AN INQUIRING VISITOR.

Otago Witness, Issue 2391, 28 December 1899, Page 43

AN INQUIRING VISITOR.

STATE TAXATION IN THE UNITED

STATES. (From Ouk Own Correspoxden't.)

AUCKLAND, December 21

By the R.M.S. Alameda there arrived in Auckland the Hon. James "\V. Bucklin, member of Senate, of Colorado (United States), on a mission which is of considerable interest and importance. He is op a visit to the colonies oi New Zealand and Australia in order to investigate the taxation and revenues laws, having been appointed chairman of a special committee of tho Senate of Colorado for that purpose. He is a prominent citizen of Grand Juuction, Colorado, and bears letters of introduction from his Senate and also from the Department of State at Washington. Mr Bucklin, in the course of conversation today, stated that among the most serious problems in his State, and in other States of America, is the taxation question, and his State, which has already enfranchised women and adopted other forward measures, has decided to gather as much information us possible in the colonies and elsewhere in order to aid them in the framing of a better system of raising revenue. The 2)2 )r °- blcm is beset with difficulties in the United States, because the National Government takes all the customs revenue and stamp duties, while leaving the Sta-tes to carry on the chief work of government, including the maintenance of the civil and criminal courts (the very highest court alone exccjjted), education, and every other branch of public administration, except the post office, which is plaid for direcidy by postal fees. Possessing- exteasiv* je^pon-

sibilities and restricted revenues, the State Governments have resorted to many devices for raising money, but the most commonly adopted is a general tax on all forms of property, such as that which Major Atkinson introduced. Speaking with regard to the working of this tax in the country' of its origin, Mr Bdcklin stated there had been a great deal or difficulty in raising money in Colorado, especially from assessments on personal property and improvements. This personal property taxation, he remarked, is practically a farce. Large trusts and business corporations are avoiding taxation very largely, and their evasion throws the burden upon the smaller taxpayers. . This is felt in many of the States, and in some of them has become almost unbearable. Colorado is Tunning behind every year in revenue, although its Government is levying to the utmost limit that is allowed by* the State Constitution. There is consequently a general feeling in favour of a change in the system. At the same time people are averse to enlarging the State's powers upon existing lines. The State Constitution, which limits taxation, can only be changed by a vote of the people, and the people have already refused by vote to sanction a change. But tiiere is a feeling, especially among labour organisations, in favour of taxation on unimproved land values and the taxing of the estates of deceased persons. The creation of a licanse system for State purposes and the establishment of an income tax are also receiving consideration, but the prevailing impression throughout the States appears to be that an income tax should only be levied for national purposes. The most popular proposal in Mr Bucklin's opiaion is a tax on unimproved values. In pursuance of the commission entrusted to him by the Legislature Mr Bucklin intends to make as careful an investigation as he can of the revenue laws of the colonies, and believes that the material thus gained will be of great service in settling a difficult question, which not only Colorado, but many other States, are wrestling with more or less ineffectually.