanction for the law or member that modern legislatures tutional for their act. Certain California are fairly responsive to th popu- assessors refused to apply th Inlar will and desire. If the process tangible) tax act of 1927 on th of tax legislation became a merground that It was ry go round, under an open con- tional. TUI contention unconstituproved to stitution, and If this condition of be correct, but was not tho affairs were to continue, it would function of tho Itassessor to pas evidence be rather conclusive upon this point in advance of th that the people of that state de- court If tlie constitutional methsired. or at least approved, such ods of selecting anwmora othchanges would er official be eliminated end procedure. Bom some and if be made, and tinkering ell of theoe offices he provided for would occur, especially in the of a first years after such a plan had by statute, the establishment administrative been Introduced. In almnet any structure, with adequate lines of atate. This we must recognize and and control from top be prepared for. That the peopi supervision tn becomes bottom, much easier-Thof any state would tolerate wideadministrative spread and devastating modifica- Ilk ths tax system organisation, itself, then tions of thrlr tax system at every becomes session of th legislature appears state of elastic, flexible and if the opinion is such as to me extremely doubtful- - If they to make public efficient tax administradid, I can only say that they get tion ' Its attainment is possible what they deserve and they denearer than It is If the serve all that they gel. I am will- measurably assessor or ths reviewing hoard-oing to trust th average state, of th present time as In other officials s re mads secure their and independent having enough common sense and of control,position by th constitution. practical judgment In this Impor In thn third the absence place, (ant matter tn avoid dangerous or excesses. When we add tn this tha Will rigid constitutional provisions spare the elate and the taxInfluence of the chief executive, hacked when necessary by his veto payers of a certain amount of reunnecessary power. T cannot bring myself to latively with Its accompanying litigation, expense believe that this objection, impor and bad feeling. Constitutional tnnt as It may be, 1 sufficient to of a sort questions will booome all of the advantages Litigation which may he derived from leg- much lea Impm-tanInvolving rights and equitable adislative freedom in tax matter.' ministration will bn rs A final objection that may be as before- - Dut all of Important tho suits urged Is that fundamental rights brought to test the In us whether may be Impaired by the enact- or not ths legislature crossed all ment of discriminatory legislation of th tV and dotted all of the Aa long os the constitution conIn drafting the atatuta aa "I'e". tains a bill of rights, however, by the elaborate constithis objection can have but Ilttls required provision, will dlappear. force. With th broadening scope tutional ths equity of ths 14th amendment to the In many of tlieso ths law. as federal constitution, we have an and ike soundnessmsof v suoeisnttv re. are additional assurance that erta:- ci'tat'nred. Timpis p! is almplv piicroaehnien'a upon the rights of In ahc'l.er the ac individuals would nor he p.velKr? squr-- epaint with the cten if some turtlrular ':o e. teiei1, d rt r Islature ahenld he unwise enough Mil inn. amt .rielnq ef the ennsH-- ' the rrestsr ths numtn attempt It. If ws turn to th arguments for ber nr tlese detail lbs greater uch a proposal, the moat Impor (OoiiUausd On Fags Throe) . 1 n, Con-gre- In the light of my conviction that as great degree of legislative freedom is desirable as It Is possible to achieve, I conclude that frotw the standpoint of sound taxation, that constitution is best which says least about taxation. Thl la not a radical or revoluttjnary position, for there ia one atate in which the organic law does not make reference to the subject, while tnere arc several other states In which the constitutional language on taxation is confined to a few general statements, with no reference whatever to the tax forms which shall be used. To some this proposition may sound Ilka heresy and the utter repudiation at tha good works of the men who laid the foundations of our government But I hold otherwise, for it seems to ms that ws are doing tha rankest Injustice to th men of another generation In thus Imputing to them the Inability to realize tha necessity of legal changes to meet changed economic conditions. I cannot belleva that tha men who put ths general property tax into ths constitutions of Ohio and Illinois were Intentionally binding ihese states to that system of taxation for all time. Ths tax 'fundamentalists" and those who have become beneficiaries of this system as a result of great economic changes, have been responsible for such notions. The very fact that these men. In their time, had tha courto age am the progreaslveneei adopt new tax systems should mean that today they would be capable uf grasping the slgnlOcsnee of the changes which have made their system Inadequate. They were progressives, or they would not have been willing to introduce measures which were then new. even experimental. It ia unfortunate for us that they decided to write their tax system Into the constitution on account of conditions then prevailing, or on account of their Interpretation of theaa conditions, and the way to deal with them. Some of the argument for and egsjnst the constitutional tax code may be reviewed briefly tn order to see this proposal from all an1 gle Ons argument in favor of ths prevailing system at tax cods In tha constitution Is Gist the power of taxation 1 thereby conferred and determined. But auch authority Is negative end limiting only. In its effect. R.ii unneceunry to write the details ot a tax system into a con stitutlon In order to civs the state the power to tax. The eoverlgn state already poasesaea thia power, for It Inherent in the concept of sovereignty itself. If a state constitution mads no reference whatever to the subject, that Mate would wlthqpt question have ths power to impose such taves on tha persona and property within its Jurisdiction as Its legl.'fature and lta people deemed proper. We need not worry about the source of the taxing .powet in considering the elimination from our atate constitutions of tho dead wood and uselese lumber of the taxation structures which they now contain. It might be necessary. In making a sweeping chance of this sort, to Insert some expressions which would assure the court of the popular intention, but aside from this precaution, no further reference .would be necessary, so far as concerns rull legislative power to act in the framing of tax measures under a constitution from which all detailed provisions had been eliminated. A second argument in favor of detailed constitutional provisions Is that by such means only can proper standards be assured. If ths constitution provides the standard, or them snnor of procedure, this is supposed to assure the result. But those who are familiar with thl subject will readily agree that rlg--I- d and detailed constitutional tax provisions do not in themselves In sura legislative or administrative compliance, example, the constitution may definitely provide that tho legislature shell appropriate money for certain administrative uses. Unless ths amount Is specified In the constitution, ths legislature may easily starve out this service by insufficient allowance; but If tha amount is stated In tn constitution, that amount must be stand, in approaching this subject. Is that legislative freedom to enact, change and repeal tax laws la absolutely essential to sound and equitable taxation. Viewing thbi matter primarily from tha standpoint of tha several states, there are two Important reasons for allowing the legislature a free hand. The first is tha dynamic character cf our economic life. Economic conditions have never been static, in thia country; but in our own time, and aapecially sines the grealt war, changes have been particularly rapid and Some Person may derive comfort from the old, though not necessarily true saying, that an old tax la tha beat tax. This is co'd emofort at beat, however, for there are old taxes, as well aa some not so old, that are melees, while It would be possible to mention aomo antiques that are positive hindrances. Tha degree of legislative freedom for which I am asking does not imply that each state legislature would immediately proceed to throw out every old tax simply because It la old, and substitute a lot of newfangled schemes and practices; but It would permit a greater degree of adaptation of the form of the tax system to changes in the character of business and aoclal life, and thus a more adequate realisation of tha sound principles upon which all taxation ahould restA second reason for favoring greater freedom and flexibility for the state legislature is found In the fact that ours is a federal union, in which the central government possewes certain powers of legislation and control. The states must be free to modify their tax systems quickly in response to any changes which Congreiw or the federal courts may introduce. The greater the detail with which n state tax system is laid down in the stats constitution, the slower and mors burdensome must be the probets of affecting the necessary adjustments. Numerous illustrations may be found which . demonstrate this point. For example, the federal Constitution reserves to Congress the right to regulate Interstate commerce. If a state wars to prescribe, by constitutional provision, a rigid method of taxing agencies or Instrumentalities employed in interstate commerce, a decision of the U lilted Statee supreme court might at any time invalidate this Bine method. the state' legislature could proceed only in conformity with its own constitution, 'n amendment would be necessary before the state law on this subject rould b changed. Tha bank tax situation in California fa case in point which will be referred to again. The proposal to give legislature greater freedom In matters of taxation Immediately conjurea up tlie ghoats of other times, when the strong reaction against truly nr supposedly corrupt legislatures and executives led to the attempt to curb them by expanding the state constitution into lengthy codes, on the theory that the greater the detail with which the will ' of the people was expressed In the constitution, the more difficult It would he for a legislature to depart therefrom. What was not realised so clearly then was that if departures front the rigid system appropriated, and whether It Is laid down in the constitution were needed or not. an amendment is more difficult. It was also tnoic to secure a change. Again. difflrult to live up to them. nml the officials responsible fur admin-- 1 -omelimcs impossible to introdure Istration may tacitly or expressly even the ne essary and sensible Ignore the constitutional that were required ment, and th process of requirerhingea holding new and by often utterly these officials to thstr task Is cer - tainly not made easier by the fact that the constitution, rather than merely a law, provide the standard. Many stats constitutions provide In ths most definite language that property shall bs assessed at its true value. Does this provision have greater sanctity, in ths eyes of assessor and boards of equalisation, for being In the constitution, than It would have as an enactment coming from a legislature which had full power to aRermlns the of sssesment? Certainly it could not well be more generally disregarded if its source were lmply a law than R has bean, with Its source in ths constitution. At this point it may be well to add that as part of tnis program of the constitution I simplifying would eliminate 'from that document all provision for ths officials who are to administer the tax system, unless ths constitutional lawyers insist upon the necessity of so ms sort of general authorisation to th legislature to create offices and provide for the manner of their being filled. When we get to the essence of ths matter ws find that any tax system la just as good as its administration and no better. The tax official, from assessor to tax 1 r two-thir- sta-blllt- y. pro-gre- ea s r out-wel- eti - '. |