Nashville daily patriot. [volume] (Nashville, Tenn.) 1855-1857, 1856-04-04
American Convention.
Our Municipal Affairs.
TAXATION.

Our Municipal Affairs.
TAXATION.
Taxes are of two kinds, direct and indi-
rect A direct tax is a certain amount as
sessed upon an individual in proportion to
the property he is known TO possess. A list
Of his taxables is made 10y Assessors ap-
pointed by the Government, and if any per
son thus taxed feels himself aggrieved, and
thinks himself taxed too highly, he is at
liberty to appear and declare, on oath, the
amount Of property Of which he is possessed.
An indirect tax is levied on articles Of pro-
duction, at some period during their pas
a duty is laid by this country on certain
goods imported from other countries, i'm
nediately on their arrival. The price of the
product is thus increased in the hands of
the consumer, by the amount Of the tax
levied. 1t is argued that an indirect tax is
raised with more convenience, and less liza
biIity to complaint from those who pay it.
In a Republican Government like our
own, where the people are presumed to be
the source Of power, direct taxation is the
better mode for the reason that every man
who pas a direct tax, knows not only how
much he pays, but what for. BY indirect
taxation, the thing is so mystifed, that peo-
pie know not what amount they pay, nor
what it is for. Taxes should be equal, or
should fall upon every individual in proper
ton to the benefit which he receives from
the Government IF the Government pro-
tects for one man fifty thousand dollars
worth Of property, and for another only one
thousand dollars worth, the former should
pay fifty times as much towards the eypen-
ses Of Government as the latter Taxation
should be the heaviest upon articles Of lux
ury and ostentation, and lighteSt upon the
uecesSarics Of life-for the reason that it is
TO the interest of even the wealthy, that
such should be the case, than to be COM
PEELED to support the poor in any other way.
Such, in brief, is the doctrine taught 10y
distinguished political economist
No greater tax should be levied than is
necessary to carry on the operations Of
Government, administered in the best man
ner for the good Of the whole 4 surplus
revenue is public nuisance. The world has
never yet seen a Government so pure, that
it would not become corrupt, if surplus
revenue were placed at its disposal
In our free and Independent Republic,
the power of taxation is an attribute of
sovereignty belonging to the people; dele
gated 10y the Constitution to the Legisla-
ture The fact of having a legislative gov
eminent, implies taxation as a means of
sustaining the Government. Taxes to sup
port Government have been levied by all
nations at all civilized. 1t is instructive, as
well as somewhat amusing, to refer TO the
mode of taxation, and the manner Of col
lecting taxes, in the earlier ages Of the
world How long the Chinese have had
regular system Of taxation, we are not pre-
pared to say; but undoubtedly for many
centuries. In China, as in most other coun-
tries, real estate is taxed below its real
value. by common consent, this seems
TO be the custom. We can find no rea-
son for it; and yet this practice has oh
tanned to remarkable degree The same
thing, in this respect, is done at Hong Kong
and Pekin, as in Nashville A different
and more accurate line Of policy would be
preferable. For, certain amount Of reye- /
nue. being necessary to support the Govern |
ment if property is assessed below its real |
value, the tax must be higher, than if it is
assessed at its true value. So that, in re- /
Atty, it matters not to the property holder |
which course is purSued--if his property is |
put down at its real value, his tax viii be !
lower than 10y pursuing the other plan. The /
great point is, to assess every mans prop
srty in the same ratio; in other words, TO .
make the taxes as equal as possible.
We are tempted, whilst on the subject,
10 give the following extract from Josrplus,
IS illustrative Of the manner of collecting
he revenues OF the Government in ancient
lines:
And when the day came on which the king
was 10 let the taxes of the cities 10 farm. and
hose that were the principal men Of dignity
n their several countries were 20 bid for them,
he sum OF the taxes together OF Celesyria
md Phenicia, aud Jndea, with Samaria las
hey were hidden for, came to eight thouFaud
alents. Hereupon Joseph accused the bidders,
Is having agreed together 10 estimate the value
If the taxes at too low a rate; and he prom
sed tina; lie wonld himself give twice a. much
or them; but for those who did not pay, lie
would send the king home their whole sub
tance for this privilege was sold together
With the taxes themselves. The king was
pleased 10 hear that offer; and because IL aug
nented his revenues, be said he would confirm
he sale Of the taxes 10 him. But then he
lsked him this question, Whether he had any
ureIies that would be bound for the payment
4 the money! lie answered very pleasantly,