True American. [volume] (Steubenville [Ohio]) 1855-1861, 1856-01-16

Fhigz = lea.l anaso generally acqui-
sseed in. that the ides became ptef&ient
that taxes are levied, not 50 much Tor The
purposes Of revenue, as for those Of IA
voritism or oppression. Hence. we find
persons denouncing taxes. although inn
posed by general laws. as being aimed at
the destruction Of their particular class
and hence, ii likewise is, that we fiud them
demanding exemptions for certain special
objects, because. in their opinion. they
deserve to succeed.
These appeals to the favor Of our Leg
islatures have in many instances been
successful The valuation of improved
lands in state Of nature, which was the
rule previous 10 l846. was intended as
favor to the agricultural interest. The
exemption Of tools and machinery was de-
signed as an encouragement 10 the me-
chanics and manufacturers Of the State.
Taxing banks on their profits only was
held out as a bonus for foreign capital,
Willie the exemption Of property appropri-
ated to educational and charitable pur
poses, was intended as an approval Of
those objects. Under this policy the du-
plicate decreased until it embraced only
about one fourth Of the actual wealth Of
the Stale. Attempting To- favor every
deserving object in society multiplied the
pleas for further exemptions, and there
was danger that the true idea Of taxation
would be entirely lost. AS a natural con-
sequence, various special taxes were i'm
posed, which however, produced. but lit
tie revenue.
In 1916 a change in our financial sys.
tenn occurred. Annual deficits compelled
the Legislature TO returnrsto what should
be the primary object Of all tax laws, tc
viii: the collection Of revenue. Previous
errors were then in part remedied, bu
many Aigrant ones we're continued from
ill-advised partiality. A new tendency
was, however, inaugurated; and the rul'
of equality in taxation gained constan
strength, In spite Of opposing interest
Tie Constitutional Convention met unde
these auspices, and the lax rule establishe,
in the Constitution was the result. Il
great principle is the abrogationof all ar
bitrary taxation. Man. as such, his bust
ness, occupation, and profession. are nc
longer subject to legislative caprice
Property is the measure and basis Of tax
alton. A few exemptions for objects 0
almost universal interest are authorized
but in such a manner that they can neve
become independent Of the popular will
The first General Assembly under th'
new constitution passed such tax laws as
were supposed TO be in accordance will
its requirements. Difference Of construc-
ton arose, as was to be cted. and
were very properly referred to the Courts
whose decision has been acquiesced in BY
the great body Of the people.
l, was not denied that the rule referred
TO has produced occasionally some hard.
ships, but it is equally true that these
hardships would be scarcely observable
it, instead Of supporting exemptions apt
deductions. we would make the grand du
plicate represent the entire wealth of lh,
Stale. 1t is estimated that no less thai
three, hundred millions Of property esca
ped taxation.
A careful examination OF the question
will suggest many reasons adverse to any
precipitaie or unadvised changes 10 ou
tax laws. All agree that property shal
be taxed where it is by a uniform rule
that the resident and nonresident owne
shall pay his due proportion. and tina
this proportion shall include State, county
township and city taxes. The tax is OF
the property within the State, and not OF
1 its Inhabitants. The lien for the tax /
not upon the owner, but on the properly
II makes no difference whether the prop
erty is owned by residents or non-resi
dents. Possession. and not ownership. i
the point Of inquiry. A New York mer
chant doing business in our State will no
be asked whether his capital is his own o
| borrowed. The whole stock found 10 BIZ
4 possession is the measure Of bis taxation
Our own merchants are treated in precise
| " thssame way. A different rule woult
obviously work serious injustice to Obi
merchants, because, with deductions 70
credits. foreign merchants might trade i
our State without paying one dollar Q
taxes. Again. Virginians own lands II
Ohio. They owe a portion Of the pur
chase money either in one or the other o
these States. Shall the township or city
in which the land lies lose the right t
levy fair proportion of taxes upon th,
land 10 question ? The rule for deduction
for debls, would evidently work endless
confusion, Take the case Of one OF ou
own citizens, many Of whom own real es
tale and personal property in more thar
one locality, and are indebted for part o
the same where shall the deduction b
made =? Shall it be at their own option
T. The doctrine 50 frequently advanced
tha! "man should be taxed only on vha
he has and net upon what be has not,
does not in fact apply to- our system 0
taxation, Our duplicate lists the visible
property in the State, and not the persons
A large number Of the Inhabitants Of tA'
State are mol upon il. while il toniAIna ~
names Of many who reside teyoud II
limits. This Is sufficient snsSer 70 sucl
ayowals. " ''H ~
: Simplicity. both Of dsiall and prIualpls