Show CRITCHLOW WARNS OF TAX MEASURES group hitting legislation Is condemned by former tax commissioner danger explosives this in effect was a warning sounded by george A critchlow for more than three years state tax commissioner in ha analyzing various taxation measures now before the twenty first utah legislature for consideration mr critchlow an acknowledged authority on tax matters revealed real danger in several proposed taxation laws danger of the most acute sort that if exploded by being enacted into statutes would react to the detriment of the state as a whole although they might favor some special group the numerous factions blocs or what have you were blamed for the condition in which the legislature now finds itself as regards taxes in particular mr critchlow backed by hundreds if not thousands of big and small business men and t taxpayers Lp ayers generally see in taxation measures sponsored in house and senate 42 aimed to penalize by additional dit ional taxes some particular industry or group these the tax expert shows were introduced not to raise revenue for governmental purposes but to confer advantages upon one group or another either by way of exemptions in favor of the sponsoring group or penalties against competitors according to the former f tax commissioner this sort of taxation is dangerous to the states interests at large their revenue aising absing i adjuncts ostensible on the surface are in reality submerged in advantages accruing some favored group and invented solely for the purpose of securing support for the bill these measures are in fact he says introduced to believe relieve some group of a portion of its tax load at the expense of some other group business of industry there are for example points out mr critchlow five measures prop proposing osing to levy additional taxes against metal mines nine relate to taxation of public utilities four seek to make insurance com companies panics pay more taxes two have to do with the sales tax designed to exempt certain products affecting certain groups and so securing ad continued on page 5 critchlow warns against dangers of tax measures continued from page 1 van vantage tage over the remainder of the state then there are taxes on oleomargarine natural and artificial gas exemptions proposed to relieve certain activities from gasoline taxes the chain store tax traveling salesman tax and the many proposals to discount and compromise delinquent and tobe to be delinquent taxes the excuse for many of the tax levying measures is that some groups are not bearing their share of the tax burden and that some other groups are carrying more than their rightful load demonstration of these facts rests largely in the say so of the sponsors to prove their case effectively is next to impossible for support in pasing the bills they rely upon the support of the groups and individuals divi duals who hope to relieve themselves of some part of the tax load they have been carrying according to mr critchlow the only way in which recovery may be achieved is to subordinate eriv ate atel interests to the interest of the whole to enact tax legislation of a general nature after junking all special taxes and concentrating upon measures affecting all classes of property he cites as measures general in their application the income ta tax tak K the state sales tax the corporation franchise tax and the gasoline tax stop look listen speaking of measures listed by the tax experts and many others as inimical to general interests and entitled to special mention in the watch out for the locomotive class is the house joint resolution introduced in the lower house by representative milton B taylor of weber county and known as H J R 14 under the provisions of the resolution the author would give future legislatures power to tax levy collect and allocate taxes for the general welfare of the state he would in brief put into the hands of 83 men and women the means of saying just who would bear the taxation burdens of utah he would make the legislative body supreme in its power to provide ways and means of handling everything pertaining to taxation and disposal of revenues raised by taxation suppose say opponents of granting such far reaching powers some business or industry could sway a legislature to its immediate desires along taxation way or presume that labor could wield an big stick or grant that agriculturists held a balance of power what would happen in any of these events just say the bills opponents the enactment of laws that would make it easy for the special groups in command when it came to paying taxes referring to other supposedly revenue raising as dangerous to this or that group while lessening burdens in other fields the tax experts point to the chain store licensing bill they declare that this would cost one industry alone about per year an unbearable burden another is the measure passed by the house enabling cities and towns to tax traveling representatives of utah manufacturers and wholesalers but not those from other states the senate committee to which the bill was referred has deleted this provision under the assumption that utah business and industry should be kept competitive and not be made to bear burdens outsiders may avoid all of which raises the moot point as to where taxes should be levied the experts people who know about taxes say upon all property and income generally not upon special groups to the end that all will bear a load proportionate onate to their means and for those without property or taxable income a just sales tax universally ver sally levied dangerous curve ahead classed by the tax experts as group hitting legislation are such measures as those proposing a gross sales tax of one per cent on the gross receipts of corporations including sales rentals royalties interest and dividends and another amending the present sales tax to prevent any person collecting a tax from a buyer listed as group favoring legislation although not taxation measures are the bills changing the state industrial act to the point of making the work mens compensation provisions an unbearable burden upon industry the senate billi bill relating to regulation of trucks and private carriers and the house bill fixing hours of work in mines and smelters shelters sm elters in the same class the tax ex and governmental authorities list many regulatory measures that if enacted into law would give the public utilities and state industrial commissioners practically unlimited and unchecked power in the regulation of many industries in the end and to simplify legislation tho the experts propose that all such measures be junked bunked at least as far as revenue raising is concerned in favor of general taxation legislation they favor legislation that would affect all classes and groups justly and equitably A new record for introduction of bills resolutions and memorials was set by the present legislature before adjournment last week by that time the legislators almost all of them had departed on a trip to southern utah and the boulder dam the house and senate hoppers had been filled to overflowing with documents proposing to enact this new law change that existing one provide for state constitutional changes me moralize the national congress or sem something ething else requiring action by the house bouse or senate condolences congratulations and the like the total of introduced measures may reach the mark if legislators take advantage of the opportunity to offer new measures through suspension of the rules thus getting around the 40 day limit set for introduction of bills resolutions and memorials committee meetings and public I 1 hearings with short afternoon only sessions are giving way this week to morning and afternoon sessions for the consideration of already introduced measures all powerful sifting committees have taken over all bills resolutions and memorials in both house and senate these committees 7 members in the senate and 12 in the house of representatives will fix the calendars each day hereby deciding what measures will come up for consideration from day to day this means that 19 legislators will decide the fate to a large degree of whatever legislation is enacted during the two weeks remaining in the present session many measures are expected to die in the gif sifting ting committees they will never reach the house or senate for final passage or rejection |