American Lancaster gazette. [volume] (Lancaster, Ohio) 1855-1860, 1856-01-17

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the other Of these States. Shall the town
ship or city in which the land lies lose the
right to levy fair proportion oftaxes up
on the lands in question? The rule for de. !,
duction for debts would evidently work
endless confusion. Take the case Of one
of our own citizens, many Of whom own
both real and personal property in more
than one locality. and are indebted for
part Of the same:-where shall the deduc-
ton be made? Shall !, be a! their own
op ion?
The doctrine so frequently advanced
that imam should be taxed only on what
he has and not upon what be has not. " does
not in fact apply to our system Of taxation.
Our duplicaLe lists. the visable property in
the State, and not the persons. A large
number of the inhabitants Of tho State are
no, upon it. while i; contains the names Of
many who reside beyond its limits. This
\ Is sufficient answer to such ayowals.
Simplicity. both Of detail and principle,
is an important element in the construction
OF all revenue laws. EyasiOns multiply
with exemptions and deductions, and the
Individual tax payer will be apt. through
mental reservation, to enlarge the sphere
for which the Legislator has set him the tx
ample. He, too, has favorite objects which
, he thinks it hard to tax The more gem
!, erIy we adopt the principle of taxing equ-
} ally all property. the more equitable aud
| fair will be lis effects. Their unequal op
, Grafton, rather than their amount, makes
taxes oPpressie. In our Stale, YAK ipequ-
slties are necessarily unjust. Every dol
lar that is remitted to. or withheld by, one
person, mustbe made up AMI paid by 9th
ers- The amount of taxes is not reduced
, by suffering property to escape; the only
5 result is that the taxes are unlustly levied.
r Exemptions aud deductions but mar the
niformily and equalety of cur tax laws. and
= for this reason, for no o.her, there should
: be as few allowed as possible.
. An equsl tax on property based on
: these rules, with few exemptions and de-
Q ductions, leaves very little opportunity for
# individual evasions. It's assessments and
n valuations are more easily perfected; they
= may be made quicker and yet be far less
q inguisi;orial. Such system must even
5 tually recommend itself to all as the one
II best adopted 10 our circumstances as a
people. Under it the measure of tax .tion
J. would be based upon general principle
y that principle would bs enforced by the
d people themselves. They woul! watch
h and expose individual failures to list. and
J thereby carry out the honest object of the
e law. Then the people will soon habiLuste
e themselves to look for AMI detect the true
n cause Of any increase in the taxes. and theil
l. reformatory efforts. being rightly directed
l. would always be successful.
t. The preceding remarks are not intend
ed to preclude all amendments to our Ia,
n law. On the contrary, i: is admitted tha
e several nigh, be made which would renle
e them more efficient. The assessments ant
e valuations Of personal property. especially
S should be accelerated, SO that little if any
= properly could bs listed twice. There i
l. no reason why, by proper subdivisions, i
5. could not be done within few days. Th
y would not increase the expense. Th'
|, phraseoogy of the tax law might also b.
J. made more definite in msny instances. =
l. The word "credi:s" should be SO gualiie(
le as to include only such outstanding due
l. as have assumed definite shape and val
Z ue. Thus equslizInG AMI psrfecting on
l. tax laws, and regulating and reducing tn
D taxes themselves, by imposing proper re
is s,raints on the authorities thar levy an
W expend them, wo shall have true pub!i
al economy, light expenditures, and wis
a distribution of the same, together with
D faithful application Of the peoples none.
to the frugal purposes Of demo ,ratic gov
le ernment.
Is Intimately connected with the tax law
is is the custody Oft public money betwee
m its collection AMI disbursement. The mon
y ey collected upon the grand duplicate i
e one year is not disbursed until the yea
at following. so that much Of our public reve
nue. remains one year and more in tn
to State and County Treasures. Evils hav
5, arisen from this which require early atten
ls ton. Our revenue officers have thus bee
Of tempted to use the public funds fer purpoS
re es Of private emolument! The perniciou
Mt influences that must necessarily flow fror
l. such maFeasancc, to sag nothing of I'll
L. danger to which tho public treasure is ez
K posed, arc too obvious for comment.
Nor would it change the matter BY dc
N posting the public funds with banks
~ The bes. treasures Of free and intellger
TX people are their own pockets, and no Coz
X ernment has any right to deprive It's mem
le bers one moment sooner or longer, than
~ unavoidably necessary for the public sci
IN vice. From these considerations, woul
ID respectfully suggest that our assessment
ty valuations. and every thing connected wit
S. the making up of the grand duplicate au
er the subsequent collection OF the revenues
r. be so arranged as to bring the colleetio
" and disbursement Of our taxes within tn
ID same year. Efer careful deliberS'ion
A can see no unsurmoun.able obstacle to sue
lr an arrangement. The acceleration OF tn
al assessments is, as already suggested, die
* tated by other reasons. Every thing re
of lating to the preparation of the grand du
re plicate being paid by the day and the a
If mount of work, it is easily seen that th
us expenses Of accelerated action would ne
tn be greater than at present. If in additio
IT'S to this, the taxes could be collected sem
~ annually, instead of annually, as they no
ms are, they would be far less severely felt !
III the people. Their present collection o.
Of curing at the very period when money