The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1854-07-21
In THE RoUsr, April "a, 1854.

b y
In THE RoUsE, April "a, 1854.
2 Y ~ tCoafin1ed 94 =
4 Butifrthe distinction. sought TO- be
established could be dawn bslN cen prop,
erly and crsdils, whql ground is ihers for
! any distinction helween money and otis
; er properly! Money is nor a chose in
letion /, is property IN possession Of ms
nvner, as much so as is his really Why,
|, then, shall his debts bs4ds ducied from Lis
Imoncysi Will il be said that mnn has
/. no money except what remai6s aficr the
, pa, mcni of his liaJititiesi The Mopo>
7, sition il contradiction in terms. And
there would lie just as nnel,ruth in say
ing that he has no lands OF goods except
what wosld remain sfter lhen application
10 pay his debts. His lands and goods
sre uu much bound for the payment Of
his obligations as is his money. Then
application 10 tint object can be enfmc>
ed as readily, nay, more so, than can be
/, the appropriation Of his meney. His mo.
! ney is so Aerurelg his own, that no lien
I can lie acquitted upon il in bis. hands.
while his lands and cl,attelSInay become
!. buundrfotshis debts III. various ways. j
fnd il alogehe, impossible 70 concsise
, Iany rsasqn why here may bo a ,doduc,
/, lion RON moneys thai would not equally
flavor deduction from land fnd no
argUmenlihat seems TO me more iliaD
lplausible ioadmil deductions ftem either,
1.-The constitution declares in express
term, iha, laws shall be passed taxing
!. SAL moneys" Instead Of his, we have
law that fax only SO much Of a mans
money as remains after tlcduc,ing his Ii
abilities. His money is in his posses
7 zion, his debts may no, become due for
years, jet they arc to be deducted. lie
. may never apply a cent Of his moneytu
. discharge .bem;ihsy may, in fact, aevci
bo discharged, yet by this process Of de-
due ION, his money escapes all taxa xll
y iinn."
i Bu, not only does the section Of The
\ constitution under consideration can,siu
no language authorizing expressly the
deductions 10 question, but all itI impli.
. cations are against them for j, enumer>
. ates wha, may be exempted, and these
i, Idpduclions are not~in The enumeration.
II The familiar maxim, eap,essio t;nius esl
7 e1clhsio. dlterius, has as direct an ahPH-
cation ,hcfa as in any case, thut eau be
Iconceiyed. Fam aware lha, tits argued
y chat the exemptions mentioned insectior
fl2d are not deduetions Ii is said thai
ihe idea of The constitution is that the
law may exempt certain specific articles
uol exceeding two hundred dollals in val
i ue; as, for instance, horse, COW, &c.
: from taxation, aud that il does mol con.
template The deduction Of $500. or nm,
sum, from the gross amount. Of man:
personal propeHy. But The Legislature
q have not 50 construed il, for, in his yer,
e tax law, they permit JUS, such q 5000 de-
: duc,io6. And think their cons,tuc'
4 lion, ia this particular, right. The lead
ing idea of lte constitution is equality
Z ihat government shall DO by one man 81
il does by every other. Nou,,his equal
IS ily would, IN practice. be destroyed, i
:, the $500 exemption were Of specific ar
iicles. -Wha, shall tbey bef Shall
. horse be one of them! Then every per
d, son who has no horse loses the benefit o
I, The exemption, and SO Of any other ape
d cific article thai might be- exempted. III,
!, only fair mode, the only mode eonsis,'
en', as think, with The spiri, Of the con
u stiiu,ion, is no, To exempt specific aritc.
!. les, bnl.lo deduct tic $500, or ans les
Is sum tia, may be .fxed,. from the gros
= amount OF personal properly. And ] fin'
nothing IN The tangnage Of the cohsli'n
tion ,ha, foibids this" ~ "
Is But ietans exs,ninemms psriiclhil
b the provisions u secisn 81, ,sfur il is up
! on this section that the advocates Of til
;, Law mainly rely. IN Their judgment, {
: eslablisbesa fnlo Of taxation for bank
as and bankois7d different from that envetnn
r. lniisidaals otherwise employed. TIL
A. isec.ion is in these words: q ysa ss SEQ
OF, "'SEc. g. The Genetal Asscmbl
i shall provide BY law for taxing the note
or bills discounted OF purchased. money
y loaned, and aiIotiier property; cffecis-e
o. dues, ofeyery dsscrirlion,. (wirhout de
,e daciion.) oflaIf banks now existing, 9
81 hereafter created, and Of all bankers, >
that all property Employed in bsnkin
! shall alwnys bear buflen Of taxatio
o eqaol to thar imposed on The property {
o individuals.
p Now, if equality of taxation is menl
ID TO be secured BY the constitution, j. 10
/, lows that one OF two constructions mu!
Y be given 10 this seclioa, for there are bt
two constructions that will attain that OF
jec,. Fifsis' Hiibe held that indiVidna
= may ldedoctllleir sdebts, as provided
VI section 10 Of tax law, then il nusi ais
,e be held tina, banks and bankers may
d like wise; otherwise there is no equalit,
81 Hence it has been suegeste d thai sectiu
8 only means 10 cnuntrdte The objacis
II tAxali0n belonging 10. a a.hank, or banker