stitutional amendment permitting a progressive inheritance tax which has not yet been given effect by the Legislature; and Ohio added to her collateral inheritance tax a progressive tax on direct successions. In 1895 progressive inheritance taxes were adopted in Illinois and Missouri, and an old proportional tax was revived in Virginia; and last year Iowa adopted in part the inheritance tax recommendation of her revenue commission,"[1]
The real problems are to be encountered in local taxation. The many different methods used in the different States, the want of uniformity in the local divisions of each State, and the extraordinary diversity in the interpretation or application of tax laws by the courts and executive authorities of the States have introduced a confusion, to end which, many would invoke the intervention of the Federal Government. The haphazard manner in which the laws have been framed and passed is only the least notable explanation of the variety of phrase and interpretation to be found. Even were the Federal Government to establish definitions, and frame rules of uniform assessment, there would still be room for difference. The customs tariff is known to be variously applied in the different ports of the country, and there is greater certainty in the tariff rate than could be found in a tax resting on the assessed valuation of land, for example.
The difficulty encountered by France in its attempt to determine the net income from land for the purposes of taxation carries an important lesson. Failing to obtain uniformity of appraisement of this net income under the crude method first employed—of basing it on the character of soil and nature of cultivation, deducting the expenses of cultivation—a cadastre was decreed.[2] In this cadastre each particular piece of property was recorded, with its boundaries, its manner of cultivation, and its net rental. Begun in 1807, it was not completed until 1850, and proved of little value, as no provision had been made for recording the changes in cultivation, rentals, or other conditions, except those of ownership, buildings, and exemption from taxes. Instead of proving a successful means to a desired end, it "turned out to be a stupendous disillusionment." "The experience of both the western Prussian provinces and of France showed that the newly constructed cadastre was of considerable service in equalizing the land tax within a relatively small area, but not as a basis for alterations in the contingents to be paid by large and widely separated regions. The officials in charge of the cadastre on
- ↑ Max West, in North American Review, May, 1897, p. 635.
- ↑ The word cadastre was derived from the Latin capitastrum, or register of capita, griga, or units of territorial taxation into which the Roman provinces were divided far the purposes of capi'atio terrena, or land tax. It is of modern use and is locally found in Louisiana.
