The State Tax Commission; a Study of the Development And Results of State Control Over the Assessment of Property for Taxation

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He was serving at the time under a second appointment. There were then and there are now many good and capable democrats in Indiana out of public office. AU of them were and are w illin g to serve the state in any position of trust or profit, but the only opfwrtunity they have had in recent years lies in the appointing power under statutes requiring minority membership on certain boards and commissions.
The governor added that the friends of Mr. Martin had been so earnest, zealous and persisten
...t that he had consented to his reappointment. The only saving feature of the situation, if such there were at all, was in the possibihty that two terms had given the incumbent some fitness for the position over an untried candi- date, even though the ranks of the good democrats out of ofl&ce were fuU. Such fitness as was possessed, or had been acquired during the two terms, was saved for the service of the state, however, not on account of any appreciation of its value which the governor might have felt; on the contrary, the sheer pressure of political friends forced a change in the governor's plans.* Administration of Cokpoeation Taxes The history of corporate taxation, in Indiana, from the admin- istrative standpoint, may be divided into two periods, with the year 1872 as the division point.

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