The Cadiz Democratic sentinel. [volume] (Cadiz, Ohio) 1854-1864, 1856-01-16


money either in ons or the other Of these
States. Shall the township or city in which
the land lies loose The right 10 levy q fair
proportion Of the taxes upon the lands In
question? The rule for de .uclion for debts
would syidenhy work endless confusion
Take ihe case OF one Of our citizens. many
of whom own both real aud personal prop
erty in more than one locality, and are in
debled lor part of the same:-Whsre shall
the deduction be made? Ehall it be At their
own option.
The doctrine 50 frequently advanced that
"man should be taxed ouly on what he has
and not upon what he has hot," does not
in fac: apply 10 our system Of taxstion.-
Onr duplicate lists. the visible property in
the Stale, and not in the persons. A large
number Of the inhabitants Of the State are
not upon il, while il contains the names Of
many who reside beyond it's limits. This
is sufficient answer TO such avowals.
Simplicity, both Of detail aud 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 an ex.
ample. He, too. has fayorite objects which
he thinks it hard TO tax. The mole general
Is we adopt the principle OF taxing equally
all properly, the II ore equitable and fair
will be its effects. Their urequal operation
rather than their amount, makes taxes op-
pressive. In our state. tax inequalities are
necessarily unjust. Every dollar that is
RENTED 10, or withheld by one person.
must be made up and paid by others. The
amount Of taxes is not reduced by suffering
property to escape; the only result is that the
taxes are uniustly levied. Exemptions and
deductions but mar the uniformity and G.
quality Of our tax laws; and for this reason.
II for no other, there should as few allowed
as possible. I'd.
An equal tax on property based on these
rules, with few exemptions and deductions,
leaves very little opportunity for individual
evasions Its aseessm' nts md valuanons
are more easily perfected. they may be
made quicker and yet be lar less linguistic
lial. Such a system must eventually rec
ommend itself to all as the one best adaP
ted 10 our circur stances as people. Un-
der it the measure OF taxation would b.
based upon a general principle--that prin
cipe would be enforced by the people them
selves. They would watch and expose in-
: dividual failures to list, and thereby carr
\ out the honest object Of the law. Then the
! people will soon habituate themselves to
look for and detect the true cause Of an,
increase in the taxes, and their reformation
: efforts, being rightly directed, could al
I ways be successful. ...
5 The preceding remarks are not intended
r to preclude all amendments to our tax law
= On the contrary. it is admi ted that severa
: might lie made which would render them
: more efficient. The assessments and valu
J alton OF personal property, especially, shou
: be accelerated, so that little If any properl
r could he listed twice. There is no reaso
: why, by proper sub divisions. it could nc
S b. doae within few days. This wou
= uot increase the expense The phraseolog
= of the tax law might also be made NOR
i definite in many instances. The wor
6 ''cre dts" should be SO qualified as to in
J. cude only such outstanding dues as hav
Q. assumed definite shape and value. Thu
equalizing and perfecting our tax laws, an
Y regulating and reducing the taxes then
selves, by imposing proper restraints
a Me authorities that levy and e1pend then
IS We shall have true public economy. ligl
{. expenditures, and wise distribution Of ii
Is same, together with faithful! application
: the peoples money TO the frugal purpos'
4 Of democratic government.
ir Intimately connected with the tax law
r the custody Of the public money between
r. collection and disbursement. The mons
;. collected upon The grand duplicate in OF
Of ear is not disbursed until the year follo'
il ing, so that much Of our public revenue r
ut mains one year and more in the State al
e. county treasures. Evils have arisen fro
ct this which require early attention. 0
er revenue officers have thus been tempted
ie nse the public funds for purposes of priva
t, emolument. The pcrnicious Influences th
al must necessarily flow from such malfeasan
J. to say nothing of the danger TO which u
4 public treasury is exposed, are too obyio
s. Tor comment.
ed p Nor would il change the matter If t
be public funds we're deposited with banks.-
{: The best treasures OF a free aad intellige
rs people are their own pockets. and 10 90
~ ernment has any right to deprive its mrI
T. beys Of their means one moment sooner
" longer. than is unavoidably necessary
~ the public serviee. From these conside,
in ions, would respectfully sugges. that o
y assessments, valuations, and eyerythi
es connected with the making up Of the gra
IL duplicate and the subsequent collection
'le the revenues. be SO arranged as 10 bri
- The collection and disbursement OF our tai
nd within the same year. After careful deli
a erations can see no. unsurmonntable c
I'd stasle 10 such an arrangement. The acct
or Grafton Of the assessments is, as already su
Il ttested, dictated by other reasons. Eve
eylthing relating 10 the preparation Of the gfa
y duplicate beng paid by the day and
amoutu of work, il is easily seen that I
he expenses OF accelerated action would not
as greater than at present. II, 10 addition
It's tiiis, the taxes could be collected senii.an
on ally, instead Of Annually. as they now al
,ry they would be far less severely fels by I
10 people. Their present collection occnrri
at at the very period when money is most ne'
ed for the produce and provision busin'
70 of the country. nggravates their exactic
ips At all events, the most stringentlaws shol
iPs at once be passed against the private use
Iof the revenues Of the State which no well
Se ganized government viii permit for q .
Ent ment.
sl- Several u the appeal cases in referer
all 10 the question Of bank taxation are .
ax pending before the Supreme Court of4