Jeffersonian Republican. [volume] (Stroudsburg, Pa.) 1840-1853, 1851-07-31

AHe 'u seCIion OF The act oil assembly ap-
!, proved April 26th, 1850, relating to taxes in
Schuylklll county, has had tendency to re-
tard the assessment and collection ofthe State
taxes. Under It's provisions, about thirty ap-
peals are now pending in the Court of Com
mon Pleas of Schuylkill county. There is
no good reason for special legislation in this
: case, and repeal of the section is recon-
mended.
Our observations have, thus far, related only
to the assessment of taxes. Another branch
OF the general subject, not less important, has
engaged the attention of this Board. We re-
fer to the collection of the taxes assessed. 1t
evidently matters little what system of assess
ment is adopted, or how carefully the various
OBJECTS OF taxation are designated and their
amount ascertalned, if lfafterwards counties are
permitted to evade payment The various
reports Of the Auditor General show deficien-
cIes and inequalities which make it certain
that some new mode of collecting taxes must
be adopted by the State, unless the Legisla-
ture be willing to see large portion lost, an
nually, to the treasury. While in counties
like Delaware, Carbon, Adams, Lehigh, Frank
lin, Lancaster Northampton, and Berks, the
deficiency of the amount received, below the
ocOCoSCus 10 UuI liOul SGNOH u LGn cent
in other counties we find this amount VARYING
from twenty to over thirty per cent The
aggregate amount of tax assessed in the Com
monweath for ten years, from 1914 to 1851,
:. inclusive, was 81 ,626,667 &c: while the a.
mount paid into the treasury was SO, ,932, ,4s5
94 showing a deficiency of 1864, ,282 or
14.59 per cent.
The valuation of the taxable property of
the State in i845, as adjusted by the Reve-
nue. Board, was S42O, 1886, 40 The Board
in lS4S fixed it at $463,931, ASS; showing
an increase of Ss542, ,735, 1923. Yet the amount
of tax received during the year 1S45, was
! 81, ,3lS, ,3S2, OF, while there was paid into the
treasury in 1S49 only the sum of 81 ,293, ,92I,-
%, and in 1850, S1,217,821 70; showing that
notwithstanding an increase in the amount of
property to be taxed, which should have yiel-
ded at the lowest rale S128, ,20o additional
revenue per annum, there was an actual fall
ing off of the revenue Of the State,
! A reference to few counties will show
how this state of things arises: thus in Cen
tire county, the taxes assessed during ten years
amounted to $123, ,13l, the amount paid into
the State treasury was $84, 4,S37-defciency
$3S, ,294, Monroe assessed S36, ,755, paid $24,-
167-defciency S12,585. Mercer assessed
/ S95,3 1927, paid S76, 173-defciencv Sl6,I54.
Schuylkill assessed S78,301, paid $27, 1872.
deficiency S5s,S09 Other examples might
be found, but it is believed that these are suf-
fcient to illustrate the defects of the present
system.
A plan for the collection of State taxes has
been adopted in a neighboring State (Ohio,)
which so far as this Board has been able to
learn, has been found to work well; and which
has been recommended with great unanlmity
by citizens of Pennsylvania residing on the
border, and acquainted with It's operation-
A bill has passed the House ofRepresentatives,
providing for the collection of taxes in Ve-
mango and Beaver counties, on substantially
the same plan. 1t is believed by this Board
that the system might be extended to the
whole state with great advantage. We there
fore recommend the passage of law con-
tanning the following provisions
l. Making it the duty Of the county treas
urers to collect the State taxes, and pay the
same to the treasurer of the Commonwealth.
2. Requiring the treasurer of each county
to attend at the place of holding elections in
the several townships, wards, and boroughs
of the Commonwealth, on or before day 10
be fixed by law, for the purpose of receiving
the State tax-from which certain per cent /!
age, as determined by the Legislature, shall
be retained by the county treasurer as his
compensation for services rendered the Com
monwealth.
3. Taxes unpaid after the day designated
by the treasurer at his office, shall be paid to
the county treasurer at his office, before the /
lst day of October of every year, after which /
time the treasurer shall issue his warrant to /
the sheriff, authorizing and requiring him to
collect the unpaid balances, with the addition .
of five per cent. for his compensation.
4. Making it the duty of the county COM
missioners to allow such abatements and ex-
onerations as they may think Just and rea-
sonable to the sheriff, up TO the first of Janu-
ary, annually, after which time the treasurer
to charge the sheriff with the unpaid balance.
Had plan for the collection of the State
tax similar to the above been adopted ten
years ago, it is estimated by this board that
the State would have been saved more than
one million of dollars.
The present session of the Revenue Board
has added TO the valuation of the assessments
ofthe State, as returned by the county commits
sioners, the sum of$6, ,SS3, ,153. The aggregate
of taxable property of the State thus adjusted,
is $462, $685. ,S29. This amount may not be
as large as might have been anticipated--the
increase of taxable property from 1646 to 1851
being but S29, 7,371, or $l2,S76,957 less
than the increase during the corresponding
period from I645 to 1913. The value of
property in many counties, as appears from
the evidence before the board, has been seri-
ously affected by the depressed condition of
the iron manufacturers in the State, operating,
as it does, directly upon the large amount in
vested in that business, and indirectly upon
the agricultural interests, and the value of
real estate generally in many countless
With the cause, or causes, of this state of
things, the board has nothing to do. They
merely report the fact as presented to their
notice by the evidence laid before them.
The members composing this body-now
about to separate, with the probability that