The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1845-06-28
From the Cincinnati ENQUIRER.


money and of capital in trade, for the purpose
of taxation," commonly denominated "the tax
law, has created some excitement in the commu.
nity and being reported as supporting and voting
for it on its passage it becomes me to set this mat
ter right before the people-those to whom am
accountable, as their representative. Had pur-
sued the policy Of some, and written my remarks
as made on this bill while under discussion in the
House, my position could not have been mistaken
but by Misrepresentation only; but as the journals
will testify who voted for and against the bill on
its passage, and the reports Of the House and Sen-
ate will show the manner in which it was passed,
/ rely on them for the evidence, and proceed TO
give relation OF its passage and my views of the
law.
| The bill was introduced in the Senate by Mr..
Kelley, of Franklin, differing in some of its pro-
visions from the presentla law. Itpassed the Senate
and came to the House. That body proceeded to
amend by striking out the provisions taxing mon
ey OIL hand and deposit, and adding provisions
exempting capital invested in buying and selling
domestic animals, and all investments in trade or
money at interest less than 800; placing on the
tax duplicate the capital invested in furnishing
hotels, together with all investments in stage
coaches and harness; amending or explaining the
old law as relates to carriages, making it more
thorough and general. Some provisions were pro-
posed by the Finance Committee and rejected by
the House, which were-pacing hogs and sheep
with all household furniture over the value Of
$4OO, an the tax list.
The bill was before the House under discussion
the night previous to the adjournment, and about
III O'Clock the vote was taken on the bill (as the
law now is) and lost; yeas 90, nays 81. In few
minutes after, some members beng temporarily
absent, the bill was reconsdered, yeas 81, nays 10;
and the bill passed 1t was returned to the Senate
who disagreed to the House amendment and
returned the bill. The House were about to take
up the bill to insist, when the Senate reconsdered
their vote, and sent message 10 the House re-
questing return of the bill, which was done,
and 1t was finally passed by that body near o'clock
in the morning. So much for the history, which
would afford some reasons for opposition if no
others were presented. But the unprecedented
haste and the special time in which the bill was
passed deprived subject so great in magnitude
and of so much importance to the people, that
consideration which was due to it. But my main
objections were to the bill, and are to the law that
it taxes labor-is unequal in its bearing and proves
susceptible Of so many interpretations or instruc-
tions The mechanic and manufacturer are taxed
lst, on the capital invested in raw material; I'd on
| a. I,f, ba;p Cd nd
his labor as connected with the raw and wrought
material in completing the article Of mandatory
thereby imposing three fold tax on the me-
chanc and manufacturer, which appears to me
unjust. Provided there is propriety IN taxing
investments in raw MATERIAL there cannot be
shadow of right to tax it the second time, because
it or the material in which capital were invested
has changed its form and not the relation; and much
less to tax the labor performed in changing its
form.
The law exhibits injustice in requiring one citi-
zen engaged in business similar to that pursued by
his neighboI TO pay tax on his capital while his
neighbor's capital is exempted from tax The
miller is taxed in preparing bread, while the
butcher in preparing meat is exempt from tax;
the beef and pork packer Is taxed for purchasing
slaughtered hogs or cattle orpacking and sale but
by saughtering them HIMSELF no tax can be asses
sed on his capital, notwithstanding millions may
be invested. 1t is injustice that | oppose. If it
be right TO exempt the one so should it be of the
other. commend the provisions of the law in
placing fully stage capital and hotel furniture
| he i;st and ba, ,,Ia tn md
trust the time is near, when capital. without so
many distinctions, may be equally placed upon the
tax duplicate. Bank capital, land capital, mer-
chants capital, money dealers capital, &c.-and
no honest citizen, | am persuaded will object to
paying his equal proportion Of the public expen-
ditures upon such capital. lam opposed to taxing
labor direct, which conceive to be one of the
/ evils Of the law; and am also opposed 10 taxing
the products of labor and capital united, while
such products are but capital m embryo, and not
matured capital Labor being now taxed with the
panied head, the sweating brow and aching bones
to such all extent that many make it their general
study and daily business TO evade their proportion,
and thereby increasing the burdens of the indus
trious and honest portion of the community. do
not feel willing to bear any part in imposing by
law an additional weight of taxation Upon it
There was some necessity before this law was
passed, and much more since, for thorough re-
vision or change of our tax law that il apply
equally on capital. Theinvestments of capital in
personal property (catle and horses excepted) have
heretofore paid but light taxes compared with that
paid upon real estate The whole amount of pro-
perty as entered on the duplicate for taxation in
the State, is about lS6 100000, Of which 81 $780,
900 is assessed merchants and brokers' capital,
including money at interest If this be the amount
of capital truly invested in merchandising and
money lending, no more should be required from
that portion of our citizens than simply their cap
ta once in each year entered on the tax duplicate.
But this sum appears TO me small for the amount