American Republican and Baltimore daily clipper. [volume] (Baltimore, Md.) 1844-1846, 1845-02-18
For the American Republican,
TAXATION.
VINO SHALL PAY 1T?

"a " n II l. j. L = ~
Assuming the ground that the interest on our
City and State debts are both to be paid, and
neither repudiated-the inquiry as to who shall
positively be made to pay, and who shall be
permitted to claim exemption, is of no ordna-
ry importance.
We, of this generation, have contracted
these debts, whether in wisdom or folly, is i'm
material TO our present purpose; we must sus-
tain their burthen ourselves, and at last, through
the force of circumstances, transmit them TO
our children.
The amount Of burthen, both present and
prospective, will prove comparatively light and
insignificant, if fairly adiusted; and those who
come after us, will cheeriully acquiesce in
their inheritance, provided the integrity and
honor OF their sires comes down to them unfair
nishcd and unsupported.
Our declaration of rights provides ''that ey-
cry man shall be taxed according to his ac-
tual worth in real and personal property"
and the suPpositon is, that all our laws affect
ing the subject, are designed to carry out, to
the letter, and in the true spirit, this manifest
ly Just and humane provision.
Such is, contessedly, the theory of our laws
In regard to taxation, and the intent and pur-
pose OF this communication is mainly TO pre-
sent some facts AZ TO its practical operation.
the public press, and on the streets, with bitter
complaints of the gross inequalities of the pub
lie burthens, working, as is alledged, the most
unfair exemptions i'll favor of the great mass of
holders OF real estate-and visiting with the
most unsparing hand of oppression, the mer-
camille and trading classes-the representatives
and owners of the great amount of personal
property
The fairness and common honesty Of Legis-
iatlon, both past and present. are most unccre-
monlSusly and unsparngly assaled; all say
gestions for raising additional revenue except
by an increase of the direct taxation are uni
iormly oppo 'ed-while public meeti gs and
private combinations to torestall the action of
our duly constituted authorities in regard to the
enactment OF a particular measure; or falling
to accomplish that, to render it comparatively
nugatory as to revenue, are openly proposed
and talked of, upon the assumption, and upon
the express declaration, that the complainants,
the woud-be representatives of the mercantile
and trading community, were of all others the
most oppressed and Over-taxed portion of the
body polite.
That great inequalities and consequent in
Justice have prevailed in our city assessments,
under opera ing laws, we have long been conf
dent; but it requires pretty thorough know
names and amOunts-to convince even the
credulous and suspicious, of u 1.-THE of existing
denominations, which for a lapse of time have
been suffered to pass, without special notice or
complaint
We may with much Justice and fairness pro-
misc, that the real estate of the city, accord
ing to its relative value, is fairly and equitaby
taxed; and while we admit that it is generally
assessed hey ond its cash value we may contend
with much propriety, that this excess, as near
ly as 1t can be arrived at is universal, or near
ly sO-and whether ownership is vested in mer-
chants and traders, mechanics, or exclusive pro-
perty holders, is i,nmaterial.
The assessment of personal property, how
ever, 30 far us we have been successful in ar
irving at the facts, presents, throughout their
entire length and breadth, not only the strong
est, but the most astounding contrasts.
We speak at present, of what may be very
properly termed business taxation, or assess
ments against mercantile and trading FIRMS and
upon the basis of actual wealth in money or
money values, attaching to, and resulting from
the actual operations OF trade.
Would it be believed, if asserted upon other
than the most unqualified testimony, that there
are amongst us, many individuals and firms,
long in successful trade-who claim to come
into this, and all eastern markets, upon the ba-
Bis OF undoubted capital and unimpeachable Gre
dit, who are are assessed on less, and many of
them much less, than $4,000.
There is large class, embracing individuals
and firms confessedly of great experience, UNI
doubted wealth, and prominent success in busi-
ness, whose assessments range from between
10000 and $1,000; and there is vet high
er scale of assessment, running from 2O,0OO
TO $50 900, and embracing in its schedule of
names, many of our houses of the most nm
doubted wealth, in which the inequalities, and
under value of actual means, are perhaps more
g)aringly manifest than in either of the before
pen,ioned. Can it for moment be credited,
that houses whose business history dates back