Taxation As Affecting Municipalities

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It is needless to multiply examples. These unsatisfactory condi- tions, coupled with a thoroughly general conviction that our cum- bersome tax machinery had about broken down of its own weight, led first to the appointment of a commission which filed an elaborate report on December 16, 1011, and then, at the last session of the legislature, to the passage of a statute whereby after reciting that "it is seriously questioned whether the present system of taxation is the one best- adapted to the c
...onditions as they now exist in the Commonwealth, " the joint committee, therein created, was "charged with the duty of fully considering the whole system of taxation now in force in the Commonwealth, and the existing statutes for the col- lection of taxes ;iiid other revenues for the Commonwealth, and the method of appropriating and expending the revenue, and reporting to a special session of the General Assembly, to be hereafter called, what changes, if any, in the present system of taxation will be advis- able, and within 'the constitutional power of the General Assembly to adopt, and what changes, if any, shall be made in existing statutes for the assessment and collection of taxes and other public revenues" the committee being directed to report "two or more general systems of taxation, one upon the present lines of taxation, as set out in the existing statutes, and one upon the lines of segregating certain sul>- jects of taxation, and sources of revenue, for State purposes only, and other subjects for county, city or local subjects only, and upon : nch other line or lines as they may deem proper, with their recom- mendation for the adoption of such systems as they may consider best, for the State;" and being directed also to submit such bills as n light l>e necessary to put the alternative schemes into effect.

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