The mountain sentinel. [volume] (Ebensburg, Pa.) 1844-1853, 1850-01-10

of adequate means to prevent or topunish
lndlvluais making false returns of proper
ty subject to taxation. The conscientious
citizen. crupulously exact in the perform
ance OF his obligations to society, may
well compllin of laws which suffer the dis
honest to eiude with impuniry the pay
ment Of an equitable share of the public
bu rthens. The tax on lands, mortgages,
and moneys at interest, IS assessed so ane.
qually, that great reasoh for complaint ex-
lists throughout the State. To remedy 10
some extent this evil, 1t would be well TO
require Frothonolaries Of the several coun-
ties. TO collect fTcm the Plaintiffs in Judg-
ments the tax thereon assessed, and if
necessary to compel payment by legal pro-
cess. A similar provision with regard TO
mortgages, giving the Recorders the au-
lhority before stated in relation to Judg-
ments, would embrace these two items of
| taxation, and would doubtless compel the
payment ola large amount of revenue,
now fraudulently Withheld.
The laws su bjecling TO I tax the COM
missions issued to the officers o. This COM
monwea!th, shold be extended to embrace
commissions to non-residents. The JUS
tice of taxing the citizens of The state. and
of permitting non-residents who hold COM
missions under the government, 10 enjoy
the emoluments free from taxation, caEot
readily be perceived.
No efectual mod has been devise 4 to
compel the agents OF foreign insurance
companies TO make 4 semi-annual exhibit
Of the amount Of funds employed by their
respective companies within this COM
monwca!th? A law having an effect Of
this character, is highly necessary, and
would be productive OF decided Advantage
In the enactment of such law, it would
be well 10 make the certificate issued 70
agents Of said companies, subject TO taxa
ton.
incorporated companies Of various kinds,
deriving their character elsewhere, have
agencies in the state and transact business
therein, and yet no accurate account is ia
ken of the monev employed or of the val
ue of profits of their investments. Were
the proper departments required IL E.sa.se :
list of these interpretations, and authority
! given 10 ascertain the amount of the invest
ments, the rate of dividends declared, OF
| the profits made, and tax was LEVIED on
such dividends, or profits, as well as on
/ the capital stock employed, large reve-
nue. TO the commonwealth would be the
result.
While money borrowed by citizens,
boroughs, and incorporated districts, is
subject, by existing laws, to taxation, il
is not perceived why money borrowed by
! incorporated companies should be exempt
from similar assessment. To make an
! equitable distribution Of the public bur-
-, 81 oh,a of ha
Legislature, and care shonId be aken that
no exemption should be allowed to any
class Of citizens over another where the
properly employed is the same. Atten-
| ZION to the foregoing objects of taxation,
! will not only increase the revenue, but IS
! demanded alike by Justice and sound pol
! icy.
Next in importance 10 the public debt
ant the equalization of taxes, is the man.
agement Of the public provementes.-
| The vast expenditures annually mabe for
| the repair and supervision of these works.
and the amount of revenue derived there
from; so materially affecting the condition
! of the Treasuary, render them objects of
( peculiar interests. 1t is believed that an
( increased amount of nett revenue should
De derived from these works. The enor-
nous appropriations of The last year, for
! their maintenance III repairs IL towards the
paVment of debt therefore contracted
should have placed them i'll sound condi-
| ton, and would authorize the conclusion
that a small expenditure during the pres
ent season would be sufficient. In the
absence of the annual report of canal COM
missiners, no specific amount for these OBJ
| iects can be given by the executive.
The system for thd management OF these
! Improvements, invites unnecessary eX-
penditures, and removes responsibility
! from the proper department. Were the
number of canal commissioners increased
to fve;-the state divided into districts
for the election and supervision OF each
! Commissioner,-the direct and Immediate
( charge and control of the district imposed
upon one of these officers, requiring OF him
| the performance of the duties now eXecu-
! ted bv superintendents and supervisors,
and stipulating for the annual alteration OF
| the said Commissioners; much practical
information of interest 10 the State would
be acquired; direct esponsibility for the
well ordered condition of the Public
Works, and the economy of expenses
would be secured; and the large discretion
ary powers now vested in superintendenis
and supervisors, in the adoption of plans
and payment of money for repairs, would
be placed in officers directly accountable
to the people. In relation TO this SUBJECT
legislation should be clear and specific, as