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PONDERING THE REGRETTABLE HISTORY OF TAXATION

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PONDERING THE REGRETTABLE HISTORY OF TAXATIONBy

Tom Purcell

Ah, the campaign season.

That’s when the Republican presidential candidate promises to lower taxes and the Democrat candidate promises to increase them —- which makes me ponder the history of taxation in America.

The income tax began in Britain way back in 1842. By 1861, it came to America. Americans paid it to help finance the Civil War, but come 1871 —- six years after the war —- the tax was finally repealed.

Some politicians, however, took a liking to it. They tried for the next 20 years to have it reinstated. But the Supreme Court shot down the income tax as unconstitutional.

In 1913, income tax supporters had their way. The 16th amendment was passed and the income tax was signed into law.

Here’s how it worked: Only those who earned more than $3,000 —- a lot of money in those days —- had to pay. And they only had to pay about 1 percent. (The highest bracket was only 7 percent at that time for those who earned $500,000.) As you well know, these low tax rates didn’t last.

By 1918, the top rate —- the highest rate imposed on the highest earners —- rose to a whopping 77 percent. Why? So America could finance World War I. And did the rates drop back to pre-war levels when the war ended?

Nope. The top rate fell from 77 percent to 25 percent —- 17 points higher than it was before the war.

Then Franklin Delano Big Government came to town. The top rate shot back up to 78 percent by 1936.

By the 1940s, another war came along and the top rate shot up to 94 percent. And did taxes go down following the war?

Nope. This time the top rate stayed above 90 percent —- well into the early 1960s.

Then John F. Kennedy got elected and reduced the top rate from 90 percent to 70 percent under the Tax Act of 1964. His reductions spurred economic growth.

And when politicians realized that lower taxes resulted in more growth and productivity, they eagerly reduced income taxes, right?

Wrong. The income tax wasn’t reduced again until 1980 when Ronald Reagan took over. In 1981 the top rate was reduced to 50 percent. In 1986, in return for elimination of loopholes, the top rate was reduced to 28 percent.

Over the past 20-plus years, there were some slight adjustments to tax rates under President George H.W. Bush, who raised them, President Bill Clinton, who raised them again, President George W. Bush, who lowered them, and President Barack Obama, who increased them again.

In any event, our top income tax rate stands at 39 percent and our corporate income tax rate stands at 35 percent, among the highest corporate rates in the world.

Donald Trump promises to lower the top income-tax rate to 33 percent and the corporate rate to 15 percent, whereas Hillary Clinton wants to increase the top income tax rate to 45 percent and hasn’t issued a plan on the corporate tax rate —- except to say the rich need to pay more.

Regardless of what either will do, hardworking Americans will continue paying massive taxes.

In addition to income taxes, we pay taxes on gas, utilities and phone usage. We pay property, sales and transfer taxes.

Our states, counties and municipalities tax us.

Tally it all up and you’ll discover that 50 cents of every dollar we earn goes toward taxes —- a percentage that isn’t likely to change much regardless who the next president is.

Which is why I ponder our regrettable history of taxation during presidential campaigns every four years.

UE’s Center for Adult Education to Offer Positive Psychology Class

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The University of Evansville Center for Adult Education has partnered with Happy Matters Inc. to offer Positive Psychology – a non-credit class that will meet each Tuesday, from October 11-November 15, from 6:30-8:00 p.m., on UE’s campus.

During the class, instructor Jeff Stucke will share research-based strategies from Happy Matters Inc. that can improve productivity, engagement, and overall performance. Students will gain a thorough understanding of the nature and practices of happiness that will increase their overall sense of well-being.

The registration fee for the class is $199. To sign up for this personal enrichment opportunity, please visit www.evansville.edu/adulteducation/positivepsychology.cfm.

Space is limited, and the deadline to register is October 4.

Safety Tips For Indiana Deer Hunters

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Safety Tips For Indiana Deer Hunters

Indiana Conservation Officers are offering safety tips to keep Hoosier deer hunters safe during the 2016 season which began this morning in urban zones.  October 1 is the official beginning of archery deer season.

Over 300,000 people will participate in deer hunting activities in the state beginning today extending through January 3, 2017.  On average, 33 people will be injured in hunting related accidents in Indiana during the hunting seasons with 18 of those injuries occurring as a result of falls from elevated platforms (data dating from 2006 through 2015).

“Although the number of accidents are low across the state, it is always a tragedy when the accident is preventable”, said Lt. Larry Morrison, Outdoor Education Commander.  “Application of simple safety steps can greatly reduce the risk of injury when hunting from an elevated stand or participating in hunting activities.”

Indiana Conservation Officers offer these safety tips when hunting from elevated platforms:

Before the Hunt

-Read and understand tree stand manufacturer’s instructions

-Check stands for wear, fatigue, cracks or loose nuts/bolts

-Practice at ground level

-Learn how to properly wear your Full Body Harness.

During the Hunt

-Wear your Full Body Harness

-Make certain that you attach your harness to the tree before leaving the ground

-When using a ladder stand or fixed stand always maintain three points of contact during the ascent/descent.  Install and utilize a life-line system. Immediately attach your Full Body Harness to the tree when arriving on the platform.

-Use boots with non-slip soles to avoid slipping.

-Use a haul line to raise and lower firearms, bows and hunting gear.

-Make certain that firearms are unloaded before attaching the haul line.

-Never attach a haul line to the trigger or trigger guard.

 

“The percentage of our hunters who are injured each year is .0001 when compared to the amount of participants”, said Captain Gary Whitaker, North Region Commander.  “As first responders and advocates of public safety and welfare, we appreciate the extra effort our citizens give to maintain their safety when involved in hunting activities.”

Additional hunting safety tips:

-Carry emergency equipment, such as a cell phone, flashlight or whistle.

-Carry a survival kit with items, such as fire building materials, food items, bandages and gauze.

-Make a plan before you hunt and stay with your plan.

-Tell someone where you are and what time you plan to return.

-Identify game before pointing a firearm.

-Know your target and what is beyond it.

-Mark all ground blinds with 144 inches of solid hunter orange, as required by law.

“Keeping our citizens safe is a top priority for Indiana Conservation Officers”, said Danny L. East, DNR Law Enforcement Director.  “We will continue to promote hunter safety practices throughout the state with hope that we can further reduce the number of injuries experienced in the field.”

 

Air Quality Forecast For Vanderburgh County

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Air Quality Forecast For Vanderburgh County

Air quality forecasts for Evansville and Vanderburgh County are provided as a public service.  They are best estimates of predicted pollution levels that can be used as a guide so people can modify their activities and reduce their exposure to air quality conditions that may affect their health.  The forecasts are routinely made available at least a day in advance, and are posted by 10:30 AM Evansville time on Monday (for Tuesday through Thursday) and Thursday (for Friday through Monday).  When atmospheric conditions are uncertain or favor pollution levels above the National Ambient Air Quality Standards, forecasts are made on a daily basis.

Ozone forecasts are available from mid-April through September 30th.  Fine particulate (PM2.5) forecasts are available year round.

Friday
September 16
Saturday
September 17
Sunday
September 18
Monday
September 19
Tuesday
September 20
Fine Particulate
(0-23 CST avg)
Air Quality Index
good good good moderate NA*
Ozone
Air Quality Index
good good good moderate NA*
Ozone
(peak 8-hr avg)
(expected)
36-45 ppb 36-45 ppb 36-45 ppb 51-60 ppb NA*

* Not Available and/or Conditions Uncertain.

Air Quality Action Days

Ozone Alerts are issued by the Evansville EPA when maximum ozone readings averaged over a period of eight hours are forecasted to reach 71 parts per billion (ppb), or unhealthy for sensitive groups on the USEPA Air Quality Index scale.

Particulate Alerts are issued by the Evansville EPA when PM2.5 readings averaged over the period of midnight to midnight are forecasted to reach 35 micrograms per meter cubed (µg/m3).

Forecast statistics documenting the reliability of these air quality forecasts are compiled on a monthly, seasonal (May through September for ozone), and an annual basis.  Compilations of these statistics are reported in Vanderburgh County Health Department’s Annual Report and available on request.

Current conditions of OZONE and FINE PARTICULATE MATTER are available in near real-time on the Indiana Department of Environment Management’s website.

National and regional maps of current conditions are available through USEPA AIRNow.

 

State Auditor Suzanne Crouch to visit Mayse Farm Market Bicentennial Maze Ribbon Cutting

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STATEHOUSE – On Saturday, State Auditor Suzanne Crouch will visit the Mayse Farm Market in Evansville, offering brief remarks about Indiana’s bicentennial at the ribbon cutting for the Indiana-shaped corn maze.

What:                   Ribbon Cutting
When:                 Saturday, September 17, 2016 at 9:15 C.T.
Where:               Mayse Farm Market

6400 N St Joseph Ave

Evansville, IN 47720, USA

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VANDERBURGH COUNTY FELONY CHARGES

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Below is a list of the felony cases filed by the Vanderburgh County Prosecutor’s Office today.

Joshua Lawrence Gahagan Unlawful possession of a firearm by a serious violent felon, Level 4 felony

Theft of a firearm, Level 6 felony

Michael David Chamness Possession of methamphetamine, Level 6 felony

Possession of paraphernalia, Class C misdemeanor

Antonio Rodriquez Walters Disarming a law enforcement officer, Level 5 felony

Domestic violence, Class A misdemeanor

Resisting law enforcement, Class A misdemeanor

Jacob Bryce Henshaw Unlawful possession of a syringe, Level 6 felony

Richard Timothy Faulconer Forgery, Level 6 felony

Possession of a synthetic drug or synthetic drug look-alike substance, Class A misdemeanor

Criminal trespass, Class A misdemeanor

Possession of paraphernalia, Class C misdemeanor

Korey Lee McDowell Dealing in marijuana, Level 6 felony

Operating a motor vehicle with registration number belonging to a different vehicle, Class C infraction

Karrie Leeanne Wolfe Possession of methamphetamine, Level 6 felony

Possession of a narcotic drug, Level 6 felony

Unlawful possession of a syringe, Level 6 felony

Possession of paraphernalia, Class C misdemeanor

Taziah Elshaun Hopson Intimidation, Level 5 felony

Lisa Lynn Clark Unlawful possession of a syringe, Level 6 felony

Possession of marijuana, Class B misdemeanor

Kimberly Ann Terry Domestic battery, Level 6 felony

Domestic battery, Level 6 felony

Pierre Dandre Roberts Dealing in methamphetamine, Level 4 felony

Edward Merritt Lowery Auto theft, Level 6 felony

Possession of paraphernalia, Class A misdemeanor

COA reverses decision to deny woman’s expungement request

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Olivia Covington for www.theindianalawyer.com

The Indiana Court of Appeals has reversed a Jay Circuit Court decision to deny a woman’s petition for expungement of her records after she was convicted of forgery and dealing in methamphetamine.

In Mindy M. Cline v. State of Indiana, 38A04-1512-XP-2221, Cline filed a petition for expungement of her 2003 forgery conviction and 2004 dealing in methamphetamine conviction on Oct. 16, 2015, and the state did not oppose.

However, on Nov. 13, 2015, Cline’s petition was denied, with the trial court saying it was “based largely on the nature of the convictions, the severity of the offenses and the relatively short duration since release from probation/parole on the most recent convictions.” At that time, Cline had been out of supervision for five years.

At a hearing one day before Cline’s petition was denied,  Jay Circuit Judge Brian Hutchinson had told Cline that he remembered her convictions, particularly her methamphetamine conviction, and that he was tired of dealing with meth and heroin offenders.

“I’ve had a belly full,” Hutchinson said of drug offenders. “I’m not doing favors for people that are causing these problems in Jay County.”

Cline appealed, saying the trial court abused its discretion by relying upon circumstances that are not statutory bars to expungement – specifically, the type of offense and length of time elapse.

The state wrote that Cline was asking for the Court of Appeals to reweigh the evidence and invade the province of the fact-finder, but in its reversal on Thursday, the court wrote that the state’s argument ignores the fact that the existing evidence given to the trial court pointed toward expungement.

Further, the court wrote that it seemed the trial court thought Cline had eight convictions, rather than two. Although her original expungement petition stated that she had four forgery convictions and four dealing in methamphetamine convictions, the evidence at the expungement hearing showed that she only had one conviction each.

Cline was young when she was convicted and has now satisfied the prerequisites for expungement, the court wrote. Further, the Court of Appeals said she has been consistently employed and has earned various degrees, licenses and certifications, including an associate’s degree in business administration.

However, Cline testified that she lost her job as a store manager when the store owners learned of her record. She testified that she would like to return to management and would be more able to do so if her record were expunged.

The Court of Appeals called Hutchinson’s remarks about Cline’s past convictions and drug offenders as a whole “troubling.”

“Undeniably, methamphetamine and other illicit drugs are a burden upon communities and judicial resources,” the court wrote. “That said, our legislature has provided a second chance for individuals who have in the distant past committed drug-related crimes.”

The Court of Appeals reversed and remanded the denial of Cline’s petition for expungement, with Judge Michael Barnes dissenting.

Barnes wrote in a separate opinion that although Hutchinson’s comments were “not exactly artful and (were) unnecessarily harsh,” the trial court was within its parameters to deny the expungement petition. Further, Barnes wrote that state statute is silent on what factors trial courts may consider when deciding how to exercise its discretion.

However, Barnes wrote that he would remand the case to trial court to clarify how many convictions it believed Cline had and reconsider its denial.