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services .
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We likewise recognize that ownership of
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property represents an increasingly poorer criteria for the
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payment of taxes in comparison to income and other measures
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Political subdivisions throughout the nation have been
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turning more and more to the sales tax and the income tax
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areas. For example, two-thirds of the major cities of this
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nation, in addition to levying a property tax, have also
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enacted either a sales tax or an income tax as a second
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broad-based revenue source. Although I do not recommend
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that the Constitution earmark any specific proportions of
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either of these two taxes for local needs, the General
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Assembly should be empowered to allocate such proportions
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of the proceeds of these two sources, and any other sources
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in fact, to its political subdivisions as way be needed fro:
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time to time.
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"In this connection, I would, be remiss if I did
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not mention the excellent recommendations of the Cooper
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Commission which would have reserved the income and sales
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taxes for the State, but would have allocated the proceeds
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of State-collected sales taxes to the local subdivisions,
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