North Carolina Newspapers

Wednesday September 23, 1914 V'UP A Cll LiirlT T av a r i.i mm m ttmrm I LEADING HOTELS AND BOARDING HOUSES FIREPROOF ASHEVILLE. N. C. The Tax Amendment: Meaning of the Same Mountain Meadows Inn ALTITUDE 3500 FEET FIXE DRIVE Center of Panorama of valleys and mountains in ten counties. Stables for riding nd driving horses. Dairy and vegetable gardens. Rooms with and without bath. TELEPHONE No. 1351 MISS TEMPE HARRIS Ashevllle. N. C. Swannanoa-Berkeley Hotel POPULAR PRICE American and European Plans HARRY L. LANGEL, Proprietor, Battery Park Hotel Open throughout the year. Famous everywhere. For Boi is and reservation, address, J. L. ALEXANDER, Prop. ASHEVILLE. N. O. HENDERSONVILLE, N. C. The Center of Life and Gayety. The Home of the Erson Orchestra Special Late Season Rate3 after September 1st. for booklet. Write BEAUMONT LODGE ASHEVILLE, N. C. ON BEAUCATCHEK MOUNTAIN Is the highest point on tho ridge east of Ashevllle one mile from Pack Square overlooking Ashevllle and Chunn's Cove-has the delights of the country and mountains combined with city conveniences. Always cool with good breeze. PHONE NO. 2224 jfTSS MATTTE HARRTS, PROP. SUYETA PARK HOTEL WAYNESVILLE, N. C, A house that combines pleasing service with genuine hospitality. Special low rates during September and October. Address WM. SCHAUFFLE. JR. HOTEL REGAL, MCRPHY. NORTH CAROLINA. ; i J. L. SMATH IRS, . Owner anil Proprietor Hot and Cold Water. Telephone In Every Room. Private Baths. Steam Heat. Large Sample Rooms, S peclal Attention o Traveling Men RATES: S2.00 and $2.50 per Hoy. Special Rates by thu vreek. Headquarters for H. C. T. ami T. V. A. (WRITTEN FOR THE GREENSBORO NEWS BV RA PER.) (Editors Note The following letter on- the tax amendment was prepared for the Sunday Greensboro News by Dr. Charles Lee Raper, for fourteen years professor of economics at the University of North Carolina and dean of the graduate school for five years. Editor of The Daily News: I accept with pleasure your invita tion to discuss the proposed amend ment on revenue and taxation. It is quite a custom of men to di vide themselves Into two opposing groups upon a proposition to amend the constitution. Some men have slight tolerance for any proposition to amend the constitution, however Blight it may be. Others wish that the con stitution be amended often and radl (ally. I do not think of myself as be longing to either of these extreme groups; I am always ready for any amendment to the constitution that will bring more justice to the citizen and more efficiency In government. We should take It for granted that the taxation section of the constitution is one of its most vital parts. The collection of public revenue from the citizen or his Industry Is an act so fun- : damentally vital to him and his gov ! ernment, that we can think of no oth er act of government more Important either to the government or to the citizen. Poll Tax. What are the present constitutional provisions of taxation? What are those of the proposed amendment? In the present contsllutlon, as it has come clown to us from 1868 and 1876, the tax on the poll Is tho standard tax for the state and county; and It Is com pulsory. Not only Is the tax upon the poll the standard, but its rate must always be equal to the rate on $300 of assessed real and personal property Such a constitutional provision has many a time proven a hinderance to effective taxation. There may have been In 1868 and 1876, when this pro vision was made, a real reason for such a compulsory tax and for such a compulsory equation with the rate on property; there Is certainly no real reason now. Why should We still bind our hands with such a provision? The proposed amendment abandons this compulsory equation of rates on poll and property. I think the amend ment should go still further and abol ish and compulsory poll tax. The leg- lsalture might levy a tax on poll as a practical source of revenue, hut It would be., better not to compel It to do so. A uniform poll tax no longer represents the citizen's ability to pay taxes the truest principle of taxation or the benefits which he derives from his government. Such a tax Is Juet only when the citizens are equal in their ability to pay. It requires no argument to convince one that such equality no longer exists In North Carolina. The poll tax has already disappeared from most of the nations of the world, and It shouild as soon as possible disappear from North Caro- DR. CHARLES LEE CANTON, N.C. THE IMPERIAL HOTEL K. M- GE1EH, Prop. FREE RAMTLJC ROOMS STEAM HEATED RATE S on. ELECTRIC LIGHTS FREE BATHS EAGLES' NEST HOTEL AND CAMP On Junaluska Mountain, S060 ft alt H mile higher then Ashevllle. Not the finest resort hotel In the world, but the finest climate and grandest scenery In this part of It Coma over, enjoy a .umptuou. dinner, and let. get acquainted. Relief from Ha Fever and Asthma. No consump tives, annoying children or mosquitoes. Never too warm. Booklet 6. O. SATTERTHWAIT. Jr.. Eagles Nest, P. O., N. C Una. , The porposed amendment, while it does not go far aa T would wish stands for Improvement It abolishes the poll tax as a standard tax. It places an absolute limit of $2 for all state and county puropses, and the municipality can levy such a rate, or any rate, anly by authorization from the legislature. The present rate may be $2 for the ordinary state and coun ty purposes, more for extraordinary purposes. In 1911, for instance, the range of the state and county poll was from $1.80 In Martin county to $3,60 in Dare, while the municipal poll ranged from 15 cents to $4.65 Limit on Rates. The poll tax wllf no longer be the standard, if the amendment Is accept ed by the voters. It will continue merely as one source of revenue. The amendment propises a limit of rate on real and personal property for all state and county purposes of 66 2-3 cents on $100 of assessed val uation. A higher rate may be levied If the majority of those who shall vote at an election specially held ap prove It. This limit is practically the same as the one In the present con stltution, which fixes the rate at 66 2-3 cents for all ordinary state and county purposes and which allows an extra rate .for special purposes The actual rate for all state and county purposes In 1911 ranged from 60 cent In Martin county to $1.43 In Mitchell. The amendment would also fix the limit to the miuml clpal rate for all purposes of 75 cents on the $100, though a higher rate may be levied by a majority vote at an election .held for the special pur pose. The proposed limit would ef- feet some of the municipalities. Their rates In 1911 covered the wide range from 8 cents In HaBsell to $1.75 in Canton. It may be desired by som that no limit as to the rate be fixed for the state and counties or the mu nicipalities. Such states as New York and Wisconsin have no limits. Why should North Carolina? Radical Features of the Amendment. The proposed amendment, therefore makes slight change in the matter of the limit of rate on property and poll The really great change as proposed is in the abolition of a uniform rate upon all kinds of property and In the provision for the separation of the sources of the state and local revenu The one is known ns the right to mak classes of property with different rates; the other as the separation of the sources of revenue for the state and the local units of government Do business for the purposes of taxation? Classification of Taxable. There has come to be a strong con viction In the minds of not a few peo ple that progress In taxation can come only when the constitution al lows the legislature to make rea sonable classification of property and business. The present requirement of uniform rate on all property makes vital reform Impossible. They be lieve that certain kinds of property should be taxed at one rate and other kinds at another rate. It Is certainly true that North Caro Una is no longer a backward and an exclusively agricultural state, In which all the taxables are of the same kind, either In their use to the community or the Individual, or In terms of their tangibility to the assessor's eye. It is also equally clear that there are two large defects In the present sys- cm of taxation: (1) much property escapes the assessor's books, (2) gross ncquality exists In the assessment of the valuation of property. The pre sent requirement of a uniform rate upon all kinds of property. Irrespec tive of Its nature or its tangibility, and the present Ineffective machinery assessment mean the taxing of ignorance and honesty taxing the Ignorance of the citizen who does not now how to escape high assessment a'.uations or Is too honest to decieve the assessor. THE TRAYM0RE 93 College St Ncar Conrt House Large Airy rooms. No sick at any time In the year. Table unsurpassed. Special rates to parties. Phone 1141 (tf) They are both radical changes. we need them in order to make ou system of taxation more effective and revenue we do not have In practice to reveuue we do not have in practice to an yimportant extent. It Is only In certain privilege taxes that the state reserves for Itself a sepcial business as its source of revenue for all units of government the state, the county and the municipality. Classification tion of taxable values we have Ions had in the form of business taxes. Our legislature has the right to estab lish classes of these and to levy dif ferent rates upon them. It is only necessary that it levy a uniform rate upon the various Items of the same class of business. Why should the legislature not have the power to make classes of property as well as BRYSON HOTEL, ANDREWS, N. C. Occupies a beautiful location, overlooking one of the most beautiful valleys In Western North Carolina, elevation 2,000 ft. Riding, driving, mountain climbing, trout fishing, etc. The Bryson hotel is homelike in its atmosphere, large airy rooms, hot and cold water electric lights, etc. and particularly attractive to commercial and transient Table the best Rates $2.00 PER DAY. Special weekly and monthly rates. A. R. SPEARS, Proprietor, Remedies For the Defects. So far as I know, there are two real remedies for these blaring defects: 1) effective machinery of asssess- ment, (2) the constitutional right of the legislature to make reasonable classes of taxables with reasonably different rates. The uniform rate upon all classes of taxables has every where among advanced peoples work ea great injustice. It has placed pro ductive and unproductive capital In the same class, and it has caused cap ital to go elsewhere. "The family cook stove has been put upon the same basis as a street railway." Sci ence In taxation has come to dema.id necessary discrimination between different kinds of property and busi ness and a necessary difference in the rates levied upon them. A uniform rate upon all classes of property or business has proven Itself not only un just and ineffective, but also undemo cratic. It Is no longer found In such democratic states as those of Australia and the more progressive ones of Eu rope. England abandoned It more than n, century ago. It Is now only In the Swiss cantons that such a tax is the chief source of revenue. Holland, to be sure, still has such a tax, but its rate Is fairly small, and It is supple mented by an Important tax on in comes. The uniform rate on property has proven Itself to be a notable failure in the case of money, credit, etc. Such a tax in practice has placed a very heavy burden upon the tangible forms of property and a very light one upon the Intangible one. Live stock and machinery, for Instance, are assessed with fair accuracy; monies, credits and securities escape the most effec tive assessment. And when monies, credits, etc., bear the tax, It Is often paid by the helpless, not the rich, Widows and orphans seldom escape Its full burden, while many a rich man pays little. The rate on property in many cities and towns ranges from 1 i per cent, to 2 per cent Real property and the more tangible forms of personal property bear such a rate upon assessed valuations which range from 25 per cent to 60 per cent of their "fair cash" value. Monies, cred its, and securities, If assessed at all are generally at cash value, and such a rate takes for the government from 1-3 to ',4 of their Income. The conse quences Is that there are great eva sion and gross dishonesty In their as sessment. Let us take an example. "The state of Kentucky received more revenue for the year 1912 from Its dogs than it did from all the bonds, monies, and stock of the state. What cun be done to prevent u:-h dishonesty? What can be done to obtain more revenue from such intan gible forms of property? Splendid Showing of Ladies', Misses' and Children's ' SWEATERS Prices from 50c to $7.98 All the best colors and newest weaves represented at these prices. Genuine Klos Fit Petticoats at 98c Made of fine Black Sa tine, Silk Finished Serge and Near Silk. A regular $1.50 value .98c New Patterns in Kimona Crepes Special at 15c yard Light and Dark Colors, with or without borders. Large assortment of Dry Goods of all kinds just . placed in stock. 0UH4I !3Pt?sToRhXtTaVES YOU MONEY" li.w' tmnMwmmmmmmi ashevilh. n.c. Jl HOTEL ! BALSAM BALSAM, NORTH CAROLINA Modern In all respects. Highest railroad station east of the RockUs. Dancing, . Bowling, Tennis, Fishing, Mountain Climbing and Horseback R!ding. Cold Bprlng Water and Ideal summer climate. Open June 1st to October 1st Hotel Oranada, Bt Augustine, Fla., Open December to May. FRANK A. ROBERTSON. 159. S0t Proprietor. THE SANDLIN HOUSE OU FORT'S LEADING HOTEL Centrally Located $1.50 per day Rate for longer period open application r te HOTEL ENTELLA BRTBOs COT Headquarter (or traveling men and lumberman. Rates II per dy Special rate by the month. Bttn room. Free rople rooms, railroad eating nous fronting Souther, depot Livery In nonnc ulna. W. W. WHEELER A F. E. FRY, Proprietors. THE OLD FORT INN OLD FORT, N. O. Conveniently located, near depot Accommodation. - by day, week or month, .late, reasonable. L. J. EPLEY, Proprietor THE JARHfcOT iPRINGa UOTKI Commercial and Tourist Rates 11.00 per day. Hot end eola Iteths. Special Rate by the Week er Mo.th. R. P. JARRETT DUJeboro, H. 0. Ji On the Line of the Southern Ry. Drink Tate Spring Water for Your Health. Reasonable Rates, FirstClass Service. The Sportiest 18 Hole Golf Course . in the South. Come over. Tate Spring Hotel Co. Tate Springs, Tenn. , S. B. ALLEN, Managing Director Some Other Suggestions. More drastic assessment laws and more efficient machinery could do something toward improvement, but very drastic legislation and adminis tration have been tried, notably in Ohio, and with poor success In reach ing monies, credits, etc., when taxed at tho same rate as the tangible forms of nronerty. That North Carlinn needs mora effective machinery of as sessment, Is perfectly clear. Bhe also needs the proposed amendment, which would allow the legislature to make a special class of monies, credits, etc., with a rate small enough to bring these Intangible forms of property from their hiding. Ohio has failed to make these In tangible forms of property a fair or an effective source of revenue, when tax ed by the rate levied upon the tangible forms, and her machinery has been drastic Pennsylvania and Mnrylund have had notable success In taxing monies, credits and securities, by means of a special classification of them and a small rate of tux upon them. Let me give in a word the re sults of the Pennsylvania experiment. Pennsylvania has SI years levied a special tax of 40 cents on $100 of caxh valuation of monies, credits, and se curities: and the results In revenue and In honesty have been decided, For 26 years the amount of this in tangible property pUocd upon the assessor's book and taxed at the spe clal rate of 40 cents has Increased more rapidly than the real estate while In may states, whore the unl form rate upon all property Is requir ed by the constitution, the amount of the Intangible property upon the tnx books has decreased until It has ut most reached the sero point Penn sylvania now tuxes nearly two billion dollars of tangible property upon In r tax books; In many states the total U only a few thousand. Need I say more In favor of the amendment which will allow the legls lature of North Carolina to mne ro onable classification of taxable with reasonably different rales? Perhaps the most popular section of the amendment deals with the sep aration of the sources of revenue for the state and Its local units. It Is be lleved by many that If the real ostnte and personal property are left l the locality for Its sole source of revenue, the oitliens will demand a fsir assess ment of their valuation. This is too large a proposition for me to pay much attention to it in this letter. I can only give It a word. Such a plan has only been applied In a few states, and In these It has not been severely tested. Connecticut, New York, New Jersey, and Delaware have at times procured all their state revenue fiom state-wide sources leaving the real and personal property to the lo cality. Pennsylvania and Califor nia have also applied this scheme in a partial way. This experiment with separation has for the mat part been attended with fair success, though it must be clearly hsld In mind that separation in these states has not been a general program of tax reform; they have also put forth effort to provide the most effective machinery of assessment, and at least three of them have tried classifl:ation of taxables and rates. In the Other States. The fact of fair success of separa tion In these states does not, how ever, prove that North Carolina could, with her present conditions tf Indus try, make It effective. The states which have made the experiment are practically all industrial. North Caro Una is still largely agricultural. New Jersey may at times obtain V2 per cent of her state taxation from cor porations. North Carolina could not obtain 4Ti per cent without .latnage to her industries. California may vith out hindrance to her Industrial life obtain her state revenue from taxes nn nubile utilities, banks, insurance companies, inheritances, and polls. The reasons that make aepiratl-m a fair success In New Jersey and Cali fornia do not yet exist in North Caro lina. I do not think separation practica ble In North Carolina under the pres ent conditions of Industry, but 1 am willing that the constitutional rlsjht to provide for separation he granted now to tho legislature. I do not re lievo that it will make use of uch a right until the time arrives for its practical success. The proposed amendment on taxa tion, even though it contains some sections which I cannot support to the fullest degree, stands for etllciency and Justice In taxation and for prog ress in all the work which the state should do. I believe In Its capacity to do good things, even though I wish some of its details were different I hope the voters will accept it. But whether they do or not, the fight must go on for more efficient machinery Off', the assessment of taxables. Whatever- constitutional right the legislature may have in taxation, the fact re- -mains that we cannot have an efficient and just system of assessment and. taxation until we have a capable and courageous state commission. CHARLES LEE RAPER. : " APPLICATION FOR PARDON OF HARRISON AVHITTEMORE. Notice is hereby given that the un dersigned will apply to His Excellency. Locke Cralg, for a commutation pf sentence of Harrison Whittemore, who was convicted at the July term, 1914,: of the Criminal Court of Buncombe county, for retailing, and sentenced to be worked upon the county roads of Buncombe county, for a term of ten -months. All those wishing to oppose said ap plication will kindly forward .their protest to the governor at once. GEORGE S. REYNOLDS, 2taw. Attorney, NOTICE. Having qualified as administratrix of Bert L. Coley, deceased, late of Buncombe county, N. C, this Is to notify all persons having lawful' claims against the estate of said de ceased to exhibit them to the under-.' signed on or before the 8th day of September, 1915, or this notice will be pleaded in bar of recovery. All ' persons Indebted to said estate ' will please make Immediate payment. - This the 8th day of September, 1914. CORRTE COLEY, Administratrix. NOTICE. Having qualified as administrator of the estate of Sid Morris, deceased, ' late of Buncombe county. North Car olina, this is to notify all persons having claims against the estate of said deceased to exhibit them to the undersigned at Ardcn, N. C, on or before the 5th day of September, 1915, or this notice will be pleaded ' In bar of their recovery. All person. I Indebted to said estate will please; make Immediate payment to the un- J derslgncd. This September 2nd, 1914. ; (MRS.) AGNES MORRIS, Administrator of Sid Morris. HEAVY HUT EATERS Eat Less Meat if You Feel Backachy or Have Blad der Trouble. NOTICE OF SALE. No man or woman who eats meat regularly can make a mistake by flushing the kidneys occasionally, says a well known medical authority. Meat forma uric acid which excites the kidneys, they become over worked from the strain, get sluggish and fall to filter the wsste and poisons from the blood, then we et sick. Nearly all rheumatism, headaches liver trou ble, nervousness, dizziness, sleepless ness and urinary disorders como from sluggish kidneys. Tho moment you feel a dull ache In the kidneys or your back hurt, or if the urlno Is cloudy, offensive, full of sediment. Irregular of passage or at tended by a sensation of scalding. stop eating meat and get about four ounces of Jnd Salts from sny pharm acy; take a tablespoonful In a glass of wnter before breakfast and In a few days your kidneys will set fine. This famous salts Is made from the acid of grapes end lemon Juice, com bined with lltlila, and has been used for generations to flush and stimulate the kidneys, also to neutralize the acids In urine so It no longer causes irritation, thu. ending bladder weak ness. Jad Halt. 1. Inexpensive and cannot Injure: makes a delightful efferves cent llthla-water drink which every, one should take now and then to keep the kidney, clean and active and the blood pure, thereby avoiding serious kidney complication By virtue of the power of sale con tained In a certain Deed of Trust, ex- , ecuted by J. L. Wright and wife, R. O. Wright, to R. M. Wells, Trustee, to , secure to E. S. Garrett certain notes therein described, dated the 8rd day of ' April, 1912, and duly recorded In tho; otllce of Register of Deeds for Bun combe county In Book of Mortgage. .. and Deeds of Trust No. 89 at page 99, -and default having been made In pay- ' ment of the notes therein described, and demand having been made upon ', the undersigned aa trustee to sell tho same to satisfy said notes, I will on ' Thurwlny, October 1, 1911, at the hour of 12 o'clock, noon, In front of tho Court House door In Buncombe coun- . ty, sell to the last and highest bidder, for rash, the following described real. estate, to-wlt: Lying and being In Runcombe coun-' ty, N. C, on the waters of Turkey t Creek, adjoining the lands of William Rogers, J. Frank Wells and others, bounded and more particularly de- ' scribed as follows: Firs Trace: Beginning on a large rock. Turner Hall's corner, and runs -North 88 deg. West 86 poles to a Span- Ish Oak; then South 78 deg. East It ', poles lo a Chestnut; then North 48 deg. East 20 poles to a stRke In Hall's line; thence South to pole, to a Chestnut (nk In Iover's line; thence with his lino South 82 deg. West 140 poles lo Dover's Locust comer; thtn North 80 deg. East with a marked line . to the Beginning corner, containing 28 acres. Lot No. I. Beginning on a large Chestnut Philips' corner, and running , North 80 dog. Enst 29 poles to a large Chestnut; then North 1ft deg. East 18 poles to a large Chestnut; then South 8 4 deg. Ksst 1 poles to a Black Oak; ' thence South 45 deg. West llti pole, to the Beginning, containing four urea 1 and 71 poles, mora or less. ,, This Is the 1st day of September, 1(14. R. M. WELLS. , Trusts