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

result is that the taxes are uDUstly levied.
Exemptions and deductions but mar the
uniformity and equality of our tax laws, and
J for this reason, it for 10 other, there should
be as few allowed os possible.
An equal tax on property based on these
rules, with few exemptions deductions,
leaves very little opportunity for individual
eyasions. It's assessments and valuations
are more easily perfected; they may be
made quicker and yet be far less inquisit-
orial. Such system must eventually re-
commend Itself " all as the ore best adapt
! ed to our circumstances as people. Un-
der it the measure Of taxation would be
based tpof general principle-that princi-
pie would be enforced BY the people them
selves. They would watch and expose in
dividual failures to list, ard thereby carry
out the honest object sof fthe law. Then
the people will soon ha6ituate themselves
to look for and detect the true cause Of
any increase in the taxes, aud their refor-
matory efforts, Being rightly directed, would
always be successful.
The preceding remarks are not intended
to preclude all amendments to our tax law.
On the contrary, il is admitted that several
might be made which would render them
more efficient. The assessments aud yalua
tons Of personal property, especially, should
be accelerated So that little If any proper
ty could be listed twice. There is no rea-
son why, by proper sui divisions, it could
not bs done within few days. This would
not increase the expense. Tie phrasecIogy
of the tax law might also be made mere
definite in many instances The word
"credits" should be SO qualified as to include
! only such outstanding cues as have assum-
ed q definite shape and value. Thus equ-
! alizing and periecting our tax laws, and
regulating and reducing the taxes them.
selves, by imposing proper restraints on the
authorities that levy and e1penA them, we
shall have true public economy, light e2-
penditures and wise distribution Of the
same, together with a faithful application
of the peoples money to the frugal psr-
poses of democratic government.
Intimately connected with the tax laws is
the custody Of the public money between
its collection and disbursement. The money
collected upon the grand duplicate in one
year is net dsbursed until the year follow
ing, SO that much of our public revenue re-
| mains one year and more in the State and
County Treasures. Evils have arisen from
this which require early attention. Our re-
venue officers have thus been tempted &c
use the public funds for purposes Of rriTa,s
molumeat. The pernicious influences that
must necessarily flow from such malfess-
ance, to say nothing Of Il o danger to which
the public treasure is exposed, are too OBJ
yious for comment.
! Nor would it change the matter by depo-
sitting the public funds with banks. The
best treasures of a free and intelligent 2eo-
pie are their own pockets, and no Govern
ment has any right to deprive its members
of their meaus one moment sooner or longer,
than is unavcidaby necessary for the pub
lie service. From these considerations, ]
would respectfully suggest that our assess
ments, valuations. and every thing connect
ed with the making up of the grand dupI-
cate and the subsequent collection of the
revenue be so arranged az to bring the co.,
lection and disbursement Of our taxes within
the came year. After careful deliberation
can see no unsurmountsbe obstacle TO such
an arrangement. The acceeration of the
assessments is, as already suggested, dictat-
ed by other reasons. Every thing relating
to the preparation Of the grand duplicate
being paid by the day and the amount cf
work, it is easily seen that the expenses
of accelerated action would not be greater
than at present If, in addition to this, the
taxes could be collected seni-arrualy, in.
stead OF annually, as they now are, they
would be far less severely felt by the peo-
pie. Their present collection occurring at
the very period when Money is most needed
for the produce and provision business of
the country, aggravates their exactons.-
At all events, the most stringent laws
should at once be passed against the private
use of the revenues Of the State which no
we'll organized GovetnInen will permit for 4
moment.
Several of the appeal cases in reference
| to the question of bank taxation die still
pending before The Supreme Court Of the
United States, have no Official inForma-
,Vn as to the time when final decision
may be expected.
Two cases, The Piqua Branch Eank, Us
the Treasurer of Miami county, and the
Ohio Life lhiurance and Trust Company, Us
the Treasurer OF Hamilton cornty, invov-
ing the right of the State to tax banks
were tried in the Supreme Court of the
United States, at the May term, 1851
George Z. Pugh aud r. p. SpuIding, ap-
peariug as counsel on the part of the State
The decision was against the State in the
first case, and iof it in the second. The
Court was not unanimous in either decision
The cases are both reported at length in
! the 10th volume Of Howard's Reports.
cannot disguise the humiliation feel at
seeing The sovereign State OF Ohio arraigned
and placed ON trial before that tribunal by
certain corporations within her own boun,
dares, because, n;an hour of misplaced con-
| fitence, she bestowed upon them undue
privileges and exemptions. She has violated
no contract with these corporations, while
they have scarcely made an efror. to ac'
complish the purposes for which they were
created. Instead. of furnishing a currency
equal to, and redeemable in specie, they
have ton frpnuently flooded tha connfrv