M'arthur Democrat. (McArthur, Vinton County, Ohio) 1853-1865, 1856-01-17
Number22

consequence however, ptO1ucea Dub
little revenue.
In 1916 a change OF our flaaneiGl sys.
tenn occurred. Annual 6edcits con-
pelled the Legislature to return to whAf
should be the primary object Of all tax
laws, to wit: :he coliectionof rsVenaa.
Previous errors were then in part rem
edied, but many very Aagrant ones were
continued from ill-advis ysrtiality.
A new tendency was, however, inaugu-
rated; and the rule Of equality ia tax
alton gained constant strength, In spite
OF opposing interests. The Consiitu-
lional Convention met under these Au-
spices, and the tax rule established IL
the Constitution was the rssult. Its
gtest principle is the abrogation OF all
arbitrary taxation. Man,ras such, his
busines, occupation. and profsssiO OF, are
no longer subject golegiglalive capsiee.
T,s0P,Ovv.--s~--s---------- -------------a---L--i---e
taxation. A few exemptions for objects
of almost universal interest are sulhot.
lied, but in such manner that thsy
can never become Independent Of the
popular will,
The first General Assembly under
the new Constitution passed such tax
laws as were supposed to be in accor-
dance with its requirements. Differ
ence Of construction arose, as was to
be expected, and were very properly
referred TO the Court, whose decision
has been acquiesced in by the great
body of the people. 'e.''
1t is not denied that the rule referred
to has produced occasionally some
hardships, but tits equally true that
these hartships would be scarcely OBJ
servable, it, instead OF supporting ex-
emptions and deductions, we would
make the grand duplicate represent the
entire wealth OF the State. It is esti.
mated that no less than three hundred
millions of property in the State escap-
ed taxation.
A carful examination Of the questioA
will suggest many reasons adVsrs TO apy
Precipitate or unadvised. changes in ont
tax laws. All agree that prop perty should
be taxed where il is by uniform rule,
that, tho resident and non, resident oW.
ner shall pay his due proportion. and
that this proportion shall Include State,
county, township AMI city taxes, The
tax lS on the property within the State,
aud not on its inhabitants. The lein for
the tax is not upon the owner, bus on
the property. 1t makes no differences
whether is owned by residents or uon.
residents. Possession, andnot ownership
is the point Of inquiry. A New York
merchant doing business in our stats
will not be asked whether his ca pitsi
is own or borrowed. The whole stock
found in his possession is the measurs
Of his taxation. Our owd merchants ara
treated precisely in the same way. A
difTeren: rule would obviously work O..
rious injustice TO Ohio merchants, be.
cause, with deductions for credits. foe.
eisn merchants might trade in our state
without paying one dollar of taxes.
Again, Virgnians own lands in Ohio.
They owe portion oi the purchase
money either in one or the other Of these
States. Shall the township or city Ia
which the land lies Loose the right to
levy fair proportion OF taxes upon the
lands in question? The rule for deduo.
sion Of debts would evidently work end
lass confutiou. Take the case Of one Of
our own citizens, many of whom owa
both real and personal property in more
than one locality, and are indebted for
part Of tbs same:-where shall the de-
duction be made2 Shall i. be at their
own optioni afH r5
The doctri. so frequeAtly advanced
that"man should be taxed only on whas
he has and not upon what he has not"
does not ia fact apply to our system Of
taxation. Oar duplicate lists, the yisi-
BE property in the State, and not the
persons A large number of the inha BIZ
tdnts OF The State are not upon it, while
it contains the names Of many who re.
side beyond its linitS, This is q sua-
cient answer to such aVowals.
Simplicity, both of detail and plin.
ciple, is an important element in The
loonstrlction of all -rerennsl laws-Rxas
sions multiply with exemptions and de-
ductions, and the individual tax payof
will be apt, through mental reservation,
to enlarge the sphere for which the les. /.
islation has sent him an example. he.
TOO, has favorite objects which he .hinks
ii hard to tax. The More generally we
adopt the principal OF taxing equally all
pr pertv,the more equitable and fair viii
be its effect. Their unequal operation,
rather than their amount. makes taxes
oppressive. In onr State tax Inequalities
are necessarily unjust. Every dollar tha,
is remitted to. or Withheld by, ono per.
son, mus. be made up and paid by 9th .
ers. The amount of e scspe, the only p
suit is that the taxes are unjnstly levied
Exemptions aud deductions but mar ths
uniformity and equality Of our tax laws
and for this reason, il for no other, .hsrs
should be as few allowed as possible.
An equal tax on properly based on
these rules, with few exemptions anI
deductions, leaves very little opportuni-
ty for individual evasions. Its assess
ments and valuations are mote easily
perfected; they may be made quicksl
yet be less inquisilorial. Such.a sys.
TEN must eventually recommendi itsel,
to all as the one best adapted to oul
circumstances as people. Under /
the measure of taxation would be baset
upon sgsneral Principle-that prieipis