Meigs County telegraph. [volume] (Pomeroy [Ohio]) 1848-1859, 1856-01-22

should De made more stringent.
Some two ofthrss Of the lsrger coun-
ties Of the States, might besupPlied with
Boards more numerous than that of the
present County Commissioners. The
public interests would be better guarded.
sand'the power toleyy ta1esand make ap-S
propriations be brought under greater
degree Of responsibility. The separation
ofcivil from criminal business, with dis.
tinct officers for each court, would also
facilitate the business Of such counties
without anyincrease Of the public ex-
penses.
Asto the eresmarhinsry for thsscol.
lection Of the taxes, it must be admitted,
as general truth,s thatiall such enaot.r
mehts are but approximations to what
should be their legitimate lobject, yiz:-4s
their equitable aapportionment among
the individuals composing iii Private
ingenuity coun,eracts the best designs
Of the legislator and many persons Of
ten succeed in pushing their own proper
burdens upon others. Frequently. too,
the Legislature uses the taxing power for
fayoring or dlscouragipg special interests
or objects. This was so long and SO
generally acquiesced in, that the idea be.
came prevalent that taxes are levied mot
so much for purposes Of revenue, as for
those of favoritism or oppression. Hence,
we find persons denouncing taxes, al
though imposed by general laws, as
being aimed at the destruction Of their
particular class and, hence, il likewise
is, that we find them demanding OK.
emptons for certain special objects, be-
cause, in their opinion, they deserve to
succeed. - +9f,4S
y These appeals to the favor Of our
Legislatures have iumany instances been
successful. The valuation Of improved
lands in the state Of nature, which was
the rule previous to l846, was Intended
as favor to the agricultural Interest,"
The exemption Of tools and machinery
was designed asan cement to the
mechanics and manufactures Of tho
State. Taxing banks on their profits
only was held Iout as bonus for
foreign capital whilo the exemption Of
property appropriated to educational
and charitable purposes, was. intended as
an approval Of those objects. Under
this policy the duplicate decreased until
ii embraced only about one fourth Of the
actual wealth Of the State. Attempting
tofavor every deserving object in society
multiplied the pleas for further exempt.
ions, and there was danger That the true
idea Of taxation would be entirely lost.
As a natural consequence, various sps.
cial taxes were imposed, which, however,
produced but little revenue. ra] ~
In lS4e a change of our financial sys,
tenn occurred. Annual deficits compelled
the Legislature to return to what should
be the primary object Of all tax laws, to
witt the collection Of revenue, Pre-.
yious ertors,w were then, in part remedied,
but many very fragrant ones were con.
tinued from ill-advised partiality. "A
new, tendency. was, however, inaugu,
rated; and the rule Of equality in taxa.
ZION gained constant strength, in spite of
opposing interests, Constitutional
Convention met under these auspices.
and the tax rule established, in the Con-
stituton was the result. Its great prin.
ciple is the abrogation Of all arbitrary
taxation. Man, as such, his business,
occupation, and profession are No Ion
ger subject to1egislative caprice. Prop,
erty is the measure and basis Of taxation.
A few exemptions for objects Of almost
universal interest are authorized, but in
such manner that they caa never be-
come independent iof the popular will.
The first General Assembly under the
new Constitution passed such tax laws
as,were supposed to be in accordance
with its requirements. Differences Of
construction arose, as was 10 be expected,
and wero very properly referred 10 the
Court, whose decision has been acqui.
esccd in by the great body oil the people.
It is not denied that the rule referred
TO has produced occasionally some hard.
ships, but it is equally true that these
hardships wouldi be scarcely observable,
iG instead Of Supporting exemptions and
deductions, we would make the grand
duplicate represent the entire wealth or
the State. Its estimated that no less
than ee.hundred ,millions Of property
in the State escaped taxation.i "a S7,i'
y A careful examination Of the question
will suggest many redsons adverse 10
any precipitate or nnadvised changes In
Our tax laws, All, agree that property
shall be taxed where il is by uniform
rule, that the resident and nonresident
owner shall pay his duo proportion, and
that this proportion shall include State,
county and city taxes. The Tax is on
the property within the State, and not on
It's inhabitants, The lien for the tax Is
not upon the owner, but on the property.
1t makes no difference whether the prop
erty is owned by residents or non-resii.
dents. Possession, and moi ownership,
is the point oflinquuy. A New York
merchant doing business in our State will
not be asked whether his capital is his
own orborowed. The whole stock found
in his possession is the measure Of his
taxation. Our own merchants are treated
precisely in the same way. A different
rule would obviously work serious in-
justice 10 Ohio merchants, because, with
deductions for credits, foreign merchants
might trade in our State without paying
one dollar Of taxes. Again, Virginians