The Independent

One Against the Property
Classification Amendment

By D. LACEY McBRYDE, Linden, N. C.

Tax-payers and tax-owners have a new problem. That is the problem of whether to vote for or against the property classification amendment in November.

By an act of the General Assembly there will be a referendum at the general election in November on three amendments to the State constitution. One of these amendments authorizes the classification of property for taxation. The importance of the classification amendment does not, however, consist of any value in the proposal itself but in the apparent danger to tax money should it be ratified.

The rule of the constitution that would be changed by this amendment is to say 'taxation shall be uniform and ad valorem. Laws shall be had tax it by a uniform rule of assessment.' If this amendment is ratified by the people in November the above and a article of the constitution would be amended to read a collects twitten shall be had waotem ani rnitoem e io ah clasepeoetiy.

The total assembly, may say cst ication ot wnlpogetr uhn ot pr- somai poos a a mav impeo- abl.

A count trm Irt 'cia ieto' mon uthste to put duteent on ae0 kind ot posi.

The doee tx ill rits i te.s:x ro:: of xtrawne th' :lrthi lon:b b 'l;' from ih iyto te auto the in is mble otsrt : r"e.mxx: tion to Nortb (c l o, :5. T!.. claeetil ame dnnt i moeit to bo dutgrots i bx{ ,i of the deae t. jut:, by.aus. mot tunloer 'r, r s.l..i.: limit to the oeh o :t w o- fer. On: , stet : ;veruu:. botl .A 11 'it.is upon -u: iuiv d iat.xi ;, the wow oon :hi v":x ""xt : authpoous tromm he th con tiurn must coa. with a d cription ot ohat auhotit a hmut 'How (os the taet that ti. cus- sifeaton ameudnt lll "'I limr endopoer th anteed of the averne I"r ca?" Ju: thstot people know oi thre deshdt me- sults on th sow: is "s that reulted m tho chucimel; ot the recent tatite b.ll wi Wohston
I ti:s ulimted chassitication cn dlmcn is raufied in Novcm- ber thore will be the same dumablt praeiie at the general asemby m Raletch mnstea o turu the phay wil be with tax disetmmiition and tax favers u "l.xns" uip" ti- feten tax rates on dhflerent kunds 0: property For mstunee. it ths auaen mment pases ral roatd porperty mah b: (ased it 1 , snd fam land at 3 The laisiature would probably never lee so ujist as this. but. um- dor this sipidment, if thut body shuld cver becon so disposed. and if pres ue trom the conored cnatters e spci miteret speel be nuate suftieiently strong, then the mdivaual tax pavers mieht be at a dsaditantane when tax iuors an aed:here a peet tio unitormis rule of te const- ciot mukes i oblittry upo the demtaons ad hes Mhat wonld ) neto posble Dy aol athoenv to fr dthrnt tax rites on dtopont Bns w oroetts The Stee Suprme (ot ih u- hedn the authorts" mle ot the contiio au pohbius the wet detonntan tht thamen- ment wonlt autiy sat.s: tint "it 1s the pevisia uhd wi the pur- Iee o the eye'iution tht there- c.ter tire siould be ho dusermnt- ton i tuxatiot l fain ant class, person. or menet. In uh resvetthnontcoltintol tovmo io a tows m (- cinua'leThe sm cont in ths uohobhe ti unttotmy movtsion of the prent cutins- tpom states tir iiltiel rsol lox the exatenee ot sueh at provislanl guauntes and the heh co:t mmme is a wes stiot ail scnnd poit for te metonthon o: te Phent pmo lo as omsd to tho pemdi amemnett The me ow muomy uh tr uho h ntev uue D a ion- nend gtanue cmd ole abot whdh mch traels: Loaid Ie ex- uded beioe yiy che t: at gl and abate all thna n p a guutee tha' sholt tror b abolshed withou stbstituuinrs int phuee aother vrotisiot th' wil ump'the :l' :I 1. moerty and linnt the authaty to dpouumnutus in tonle oh Ih :ule tt to md: be "uniorm ama:orh: t
moteyi Jartauharly a we pe cuiol i th Ste oaonu M ahre uulke coags, mhe Nsd- tos my do ath trm waen a n pohubiti by ticoui loll. Haw cuule the curtapntee jnn ie wsst mniar ts dmmnn io 1: te wee to yoe tor the ul: ::': !inrr' ::"t. rt: u.'o d u cl: ·: :l it 5i:.i!... I.: w cioch eas" Th "kt" th sifieaton atmiment b tooobe ot North Catou 1n ihr would I th 40t 1 tis t s irx1 ,or te occur in this sta'. cne already the po u State hoe ove:whelmn , (ijtd ' al :: a mo,e! te chestfy proprty. The daoae eol ws lnted to anthorts o esi mtangibles Ii jotmer propoel wls defeatod beaee it chtanud a lmt. was wisn n seife te:ms and conld Io rmh tot B ths mne the dat ue tte not ben so fav- u x mhe Jorces boitaae the move- mn to chamy bvause the aiond- mnt t I s an n ombe. na 1o sce tmms n no Dtand tretae n obeet.en i cli dteated bs a casual me at ts rfestdn bilut on o das In fet. tn unind- mn i uud" 1 sh way as can daeie th miti ot mian mto oo: o: it Th term tlorm" 1olted a is rt petter." but a no cuiee me the pro- "tms as to cah
class of property." This proposal comcs clothed in crmine so em- blamatic of justice. cquty, and i:: · upposed to go without question. majesty of the law that its identity But, what is the amendment. and who wrote it? It is a master piece of deception written by the kings of deceit. It is: to say the least, humanly interesting to wonder how many people wiil vote with the forcea that are by this amendnent trying to focl them into their own damnation.

Without regard for whoever may advocate ratification of the classi- fication amendment, it is for no gocd to the main bodv of tax pavers and is for an insiduoues purpos".

Thcre is no cxaggeration in sayig that this amundment is a cffort to "put sonetiin: over on tlhe aver- age citizen." Beware it is the pio- duct of political immorality ant will lead to the damation and poisoning of the legislative : oul of North Carolina.

Taxes at present are too hugh. but there is one consolation, the burden 1s uniform. Cupial a m- du: try are : uppo ed to pay taxes proportionate with small mnvestors.

The propo el tx amendment woult not only fail to alleviate an:y ol the prestnt burden, but it woul tale part of the loal from capital and industry and place it on the woury back of the average tas paver. II classification were carried out to scicntifie preri ion there ae soms bentefits to be derived; but thes. bonefits ate mimficat when compared with th' hutzudis that ar.' always invo!ved in conterrig upon the lepislatu:e autiority to por- fom snch duties :'s :hould be :ub- mitted to a board of caperts. The nenefts that mght be (icuived from classification are so much smaller than the dangers mvolved m :u b a change that the beucfits are ne:- hgable. Thcories are grcat aud gos:I but thus is oue that wont wo:l; to an advantage.

The mai agument for ratific- tion of tle classiication amend- mont i that a loxer tax would bo put on intamgibles Ihs is true. but not many people will vote for a lower tax rate on mtangible, when such would mean more taxes for land to pav. The other man arou- mont for rauificton is uhat clas- fication would result in a genetal roduoton m the lani tasTa Jat- .or argument canot b t:ue. but it is upom ths pot oi r.tuns tas on tore: land to rlu.tie property tax that ti:e maul cilo!t will be mude ioi th ps ce of th anonment. The followng quesio: is very coiincir of the msmeerly as well as thrmvalirie oi i "tax redxtion" argument for the iu:unut. U. Uu c: : uraia :t th tax rates on mntarbles and
timber lands were reduced. then, since expenses of government never go down. whcre is the tax reluc- tion to come from? The losses ip revenue that would be occasioned by lower tax rates on intangibles and other timber land would have to be made up. Thercfore. it seems reasonable to assume that the amendment. rather than reducing taxes, would have a tendcncy to raise the tax on city property and incrcase the main farm tax. The argunent tlat forest land classi- fication will result in tax reduction is "bait" to get the farm vote a.d fool the town folks too.

The only peryon who can vote for the classification ameudment with his own personal interest at heart is the owner of intangiblc itoperty. If this tax amcndment pas: es in Novcmber the halls of the Iegi:lature will have to be spaciously culargcd to accomodate the incrcas- ing throngs cf special interest lobby- ists who would come to seek tax favors and propose tax discrimina-. tion. There is already bcing formed a secret organization of cwners of untangibles snd repre:entative in- dustriali:t to secure the passage of the amendment. It is evident from everal angles that to pass this :mendne nt would be throwing wide the doors of the constitution about which the wolves of special interest ;lready howl. Not many pcople will probably vote to amend the consti- ttion so ns to invite anl allow more picsure arainst the iterest of the average tax paver-but. the fewer the botter. Every voter should be sure to vote his ballot. because oply 'a majority of the votes cast" is required to pass the amendment. 'There will be two ballots for cach amcnduen't, The safe thing to do Is to vote tho ballot on which is pruted the words "again:t const- itutiolal amenlment authorizing classificaticn of property."