Tax relief, reform, revision, reduction


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Tax relief, reform, revision, reduction
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United States -- Bureau of Agricultural Economics
United States -- Dept. of Agriculture
United States -- Bureau of Agricultural Economics
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iT P .2T Bureau of Agricultural Economics

-- UNIV F1 p II /
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By Eric Englund, Assistant Chief,
Bureau of Agricultural Economics

Address, National '&lax Association,
Atlanta, Ca., Oct. 15, 1931

The program committee asked me to discuss the tax situation as it
affects both taxpayers and tax rcfor.ers, recognizing that most citizens
want to maintain our standards of public service and rerueembering that,
unfortunately, many want to do so merely by "taxing the other fellow."
From the beginning it was apparent that it would be necessary to deal with
this broad assignment in general terns and that there was danger of pre-
senting mere generalities, a danger that became more evident in the
attempt to write the paper.

Realizing that the assignment could be handled much better by an
experienced tax administrator or by student of taxation who has to his
credit many years of productive study of the subject, including at least
an occasional contact with the practical conflict of "tax reform", I
accepted the invitation with misgiving, an'i suggested the title, "Tax
Reformers' Need for Introspection." This vias thought too scholastic, and
"Relief, Reform, Revision, Reduction" was substituted.

While I am in no sense a business prophet and cold not oven attempt
to predict the duration' of the depression or the course of the general
price level in the next several years, I believe a profound change is
imminent in public opinion relative to expenditures and taxation. If the
forces that have brought about the world-wide depression should defy efforts
for speedy and complete recovery and if prices in general should remain
near their present level for a considerable period or decline further, it
seems certain that this reversal of public opinion will cause material
reduction in public expenditures.

In the farming areas, where I know conditions bettor than elsewhere,
* ra substantial proportion of the farr.murs will have very serious difficulty
in paying taxes in the next few years, especially in the more unfortunate
sections whore many will be wholly unable to pay, unless there should be an


early and very substantial recovery in agricultural pricess and insoma3 :- .....
brief mention of a few gonpral data will sorvo to cimp.hasize this point: ..j,:
Estimated taxes per acre of farm real estate last year averaged approxi-W". .'i
matoly 150 por cent above the taxes in 1913. Prices received by farTers: ......
for their products last year wore only 17-per cent above the p4Wl level .
and had declined to 28 per cent below that level by Soptembor of this y .a.'*
Meanwhile prices of goods bought by farmers in 1930 wore 46 per cont and
in September of this year 27 per cont above pie'l prices,

Estimated gross cash roturns from the sale of crops; livestock and
livestock products declined about 23 per cent from 1929 to 1930' and
declined further in the year with the fall in prices. The average
value per acre of ton loading crops, 'reprosonting about 96 per cent of tho
total area in field crops, was in the past throe years only about 10 per
cent above their average value in the throo years 1913 to 1915. Last yoar.1'
gross returns per acre wore 13.5 per cent lower them in 1914 while taxes
per acre, as noted, ;are about 150 per cent higher.,

S Studies in several States-irom 1922 to 1927 shoved that real estate.
taxes took an averaCe of L.bout one-third of the not rent of farms. Iudging :
by the trends of fa-m prices and ol farm taxes since that period, the ratio
of taxes to not rent in the mast year no doubt was much higher, taxes prob4n ij
bly. absorbing the whole rent in the c-ase of a substantial portion of the
fans especially in regions of higher tax levies. Because of declining L ......c;|IH
values and rising taxes thim estimated average tax rate on $100 full vailiMI>tlfM..l
of,farm real estate increased from $1.22 in 1924 to about 1.50 in 19530, ti
latter figure representing an increase of about 120 per cent abovo tho..
estimated rate in 1913. In view o0 these figures, supplementing other ovY..i
donee of financial distress in tho farming sections, it appears cortai.:
that public demand for curtailment of expenditures will be more popuorful It.,,;||
the near future than at any time for niany yours, especially since urban
taxpayers will fool1 the -.eight of .taxes more acutely as a result of roudue l
prices and diminished income.

All expenditiures within a given, local cormmuimity are not subject'to II
control by the taxpayers -or even by. the voters of that community. State la-s" iir
compel or encourage a substantial part of the local levies. Broadly speakss; :ill:',
Showovor, and aside from the increase in taxes resulting from higher prices of |
goods and services bought wth the taxpayer's money, taxos have rison mainly ..'
because we citizens, have demnndod that government provide for us more im-
provamTIt and more soevicos. Studies of the functional distribution of farm = 1
*taxes- in some sections indicate that approxir.ately one-half of the increase i
in taxes on farm property sinco the proeniyuars is duo to increased oxpondi .7
turos for education and. about one-fourth to increased expenditures for roads. ,|.H

Within the moans provided by our form of goveornmont for the expression. .',
of public opinion, the people havo chos-n to spend an increasing share of i|
* their income for purposes which.they deopm worth while.oven in preference to
lower taxes. It would be hazardous tp pass judgment upon tho wisdom of this. : ||
As individuals ic may-bolioevo sozc. or oven moot of'tho increase in oxpondi- .i:!
turos unwise. But who knows that tho incrddsod oxponditureo for those .:,i
improvements and serviceoshavo not boofl worth whilo, tbit they haveo-boon lose: .I
conducive to the welfare of tho people than if the funds had boon left with ji
the taxpayer to be spent by him privately? I


Tho bolicf that Tie arc facin.,, a rcvursal in dominate public opinion
relative to expenditures may seem inconsistent lith the fact that reduction
has boon dcmandod all those yJars, vihile oxp:-nditurc., -nd taxes have boon
steadily rising. Ca.ndidatos oftin h'.vo been cho,- n for public office on
tax reduction platforms. In tVc majority of c-sc s,.the promises for tax
reduction have beeoon mr.dc sincerely an. "::th detcnnini.tion to put tIecm into
effect. But when those mon h..avo triL.d to c.-.rry out thUir promises the
citizens often have rusolvod thcmscl':cs into larger or smrallr groups
dcmanding this or th.t iinprove-iic.t or service, rith the: result that many
officials wvlo have tried c-rn.-tly to chock expenditures by curtailing some
active or by resisting the dcn..,md for ncw improvements :.nd services, often
havc/ubbed "unprogressivc" or' "pcnn:.--iso "icnd pound foolish." Thus the
strength of the general popularity of tax reduction ha2 boon no natch against
the aggreate ctAongth of the dOmn,.nds for particular iraprovcicnts and
services. Consequently, t-.xcs hi'.vc continued to rise despite promis-u to
check thmn.

S While Sta.t,-. a.nd local ::p&:.diturcs h".v- i:.c..:w.. d rapidly, wo havo
relied upon a systc.ii of taxation i.hich even i-. th'. face of far-reachin-g
economic char-ge has u.Adclr-onc comparatively little i.rd, 1oLtal revision.
This has bocn pointed out so oftcm. bofo'rc this body and clsc-.hero that no
emphasis vill be Dut upon it hero .,::cept to rer.ffirn the condition that a
disproportionate and unfair sharu of the cost of 3-tato aind local government
has boon put on tangible property, p-rricularly on ft.n:s and hones, as a
combined result of a rapid ilcr;.\eo in expuendituros and an excessive
reliance on the -,.cne'ral property t.ex; L.oroo,'cr, 'the extreme rigidity of
this tax and the unrolc-.ti;g certainty '.ith whichh it falls on the agri-
cultural clk.srus cspci lly in of little or no net cash income, have
created a serious amid o-vcn a desperate situation in many agricultural
communities. Evidence of this is found in Gdelinquent taxes c.nd tax solcs,

Ir chbc recent period of r,-pidly incro"-3i-'g expenditures and severe
strain on r- tax system., thcre has been no dearth of tax rLeformers, revisers
and reducc.s. Among these arc the ultra conservatives rV-'o have insisted
that rcdu-tion in total cxpcnditur.s is the only tiiing .-.)-th attompting along
v-ith efforts to icnd the property tax hero or there ard that nec; taxes to
replace a part of tahe gncrral property levy would mrean only an incrcaoe in
totaloxpcndituros by the -.mount of the non revenue, thus yielding no relief
to any taxpayer.

On -the opposite sido arc the r-'.dical elements wTho clcimor for increased
expenditures for all sorts of improvements, services, and reformr movements,
Aside from the desire for morc'mn.,1_ to spond, they see in various tax
devices po;;orful c-a:s of reshaping the economic order. By implication their
motto'is "soak the rich".

Another class of t.x rcviseri include the group advoc-tos, the
representatives of class interests. Their support of or opposition to change
is based on conflict of interest. k-iong then wo .aro mo.a likely to find the
art of advocacy highly developed. For than there is a largo and, within
limits, an honorable in tax revision so long as revision is achieved
by compromises among conflicting groups, and this will bo'the caseu more or
less, for a long tine. The central idea of the extremists tzong then, seems
to" be that almr.ost any tax is a good tax if it can be ardo to fall on "the
other fclloT."

Finally we have the students of taxation who try tO be .sein..ttt$&;
minded. They see in each of the othet three groups somethiti useful or's% :.:,.
worst inescapable. Often,. however, they assume a position of al6ten m:. ::. |B
from which to survey and judge the conflict of actors on the stage below. ..: .
If by objective inquiry they come to the conclusion that the economic earfffet':-*, *-
of some particular tax-is bad or that some group is relatively overtaxed the.y',::"
too, may properly becomno makers and ovon advocates of plants for solving. the
problem. Once started on that rood, they may soon roach a crisis in. their
efforts to preserve scientific objectivity. Fortunotoly there is in this
Association the corrective .influence of a varied membership, affording
opportunity for men of different opinions and interests to moot and to-
wrostlo with real problems in a field of common concern. :! |

It appears to boe generally agreed that wo are facing unusually sOriou_ q
problems growing out of the decline in prices and the world-wide doprossni iii
both preceded by a period of rapid increase in taxes and in bonded debt.

What linus of action should we as students of those problems rocA4"jexi
to moot the dorands for "relief, re-Corm, revision and reduction" with the -
least possible sacrifice of standards and without allowing tax revision .to'
degenerate into a nero parrying for advantage in a gcanio of putting the ta ;
on "the other fellow',? Obviously I cannot answer this question beyond a. -
brief expression of personal views. Those -vieous depend in part on the dot
belief that-when the present depression shall have come to an end, as I .
believe it surely will, Lnd when its effects shall have boon largely moMtSVi .
or forgotten in another period of reasonably gcnerai prosperity, dominanI# ,
public opinion again will ch-n-4e, from rctronehnhmcit to expansion in pubnl :t1!!^^ I
exp nd i t ure s. HilJ

Our task as studc.ts of taxation now is throe-fold: First, -to .tfo.x....
general and particular plans for reducing total expenditures with the||||||..
possible injury to essential services; second, to develop plans for ApTP ||
in the administration of existing laws; -.nd, third; to propose tax rovislififl^.'
for sinplif-ication whore possible, for .Ldequacy where necessary, and for iH
fairness whore the present system distributes tax burde:-s unjustly. Any
attempts at tax revision should recognize that when the urge for reotronebi4Ht
shall have been relaxed and forces for increased expenditures again shall.
have beconome dominant, the fundonontal need for economy and for resistance: iW.t
sporadic and ill-conceived oxpn-.ision of expcndltures will be as urgent as
In formulating any prograna of revision, determined effort should be mde t&S
provide effective checks as a pLart of the fiscal system itself,

The rotrenchrnont in State and local expenditures whichh public opinLl..ia
will insist upon, probably will -be achieved in throoe .ays: Through the inmerm
in the purchasing power of the dollar, although adjustments on this account."
will lag as they did when the valuu of the dollar was declining; by the re-
duction of w;:stc inefficiency; and by the curtailiaont of less ossonti4a,

Obviously no specific and detailed.program for curtailment can bo ij
devised to fit all states and cot'.runitioo, Budgetary control and.othor doVfl0::
concerning which wo learned a groat deal from yostdrda','s pr)grrni sBhould 'b?
J -

v.rticula.rly pronioi-.c :o'.: h,'hn public opini')n s-.c:s to be ,.nr fvor:.blc to
control of uxponditures. I:,t.ra:l rcrjr.L.,iz. ti.r-, CO.ol1id.ti.;n ': vc;..
olir'inatio:i o0 siio local govLrzeLntt.l u:'.it;: .s :t-.:)uld prjvc helpful '.
would coordinAtion nrl rc.llocr.ti'-i o fuictijns. Orr.-.,izcd effort by the
more responsible c1cr'c-ts in c' c.u f:u-it, -houl.d ":ccrnlish nuch in
solocting for curtr'.ibLi t tho..o gcr-'ic.s '.-id i.,mr ,., ,' nt : which h c-n bu: post-
poned -7ith least inL.iury to th. r- i-;--l1 -t.,d:.rd :-.f public Srv.,icc.

Actual '.d'cptiorn of th;:;;,c i; rV.:,: '.te :pcnc o-r. public ;-pi:ion.
What is noe'dc.'L n. is c.rzful n:Id ictjjilrd r.c.r.arc to ,h';.: th.
actual situations m. to po-,int ,ut '.;!-,r:..,..d -.PM: :. L ,s .y bre :-,f'c:;et d by
rcorganiz2.ti.z. t.. )-thcr chan....:c in ljc"l .o,-cr c':,.t. Th.,n th sc facts riu:-t
be druiiamtized, mundo {a part of public consciousness by "propapianda," -- or, if
you prefer, by "educ:Ltional pT)ublicity." In this there is a large field for
the essayist, the journalist, the "popularizer". John Stuart M.ill wrote to
Thomas Carlyle: 1_/

"You I look uron -s an artist, a-.nd perhaps .the onely Genuine one now
living in this cotu.-6ry: the destiny of -l lies in that direction; for
it is the artist alone iin whose i.-kAds T-ruth I.,ecomes iliprussivo and a living
principle of action."

We should not be ovur-opti..,istic, ltoCverj. as to tihe .amount of re-
duction to be expected by bud..-,;t/.ry control, reallocation of fun'mctions, and
reorganization of local jovornTin onbal urits. Along with the pressing need for
tax reduction in these tinics, ncw 'c;1, arise which tend to offset the trend
toward curtailmcnt. dhil' t:xp,-.yers in :,a-ny c )U,,.Uiitie3 fool acut.ily the. ncod
of retrenchment, ar; others not ring direct taxeC-s .7hosc votes 0..:.o I
count in dctormininL, the fiscal policy o2 the cr)ribiimity. In addition there
will be the usual rosist-.nce to rotrcnchmicnt, although it prob-.bly will
to yield lie :re a.nd th,-.rc to the exigcncieos e-rowingi out of the d,. pr' -ssion.

It is of course, n.-:,:, :.s ,;lv-.ys, to improved the d.dninistration
of existing, ic. s to secure. gr'.ater' .'.cscssn. nt, to enliarge the
tax base by full. -ccording, to) lu.'v, -.d to put an th.j t .< rail the
legally t--.xable pnrpLrty th".t n.'v; usc.--s. WC.hile :ro:ti.r. that all this ill
be helpful to the ovc'taxod pro.crt., owner r.-.d, th.-roorc, highly .rorth while,
I do not ..grce vith thnso v.ho inisif-t tla.t inpravc "_at in-i a-A.Ainitrrtion :'nd
rotrenclhm -unt in -.xpcnditures ciibod- '.:1l th..t is \'.arth strivingnf fror .-.t this time.

1/ July 17, 1832. Letter,. of ..Jolm Stua-rt Mill. LonLi ..s, G-rcn & Co.
Edited by Hugh Elliot. Vol. 1, "p. S5b.
Carlyle replied: "I', your critic:.l coti',w of ire I c,'.n c-.sily
enough forosco th'AL a fo: :;c.r vwi.ll pr-)ducc ;:ondcinc'rlal r(.u'ductiocn, and
your "Artist" '.vill stand forth in hij true di.nLnjions,, ?.n hloncst Artisa.n:but
e oven this in these days is soeithlin-; -.ULd al-w.ys it -All be flattering and
1'icouraging th;At a of' your cl'.' --r.css .:id coAl dclibcr.-v.cieL-,3 could so
oxa.ggcr:-te mc,t" ,dugust 28, 1832. of rh-n).i Ca,.rlle t,. John Stuart
M1:ill, J)hn St.-rlinC -.nid Rob,-rt .,r .\ri.;,,pi. 12 (T. Fisher Unwiin, Ltd.)


4 e1
It is of ton said that new tVaxes9 a State income- tax, for inatoe6p, K
would accoplish nothing except to increase total expendituresby iiiii'
of the now revenue. While individual oxanplos my bo cited in support of this
r- a .c :: in s.: po: f t l .

argunont, on closer inspection the. argunt soons doubtful. n th irat .iil:.
total expenditures have risen rapidly everywhere in the past tuo docandoe ufniclpoxr
CvOryJsyston and combinationi of taxOs. Also, it would bo difficult to dofen&.
the assertion on thdorotical grounds for it overlooks tho fundamental facOt ta... i
the offctivonoss ofi' public donnd for increased expenditures rests on tho 4-"l^
right to vote and not on the duty to pay taxos, The right to voto is not .
coincident with tho obligation of conscious contribution to the support of
government. Moreover, property miners thrcsolvos nr.d othor taxpayers cortai3:i
havo not always resisted the public urge for additional. cxpondituros ovon.. they know tht tho proposed oxpbnditur os'would oan higher taxes. For thoe ......:
reasons the ground soors very tweak uidor' those ho in effect say to tho f ..... K..
.ond the hone oiter: "You miust continue to bear the lions sbaro of tho .^,:itBl
State and local govcnnroet because we daro not tax the ta-.n rho nows pays I ..
than he ought to pay, for fear the now revenue Trill be addod to tho present -
total expenditures.t"

In addition to insisting that nothing is uld rtlh attempting xcopt. K
rotrenchnnt Land isprovoont in property assessment,o it is soyotireos aii
that tax revision to substitute other taxes for a part of the property 1v..
is "class legislation" or "special f vaor"J If this assertion is basod O:,piid .'
thing it nuct be based on theo dubious revsuiuption that the property taex, Iot .... ..N
pocially if bettor ade-.inistorod, :ow .uld noot the canons of justice in u*'u
action d i:i that nothing his happcnod onin economic evolution in theo past .....ii
50 :'cyars to ncdco thu property tax basically incapable oven of approximotis i iiml:.. ...
first principle upon which the corcitteoc appointed by the Association tQ
propose a iodol Syis"tori of state and Local Taxation based its roecorondatloe aK:i!
twelve yoers ago. -That principle rearls: "Every person having taxabloQ abiMilSllB.,
should pry sono sort of a direct personal tax to the govornmiont undor ,hich ii
he is do::iciled and from khich he rceLivos the personal bonofits that govorn:3liK

Earlier in this paper the view- '.nns expressed that tho. urgo for Btifl
further increase in total public expenditures again will becoria dominants -who.
theo depression is over ath inc its effects i nrgcly iciolde or forgotten,. If.,.ti.t.
is the case the property le4y is likely to rise still nearer to tho point o ........
confiscation unless other substantial sources of revenue are A foiid. This
prospect is in itself a reason for t-ix revision. I believe it to bo an
cosential part of any offctivoe, long-tino praograii for ocoinoy in.rStato and.
local expenditures, that .the systorL of taxation shouldbo sot revised t"t tho'
duty of conscious contribution to tho support Qf govormu.iont will be oxtndod
to as large a pjrcoitago of the population n .-s possibleo. This, plus sor iI
schoroe of budgoetai-ry control and full publicity in wad-ranco explaining tho :::J

V/ Proceedings OI the National 1ikx Association 1919, pngo 429, .


:.Jcaning of proposed now ox7. indituros in torm's of -ZhL ir -,j-'.ct on ta.x 1cvii,_
7ould help to chLck ill-cosidCLrod;n of ox0.'iditurcs .1'..nd SLould aid
in stimulating keener in :_'d loc.l i-.vcr.rioxnt. I sco little
hopo for offoctivu control of .x-e:niturco in t e l"n" run, un'.r a systuL:
of taxation the -many "mt, aJ, 'the fe-o: contribute co-isciously. This
point of view is b: no i icazc si;.t.t Tcith any rcasonablo interpretation
of the ability-to-p.y principle includin- pr. -r.ozivc tca.- tion.

It ir.y be co:ncludod, t1Lcrforo, th".t WO Tiould overlook a larpo part
of our duty a-.:. -iss :iuch of .)ur op-ortuLity if wo ;hmauld take the position
that rc-uction in total cx ,cnlituros a.. pr .v'.c'.t in a.-scss;.ont, although
in t1i.:solvcs a:L lir'blo, c :body all th.At should be attci .Ptc,!.

SThere if- nothi:. r-cvolutionary or really now in thu gnerarl claLractcr
of the tax ruvisi)i. that should bo nttc!iptcd alo-.- l th rutrcnc:c':cnt and
ac.-:inistrativc i-..1ro';c.-c,.-t. But it my be nobossary to nriodify here nnd. tV'cro,
and ccrtinly to rc-3scrt, th.'ij r,-co:ndations alri.Cly i .Al by co.-riittoos of
this Association. Thcre iri perh;ps no field of public policy in v-hich the
gap is v.:idor bctoc,--a knoe:l;dg, a..d practice tthan in t-.x:.tion. Probably little
fund,-uLontal i.iprovc c.nt bola n ]LLUU on tl..- bodol Systc.i, for Stato and Local
Taxation rccoa-i c-n,-jd by -, cc.,: .ittoo of t;is Association in 1919, The direct-
ness LLad basia sir'1licity of t!\:.t plI;', and the brevity and farce of the
com-ittec's cx,.,ositioj of Lhc principles on .ihich the plan is b:sed, have
given it broad influo,.co not .;only inll the actual fr.-''ing of t-.x laws but also
in riolding y)ublic opinion. Its influence probably h s boon -ro..tor than luas
yet appcrod in tV. -.ctual L:'. ct7iont of lav;s, although its iF.flucnco in that
Iieto h, its ifuc.a in h
direction crtaily h..s beeoo:n f..r frou nceligiblo.

Gcncrally s,'uakin.:, no proposal for tax revision, howover cxcellcnt,
can bc -ut intD effect un.til it has won political acceptance, that is, the
ondorsc. cn.t a.'". ac 6ivL support of d.x.ina.nt public opinion. Thzcref'rc,
progress dloc-cn.s -,ct ,nly ,,n .:Lll conceived plans, but also on able -..vocacy.
To put it bluntly, -c;t not only offur sound goods but also back then -;ith
sales. .ansiip. .

iiucih Las bcc.n acco.;:li_,'cd that has riot yet v.y... rud on tic statute
books or in the a'. inistr-tiv. 2.achinory of our 1 :;,jtu.:. Public
education i:n .-.-.tters icrtaini~ to taxation has _ado ref-.l _'c.d,.ay in the pa,3t
toA y C 110 i 1' :', .o -1-- 11 'n
tn yars de in no .all cgrco to the v:ork of this Association. Tax- .yrs'
s-sociationj ii o o injta.CLO have h .. fro. a -:sition of ncgation to
one of studi-us in.cuiry. L.-aIdcrs of ;-.,,.rticular groups -- f.r.. orr'.liz-.tions,
cor:l-orcial bcdis,._and other groups -- give evidence of a 'r.x;ing reccgnition
of broad public i-'torcst transcc-ding- narrow rroui conflict, and ho a
dogrcc of scientific objectivity t-hat r'.crs nost ,opoful. I trust tho Joler
and :0oro experienced :.c;:bcrs of this association >..vo'-n to regard this
belief as based on so;iethin. ;.ore than li:.itcd cx-'erionco and oxcgsive
onti- iis-'.


3 1262 06921 4794

Under tho conditions waro facing, and if it Is "..'.o"..... .
that public sentimont in the .neat year or tmo will af.ord .mu!m4".
for constructive progrons, it saeons, opportune fo .Ae.t Lo mna"t.iom'l
to take stops at this moting to croato. a coritto onparblo tt-b.,.0 0i' :
that proposod a nrodol system ttiolvro years ago. Tho function of. hQ1"0..
nittoo would be to sift and to bring together the best of the vaw1A-jt
into a "n1odol systori for rotroiiclbnont, .adh-.inistraitivo inprovno ..ut ......
revision." The corm.ittob would fla, -in :tho work already donor by7 i
and its various cor.ittoos, rnuch solid .ntorial to build upon, and. ........
to supply such riQodifications and additions as in their judgront tlh WO
situation requires.
An-ong tho things neeooded is a clarification and rostatonnt of '1
fodoral relationship in taxation. In this the central aim sould bre tII
ultinatcly a revenue syston for the country as a wholo in diich locaL0. L
and fodorn.l taxes would be coordlinatoi into sono logical scheme in
rith the essential oconomric unity of the. country as a whole and ao ,
the basic differences ar-iong national, Stato and local authority f &Trcuat'p
point of offoctivo a'c. oconor.ical acl.inistrationr of various taxns..
consi&or.tion should. bo givon to the interrelation of fodoral, Batto
traCos fror the standpoint of oquitablcnoss and social effects. The0:
such a cor.iittco,. especially if advanced vigorously for public consat:"
under the authority icnd influence of this Association, should do ilU
crystallize public opinion behind cbncrote programs of action. and *..
decidedly helpful to legislative bodies in the next few years in UiiI
to solve problonrs of rotroaichzmont, administration and tax roVisi.:.,*'


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