Portage sentinel. [volume] (Ravenna, Ohio) 1845-1854, 1854-05-31

subject, as much is said in relation to the aspect
of the law under the recent decision Of the State
} Supreme Court.
The great objection which is urged 10 the pro-
vision ofthe law, as it is rendered by the Supreme
Court, is, that it refuses any deductions for in
debtedness, no matter what the standing of the
property holder may be, whether he is independ-
emily rich or entirely worthless.
When we examine the principles upon which
every species oftaxation is based, we are led to
conclude, at once, that there is no injustice in
this method of assessment, and although it may, in
particular instances work great hardships, yet,
we must reflect that a general law, in force
throughout the entire State, must, in the various
localities, and diversity Of interests, within the
State, have many features which will be, to those
particular cases very Objectionable.
The fundamental principle of taxation arises
from, and is incident to the very existence of gov
ernment The relations existing between the
government and the governed, are reciprocal, the
one owes to the other its maintenance and in re-
turn receives protection. 1t is plain principle
of equity that every citizen should contribute to
the government for the protection he receives,
his just quota of tax, in proportion to the amount
Of protection he receives from government. If
A. demands the State of Ohio to protect for him
safely, one thousand dollars worth of property,
he should pay to the State just twice as much
therefor as he who only asks protection for FIVE
hundred dollars. So far as the principles of right
are concerned Of the rights the State and the citi-
zen are the same as the rights of any other par
ties, what would be just and fair between them
wo'd be equally so between man and man. Hence,
if Mr.. A. having as above said, $1,000 worth of
property, and that property consisting Of for in
stance, heard of cattle which he employed Mr..
B. to watch and protect; it certainly would not
be reasonable, if Mr.. A. were SO unfortunate as
to owe for them, to require Mr.. B. to render his
services for nothing.
The principle must be apparent to every man,
that property, and not people is actual solvent
wealth, is the basis of taxation. If Mr.. A. has
one thousand dollars, for which he is indebted, he
nevertheless demands as much protection from
the State, as Mr.. c. who has like amount and
has it paid for.
If we attempt to assess the actual worth Of the
tax payer and not the property which he holds, and
asks the government to protect, we lose sight of
the true principle an which taxation is based, and
encounter interminable hardships, (which are much
more difficult to redress than the objections to
the present system. If we attempt to tax the ac-
tual worth and permit all deductions to be made,
the whole property of the State may escape taxa
ton entirely. Suppose a land specuator buys
say, 100000, and pays for it, and subsequently
takes like amount of stock in Eastern Rail
Roads, Insurance Companies or bonds; when the
assessor comes round, he deducts from the value
of this real estate the amount OF his Indebtedness
and the entire realty Of the township will by this
means escape taxation.
The objection that property is taxed twice is of
no force, for if A. sell B. horse and take bis
note, the horse is properly taxed in BIS. hands,
and A. is worth just as much property, as before,
and certainly should be taxed upon that property.
If we say that credits shall pay no taxes, then all
that's necessary to escape taxation altogether, |
is, to sell your property on time at good per
cent, and draw interest ou the notes-and pay no
taxes. But they say that suppose A. has an ac-
count of 800 against B., and B, has an account
against A., of 800, here there is no actual prop
erty, and yet 5000 assessed. In reply to that
there is no necessity for any such instance. If
A. owes B. 500, and has 500 against him-if
he is willing to leave it to that unsettled cond-
ho IN n f,r
in this respect, would tend to induce men to
keep their accounts in better trim-and avoid
the expensive perplexties of litigation in courts
With one single instance of taxing a man on
what he is worth, and we will have done. The
The Government of the State Of Ohio, is great
corporation, composed of a great number of men,
bers, its objects the protection Of the people,
from injury by malicious and evil disposed per-
sons who, were it not for such government, would
have no regard for the rights of their fellow citi
zens. The Atna Insurance Company is, too,
great corporation, composed Of great number
of members, its objects are the protection of the
people from casualties, loss by fire, and perils of
the sea- When the tax collector calls upon one
who asks protection on the same property from
each corporation, he says to him, sir, am in debt
for this property and ought not to pay for its pro-
lection. H,w will that argument satisfy the
agent of the insurance company! Who'll an
swer!
PENNSYLVANIA FREE SoIL STATE CONVENTION.
The Free Soilers of Pennsylvania held their
State Convention at Pittsburgh on Wednesday
last, and nominated David Potts, for Governor;
VIM. M. Stevenson, for Supreme Judge, and
George r. Riddle for Canal Commissioner. An
effort was made to induce the Convention to sell
themselves to the Wings, but it did not succeed.
The Free Soilers ofthat State, like those of Ohio,