The Empire County argus., 1854-06-17
From tho Democratic State Journal.

the old law. We propose to present as briefly as
we can, the changes which have been made: to
show what the Legislature has done, and also that
our readers, who may not be in possession of the
law for some time to come, may know wherein and
how the changes made, affect them
Pre-emption claims on all lands belonging to the
United States, are exempt from taxation The fol-
lowing list Of property is also exempt:
! First All lands and lots of ground with their
buildings, Improvements and structures thereon be-
longing to the State or to any County Of this State
all unoccupicd lands, buildings and other improve
mcnts, occupied and owned, belonging to the United
States and all lands owned and occupied by the
United States Government forthe coming ofmoncy
or for military, naval or other purposes Second :
| Iown-halls, council chambers, market houses and
other public structures and cdfces. and the lots on
which they stand, and all public squares ard lots
kept open tor health, use or ornament, belonging
to any city, town or village in this State. Third
Colleges school houses and other buildings for the
purposes Of cducation with their furniture, library
and all other equipments, and the lots thereto ap-
purtenant, and used herewith so long as the same
shall be used for that purpose. Fourth: Public
hospitals asyumS. poor houses and other charitable
or benevolent institutions for the relief of the indi-
gent and afflicted and the lots thereto appurtonant,
with all their furniture and equipments so long as
the same shall be used for that purpose only and
without view to pccunary gain. Fifth Church
cs, chapels and other public buildings for religious
worship, with their furniture and equipments and
! the lots of ground appurtenant thereto and used
herewith. so long as the same shall be used for
that purpose only. Sixth: Cemeteries and grave
yards set apart and used for TIE purpose of ncrr-
ing the dead and the property Of widows aud mi
nor orphans, to the amount Of one thousand dollars
Seventh The owner or hodor of stock in any com
pany liable to taxation on its capital shall not be
taxed as an individual for such stock, nor shall
growing crops be subject to taxation. Eighth
| Mining Claims.
l,I IN q,
be taxed The reason why Mining Claims should
be exempt from taxation, applies with equal force
to growing crops: either Of them may become prop
erty, but either ofthem may mpoyersh their owners
and utterly fail; we congratulate our farmers on
the consideration show them this year by the Leg.
islaure in cxcmptng their growing crops
The Legislature, also at its last session made Il
liberal appropriation for the endowment and sup
port of an Agricultural Institute. thereby giving
additional evidence Of the favor with which they
regarded that important branch of industry. The
farmers of the State have reason to be proud Of
! this.
The tax on the agencies Of insurance Companies
not incorporated in this State as we'll as that here
ofore imposed upon Insurance Companies chartered
here, has been materially reduced, so that no cX-
cusc can be made against its prompt payment here
after
Brokers were under the law last year. required
to pay tax Of ten cents on each one hundred dol
five classes, according to the amount Of business
done; the highest to pay 500 per quarter and the
lowest class to pay So per quarter.
Bankers, dealers in gold dust and exchange were
also required to pay an cXorbtant tax which is
reduced within the bounds Of moderation: and it
is to be hoped that this class Of our citizens will
hereafter, cheerlully contribute to the support Of
| Governments the amount required by law.
Merchants licences were divided into five clas
ses and the highest class were required to pay $40
per month, and the lowest class s. per month
They now divided into ten classes, the highest
| to pay $40 and the lowest. 50 so per month
Tavern keepers arc divided as before into three
classes; but the lowest class are now required to
pay SO per month in place Of S. which was charg-
ed last year This may have the effect as intended,
of driving small shops, where uuwholcsomc bcyera-
ges are sold, cut Of the business
The license Of twenty dollars per quarter hereto
fore imposed on Coifse-houscs and Restaurants has
been abolished and those establishments are not
required to take out licenses.
The entire article relating to succession property
has also been abolished. There was very much
said last year about that feature Of the Revenue
law, and the objections have been answered by Il
repeal oft, which is triumph Of popular govern
mcnt.
Pcdlars charged before, SO per month for
pack pedlers and $50 per month for wagon pedars,
but additional powers conferred upon Consta-
bes and justices Of the Peace to enforce their col
lection.
The license tax of Auctionccrs has been material.
y reduced and are hopeful that it will be cheer
| fully paid Tho per ccnage property sold by
them remains the same as before, one half of one
per centum. This tax, authorized to be collected
by the State, is invariably collected by the Auction
deducted from the proceeds of property sold
by them. yet has only in few meagrc instances,
been paid into the State Treasury by them as re-
qured by law
The retention Of money thus collected, which as
much belongs to the State any collected by any
Sheriff or Assessor is nothing more nor less than
embezzcmcnt and should be so declared and pun
ished by law. Yet strange to say, this crime, for
crime it is, is not only permitted to be practiccd
with impunity but it is defended by journals pre-
tending to respectabiliy and pretending to defend
the just rights of the people. AS has been shown
heretofore, the State has in this one item of taxa
ton alone, been dclra udcd in the last year out of
nearly 100000. We trust that this debt so justly
due the State, will be paid in future and should it
not be, we promise from the next Legislature such
a remedy will not only compel it, but lead to the
prompt punishment of the offender.
The tax on consigned goods, owned by persons
not residents Of this State has been reduced from
sixty to fifty cents on each ono hundred dollars.
This tax than which there is none more just. has
not been heretofore paid, except perhaps in few in
stances.
Persons nonresident in this State, seek our mar
kets and have the protection of our laws, while
their goods arc being disposed of; and yet are un-
hoi, of tn n