Belmont chronicle. [volume] (St. Clairsville, Ohio) 1855-1973, 1856-01-17

prevalent thct tsAes are levied, not 50 much
for purposes Of revenue, as for 'Irse Of
!ayortism or oppression Hence, we find
} persons denouncing taxes, although impos-
ed by general laws, as being aimed at the
destruction Of their particular class; and,
Ihence, it likewise is, that we fhd them
demanding exemptions for certain special
objects, because, in their opinion, they de-
serve TO succeed
The appeals to tie favor OF our tepis.
latures have in many Instances been sue
cessful. The valuation of improved LANDS
in state of nature, which was the rule
previous TO 1876, vas intended ss favor
to the agricultural interest The exemp.
tion of tools and machinery was designed
as an encouragement 10 the mechanics and
manufacturers Of the State. Taxing banks
on their profits only was held out as a
bound for foreign capital; while the exemp.
tion of property appropriated to education.
al and charitable purposes, was intended as
an approval Of those objects. Under this
policy the duplicate decreased until it EN-.
braced only about one-lourth of the actual
wealth Of the State. Attempting &c favor
every deserving object in society multipli-
ed the pleas for further exemptions, and
there was danger that the true idea Of tax.
alton would be entirely lost. As a natural
consequence, various special taxes were
imposed, which; however, produced but little
revenue.
In 1916 a change of otr financial system
occurred. Annual deficits compelled the
Legislature 10 return to what should be the
primary object Of all tax laws, to wit: the
collection of revenue. Previous errors were
then in part remedied, but many very
fragrant ones were continued from ill-ad-
vised partialty. A new tendency was,
however, inaugurated; and the rule OF
equality in tsxation gaihed constant strength
in spite of opposing interests. The Con-
stitutional Convention met Under these
auspices, and the tax rule estab lished in
the Constitution was the result. Its great
principle is the abrogation Of all arbitrary
taxation. Nun, as such, his business, oc-
cupation, and profess sion, are no longer sub
ject to legislative caprice. Property is the
measure and basis of taxation, A few ex-
emptiCns for objects Of almost Universal in
terest are authorized; but in such manner
that they can never become independent ct
the popular will.
The first Genera! 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 to be expected, and were very
properly referred to the Court, whese de-
cislon has been acquiesced in by the great
body Of the people.
1t 10 not denied that the rule referred to
has produced occasionally some hardships
but it is equally true tina: these hardships
would be scarcely observable, it, instead of
supporting exemptions and deductions, we
would make the grand duplicate represent
the entire wealth of the State. 1t is es,-
mated that no less than three hundred mil
lions Of property in the State escaped tax
alton.
| A careful examination of the question
will suggest many reasons adverse to any
! precipitate or unadvised changes in our
tax laws. All agree that property shall be
taxed where it is by uniform rule, that
the resident and nonresident owner shall
pay his due proportion, and that this pro-
portion shall include State, county, town
ship and city taxes. The tax is on the
property within the State, and not en- its
inhabitants. The lien for the tax is not
upon the owner, but ON the property. It
m axes no difference whether the property
is owned by residents or non.residents -
Possession, and not ownership lie the point
of inquiry. A New York merchant doing
business in our State will not BE- asked
whether his capital is his own or borrow
ed. The whole stock found in his possess
own merchants are treated precisely in the
same way. A different rule would obvious
ly work serious injustice to Ohio merchants,
because, with deductions for credits, foreign
merchants might trade in our State with
out paying one dollar of taxes. Again,
Firginians own lands in Ohio. They ,owe
a portion of the purchase money either in
one or the other OF these States. Shall
the township or city in which the land
lies lose the right to levy fair proportion
OF taxes upon the lands in question! The
rule for deduction ior debts would evidently
work endless confusion. Take the case of
one of our own citizens, many of whom
own both real and petsonal property in
more than one locality, and are indebted
for a part of the same;-where shall the
deduction be made! Shall it be at their
own option!
The doctrine so frequently advanced that
"man should be taxed only Ell what he has
and not upon what he has not" does not
in fact apply to our system Of taxaton.-
Our duplicate lists, the visible property in
the Statei and not ..llte persons. A large
humber of the inhabitaits of tbe State are
not upon it, while it icontars the names
Of many who reside Beyond its limits. This
is sufficient answer to such avowals.
Smplicityi both OF detail and principle.
is an important element in the construction
of all revenue laws. Evasions 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
example. He, too. has favorite 4 objects
which he thinks It hare TO tax. The more
generally we adopt the principle OF taxing