TAX ADMINISTRATION 199 
other forms of taxes, and 4 system of central supervision and 
administration through district offices would tend to reduce 
the percentage of delinquency that now exists. In like 
manner erroneous assessments and additional assessments 
made necessary by information received after the returns 
were filed would no doubt be reduced in time. 
Probably the most important advantage of such a system 
of income tax administration lies in the fact that the tax- 
payer deals with someone who can exercise an independent 
judgment without jeopardizing his position. Under the 
present system of local assessors and collectors dependent on 
the taxpayers for votes if they desire re-election, it is only 
natural that there might be a tendency to be more or less 
lenient in some cases, particularly when the taxpayer is 
regarded as a man of considerable influence in the com- 
munity. The system of administration that has been under 
consideration would in a large measure divorce the assess- 
ment and collection of the income tax from local politics. 
[t will readily be appreciated that the local system of 
administration tends to an ineffective administration of an 
income tax, and that it is highly desirable to place the rela- 
tionships between assessors and collectors on the one hand 
and taxpayers on the other on such a basis that mere friend- 
ship cannot hamper the effective administration of the tax. 
The present system of administering the corporation 
franchise tax, which is in the hands of the State Tax Com- 
mission, appears to be satisfactory. The work at present 
assigned to the State Auditor could be assigned to the Com- 
mission. The administration of the incorporation tax on 
domestic corporations and the entrance fees or taxes for 
foreign corporations rightfully belongs in the office of the 
Secretary of State, where such activities are now centered. 
The administration of the express company tax might be 
transferred from the office of the State Auditor to the State 
Tax Commission. 
It is thus contemplated that at the outset the work of the 
State Tax Commission would include only the administra- 
tion of four taxes, that is, the general property tax including 
the private car tax, the income tax, the corporation franchise 
tax, and the express company tax. After the reorganization