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Show Governor replies to Tax reform request . A reply from Governor Scott M. Matheson to Utahns for Tax Reform advised the Cedar City organization that he felt a special session of the Legislature would not be suitable for a study of the tax reform that we are urging. He also enumerated four items that he considered as difficulties dif-ficulties in the application of the land ..value tax. We are appreciative of Governor Matheson's consideration and response and his view that,"Site value taxation is certainly one of the many alternatives to consider." In the articles that are to follow there will be consideration of objections ob-jections and difficulties that have been expressed regarding land value taxation. The first four of the articles will deal with the difficulties that have been enumerated by Governor Matheson. Our hope is that we can contribute to a better understanding of taxation. Proposition 13 is a tax revolt that responded to a critical need. But the amendment to the California constitution has serious shortcomings. These can be avoided in Utah if the Legislature is diligent in tax research and if the public understands un-derstands and supports tax reforms that meet the requirements of equity and justice. We are disappointed in most of the tax action in the legislative session that just closed. Commendable were: (1) the constitutional amendment proposal to remove the personal property tax from livestock and honey bees and (2) the scheduled phase out of the sales tax on farm machinery. However, we had hoped that the schemes for attaining tax equity and justice by abatements, circuit breakers and rebates would have been found unconstitutional Even if use of the State General Fund for such purposes is considered ap-propriate ap-propriate the refunds are made only to homeowners and renters, therefore : being discriminatory to commerces and industry. : What are the requirements of a good tax? The accepted canons of : taxation of 100 years ago appear to be : equally desirable today. They were : enumerated, as follows, by Henry i George in "Progress and Poverty" : when it was published in 1879. "The best tax by which the public : revenues can be raised is evidently that which will most closely conform j to the following conditions: : "l.That it bear as lightly as possible ; upon production-so at least to check : the increase of the general fund from which taxes are paid and the com-: munity maintained. "2.That it be easily and cheaply : collected, and fall as directly as may be upon the ultimate payers-so as to z take from the people as little as: possible in addition to what it yields : the government. "3. That it be certain- so as to give ; the least opportunity for tyranny or : corruption on the part of officials, and : the least temptation to law breaking : and evasion on the part of the tax : payers. j "4. That it bear eaually- so as to I give no citizen an advantage nor put s any at a disadvantage as compared with others." ; As various taxes are considered we 2 believe i it will be apparent that only the land value measures high by ? every test. |