The report of the committee on tax
ation of the nationai grange was pre
pared and presented by T. C. Atkeson
of West Virginia, chairman of the com
mittee. and was an important docu
ment. We give the committee’s con
clusions. the report being adopted:
Since taxation is necessary for the en
forcement ot iaws, for the protection of
property, Individual or corporate, there
fore no property, either real or personal,
which is protected by law should be ex
empt by the state constitution.
In order to secure equality in the dis
tribution of the burdens of government, if
personal property is to be exempt from
taxation on account of the Indebtedness
of the owner thereof, then real estate
should he entitled to the same exemption.
In the case ot mortgages “by far the
wisest system is to tax the mortgages on
the amount of the mortgage and the
mortgagor on the value of the property
minus the mortgage.” the mortgage to
be considered as real estate and not as
personal property and taxed in the local
ity where the mortgaged property lies.
There should be no exemption ot any
species of property, either real or per
sonal, from taxation for local purposes
except such as is exempt by the consti
tution.
II suite unu luudi icveiiuca a.j e iu uc
raised from separate resources, the state
revenues should be raised from corpora
tion, charter fees, licenses on liquor, beer,
tobacco, coal, oil, gas, telegraph, tele
phone, express. Pullman and other car
companies, banks, trust companies, drug
gists. billiards, theaters, shows, plays,
certain professions and pursuits, hotels,
restaurants, tire and life insurance com
panies, bankers and pawnbrokers, bank
deposits, collateral inheritance, sale of
books, state seal. etc.
