Jeffersonian Republican. [volume] (Stroudsburg, Pa.) 1840-1853, 1851-07-31
Final Report Of the Board of
Revenue Commissioners OF Pa.
for the year 1851.

Mr.. Richards, from the committee on fina
report, made the following report, which wa
read and unanimously adopted:
To his Excellency, William F. Johnston
Governor of Pennsylvania:
The Board of Revenue Commissioners O
1851, respectfully present the following re
port.
The act of Assembly entitled "An Act t.
reduce the State debt, and to incorporate the
Pennsylvania Canal and Railroad Company,
approved the 29th day of April, 1914, pro
vides for the appointment of one person from
each judicial district of the Commonwealth
and that the person so appointed shall, togeth-
er with the State Treasurer, constitute a
board of Revenue Commissioners, to meet al
Harrisburg triennially, for the purpose of e.
qualizlng the assessments and taxes for the
use of the Commonwealth The Commits
sloners are required to ascertain and deter
mine the fair and just value of the property
in the several counties, made taxable by law,
adjusting and equaIizing the same, as far as
possible, so as to make all taxes bear as equal
ly as practicable upon all the property of the
commonwealth, in proportion to its actual
value. The act provides that the valuation
fixed upon by the Revenue Commissioners,
shall remain as the valuation for each county,
until the next meeting of the Board.
In order to supply the Commissioners with
the necessary data for the intelligent exer-
else of the important powers delegated to
them, the commissioners of the several coun-
ties are required to furnish, for the use of the
board, statement under oath of the property
liable to State tax, in their respective coun-
ties. 1t is also made the duty of all city, coun-
ty, and township officers to furnish answers
upon oath to such interrogatories as may be
addressed them by the Revenue Commission
ers. The several Boards have also resorted
TO the plan of sending interrogatories to pri-
vate citizens, to be answeaed under oath. or
otherwise5 and individuals from the several
counties have been examined orally, under
oath.
The organization ola central revenue board
was an experiment 1t was notorious that
the provisions for making the various objects
of taxation, and insuring a full and cor
rect return, were, in many cases, evaded-
The consequence was great dissatisfaction
on the part of those who were conscious that
they were discharging their duty to the State,
and uneasiness even to those who apprehend-
ed that they were not evading taxation to the
extent of Others A system of assessed prop
erty at Its nominal, rather than its real value,
had grown up at time when no State tax
existed, and when conventional standard,
SO that it was uniform throughout county,
all the demands of local taxation,
and had no effect beyond the district To
break up this system, to insure just and e.
quail valuation throughout the State was i'm
portant not only as an act of justice to the
county in which property was assessed at its
real value, but in order to satisfy the tax
payers in every part of the Commonwealth
that they were bearing, but their just share
of the public burdens
The provision has been so successful as to
place It's propriety beyond doubt. The two
previous boards passed through struggles
which at times threatened their EXISTENCE
But in both cases their action was to increase
the aggregate assessments of the Common
wealth. . The board of 1645 added $685.
625,S6 the board of 1848, S7,114,274 to the
of the State. The public were sat
isfed that they acted with integrity, with
and forbearance, and the good
effect is seen in the cheerfulness with which |
the heavy tax, rendered necessary to sustain
The honor of the State, has been paid.
The members of the present hoard were,
without an exception, true to the duties upon
which they entered,-none having become
members of any previous board Many of
them commenced their labors with some doubts
Of the expediency of the act under which they
net, and the ability of the board to render a.
ny service to the Commonwealth The in
vestlgations of the last few weeks, and the
facts laid before the Commissioners, leave no
doubt on the mind of any individual in this
body, that the board is an important feature
in the Revenue system Of the State. 1t
IS not alone, its direct influence which
las proved of service. Its indirect op-
Grafton is still more important. The knowl-
edge on the part of the county and township
oficers that their proceedings are subject to
severe and careful revision, serves as a salu-
AIRY cheek to local partiality, and as an induce
nent to the honest discharge of duty.
L 4. q A. c..I tL-kt