16 



TWENTY-NINTH FRUIT-GROWERS' CONVENTION. 



tion selects, if it does select one, and the committee selected by the 

 State Grange, should attend the next State Republican and Democratic 

 conventions, and have them, in their platforms, advocate the revision 

 of the revenue laws of California as we contemplate. With the indorse- 

 ment of these conventions, and the interest we hope to have the public 

 take in the matter, we have no fear of a failure. 



On this subject of a general property tax, his Excellency Governor 

 Pardee, in his inaugural address, dwelt quite fully as to its workings in 

 California and in other States; he also told what other States are doing 

 to remedy the defects of the general property tax system. 



Many of the States have appointed commissions to study and report 

 on the subject. Perhaps the report of expert George Clapperton, to 

 the United States Industrial Commission, is as complete as any. This 

 report has special reference to Massachusetts, Connecticut, New York, 

 New Jersey, Pennsylvania, Ohio, Indiana, Michigan, Illinois, Wisconsin, 

 Iowa, and Texas. While the findings and conclusions of the expert 

 are full and very interesting, it would, to quote therefrom, 'take more 

 of the time of this convention than I desire to occupy. They are such 

 as your committee can consider very profitably. Of the States before 

 named, Massachusetts, Ohio, New York, Indiana, Michigan, Illinois, 

 Iowa, and Texas have a general property tax, but get much of their 

 revenue for State purposes from other sources. In New York the State 

 Controller, in his report of 1898, commenting on the State revenue laws, 

 while most of the State's income is from other sources than a property 

 tax, says : " It must be confessed that nearly all our tax laws are 

 legislative makeshifts and many of them blunders." Connecticut, New 

 Jersey, Pennsylvania, and Wisconsin derive no State revenue by a tax 

 on property. Pennsylvania taxes no real or personal property, for 

 State purposes, except under certain conditions ; a small amount of 

 personal property is taxed, and three fourths of the revenue therefrom 

 is returned to the counties ; nor is personal or corporate property taxed 

 for county, township, or borough purposes. Eastman, on taxation for 

 State purposes in Pennsylvania, says : " In closing this sketch it may 

 be said that, while the State tax system of Pennsylvania can doubtless 

 be improved, in many respects the system itself is a very excellent one. 

 The burdens of taxation for State purposes are almost wholly placed 

 upon corporations, leaving individual taxables subject to taxation for 

 local purposes only, except that the mortgages, bonds, and other classes 

 of personal property taxable under the laws of the State held by them, 

 pay a State tax, but three fourths of even this tax is returned to the 

 counties to relieve burdens of local taxation." 



Contrast that with the opening remarks of Prof. Carl C. Plehn, in 

 his "General Property Tax in California," who says: "The general 

 property tax is a failure in the United States. It has proved itself to 



