14 



TWENTY-NINTH FRUIT-GROWERS' CONVENTION. 



MR. STEPHENS. Mr. Chairman, I move that a committee of five be 

 appointed upon the President's address, to be composed of the following 

 gentlemen : John Markley of Sonoma, George L. Hunt of Sacramento, 

 Edward Berwick of Monterey, A. N. Judd of Watsonville, and W. R. 

 Mcintosh of Fresno. 



Adopted. 



THE FARMER AS A TAXPAYER. 



By JOHN TUOHY, of Tulare. 



Taxation is incidental to and an essential of civilized government, as 

 much as government is incidental to and an essential of a civilized 

 people. Every right-thinking citizen understands this and realizes the 

 importance and the necessity of it. The problem is, how to make a tax 

 just, equitable, and right ? Is our tax system all that ? 



The proper treatment of the subject on which I am addressing you 

 requires a consideration of what taxes are for, who pays them, and who 

 should pay them. Taxes are that which we pay the government for its 

 protection of our persons and property. As every citizen receives from 

 the government the protection of his person and property, so every 

 citizen of right should, in proportion to the protection of his person 

 and property, contribute, in taxes, to the support of the government. 

 I doubt not every citizen would freely, readily, and willingly do this, 

 could he be satisfied that every other citizen was as freely and readily 

 paying his tax. Could a system of taxation be evolved by which every 

 citizen must pay his just share of tax, based upon the ability to pay and 

 the protection received, it would be an ideal system never yet attained. 

 Such a system of equitable taxation has never been formulated because, 

 owing to conditions, some citizens and some classes and industries have 

 to contribute toward the support of the government more than their 

 equitable share of taxes, and because many who are able, and very 

 able, to pay their pro rata of tax do not do so owing to their ability to 

 evade the law. All systems of taxation are more or less defective. 

 As a taxpayer, does the farmer pay more or less than his fair and 

 equitable share ? 



The Constitution of California provides for a system of taxation. 

 Article XIII, Section 1, reads: "All property in the State, not exempt 

 under the laws of the United States, shall be taxed in proportion to its 

 value, to be ascertained as provided by law." In the ascertainment of 

 property for taxation, all realty, and every improvement on realty, not 

 capable of being concealed, are listed. Personal property w^hich is non- 

 concealable or undeniable is listed; all other personal property, for 

 the most part, pays no taxes. 



On referring to the report of the State Controller for 1900-1902, I 

 find that the assessors of the several counties of the State, in real 



