Grand River times. [volume] (Grand Haven, Mich.) 1851-18??, 1853-05-04

ascertained by adding all the losses to the nee
essary expenses of management, and dividing
the aggregate sum by the whole value of the
property insured.
If portion of the property is excluded and
pays no premium for its insurance. the arrange
ment at once ceases to be just and mutual and
becomes partial, and unjust.
You say " nothing of course would be gained
by taxing public property now would it be good
policy to impose burden on property which
has been withdrawn from the ordinary channels
of speculation and devoted to philanthropic OBJ
ljects that partake more of public than a pri-
vate nature. The burden Of taxation now falls
on those best able to bear it,"
| Gain should not be the object Of taxation,
and is not in our government as any one will
readily see by returning to our Illustration Of
the insurance company. A certain sum must
be raised, and the object of system of taxation
is to apportion it justly among those who ought
to pay it. 1t is never good policy to perform
an act of palpable injustice the rich man shol'd
never be called on to pay his neighbors taxes,
because he is best able. If all property is prop
erly assessed, the burden each person is called
upon to bear is exactly proportioned to his abil-
| ity.
The law has no right to discriminate and re-
lieve certain property from taxation because it
has been placed in certain situation by the VOL
untary act of its possessor If it still demands
and receives the protection of law and has CON-
mercal value, it should be taxed. The Corpor-
alton of Trinity Church, in New York City,
said to be the richest corporation in America,
devotes its entire income to religious education
al and charitable purposes. Would it be just
to exempt this rich corporation from taxes, while
the poor mans last acre may be sold for failing
to pay his own share of the public expenses,
with his share of what they ought to pay added
to it!
Suppose man owns three cows, are the Fl rst
and second, any more withdrawn from the ordi-
nary channels of speculation than the third ?
Are spinning wheels and weaving looms unpro-
ductive property!
Public property may be so situated that it is
necessary for a fair equalization of burdens that
it be taxed. Suppose two school districts, of
equal population and wealth, except that one
has school house worth five thousand dollars,
and the other has none. The one district has
evidently five thousand dollars of property which
the other has not Yet the law virtually says
to the poor district, "you must pay half the
county and State taxes on that school.house.
although it is not your property, and no benefit
to you whatever"
The exemption laws do not destroy the taxes
on certain species of property, this they cannot
d. they simply transfer them to others.
The amount of taxation is entirely indepen-
dent of the amount of property and is regula-
ted only by the public necessity, SO that the
gross amount of taxes would be, theoretically
the same, were the property of the State one
hundred thousand, or one hundred millions of
dollars.
Cases might be multiplied in which the exemp-
ton laws operate unjustly upon the poor man.
A laborer owns and occupies cottage in the
outskirts Of one of our towns He depends
upon his daily labor for his daily bread; he is
destitute of furniture of any value, and cannot
afford to keep either cows or pigs. What prop
erty has he, which is exempted from taxation?
Nothing. His cottage will be sold to meet his
proportion of the public burdens, unless he
scrapes together the money to save it. His rich
employer worth hundreds of thousands, has at
least a thousand dollars exempt from taxation.
Is his placing the burdens of taxation upon
those best able to bear them! Ii. ID. p.
r" But does the present law require an ac-
curate inventory and measurement of all a mans
taxable property? Description is the word
used in the statute. May not this description
be more or less accurate according to circum-
stances! If the description shows what, and
where a mans property is so that the super
visor will be enabled to ascertain its value, is
not the end of the law attained We think
statement of this kind, sufficiently accurate for
all practical purposes, can be made by every
man without taking false, or an indefinite oath.
Is it not true that the listing of property this
spring under oath has brought to light vast
amount Of property, especially money, that has
| korot - co.a asoonad foxatioo9- nooo MT fhis