The Wyandot pioneer. (Upper Sandusky, Ohio) 1853-1868, 1856-01-17

rule for deduction for debts wouldevident-
y work endless confusion. Take the case
OF one Of our own citizens, many oil
whom own botn real and persona. prop
crty in more than one locality. and are in
debted for part of the same: where shall
the deduction be made? Shall it be at
their own opt on?
The doctrine SO frequently advanced,
that "man should be taxed only on what
he has, and not upon what he has not,
does not in fact apply to our system of
taxation. Our duplicate lists. the proper
ty IN the State. and nos th, persons. A
large number of the inhabitants of tho
State are not upon it, while it contains tn,
names OF many who reside beyond its linz
its. This is sufficient answer to such a.
vowels. q.
Simplicity. both of detail and principle
is IN 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 objects
which he thinks it hard to tax. The more
generally We adopt the principle of tax
ing equally all property the more equita-
bic and fair will be its effects. Their un-
equal operation, rather than their amount
makes tax oppressive. In our State.
tax inequalities are neces> arily unjust
Every dollar that is RENTED TO or with
held by one person must be made up and
paid by others. The amount of taxes is
not reduced by suffering property to es-
cape; the only result is that the taxes are
unjustly levied. Exemptions and deduc-
tons but mar the uniformity and equality
of our tax laws, and for this reason, If for
no other, there should be as lew allowed
as possible.
An equal tax on property based on these
rules, with few exemptions and deduc ions,
leaves very Ii te opportunity for indiyiiu-
al cvasions. | is assessments and valua-
tions are more easily perfected: they may
be made quicker and yet be far less in
qui> i rial. Such system must eyentu
ally recommend itself to all as the one
best adapted TO our circumstances as a
pc Pile. Under it the measures of taxa
lion would be basel upon general prin.
ciple--that principle W. aid be enforced by
the people themselves They would watch
and expose individual futures to list, and
thereby to carry out the honest object oil
the law. Then the people will soon ha-
bituate themselves 10 look for and detect
tl,.,t ,,f I'll
es, and their reforma.ory efforts being
rightly directed, would always be success.
full. f.-
The preceding remarks are not intend
ed to preclude all amendments TO our tax
law On the contrary, it is admitted thai
several might be made W ich would rend
er it more efficient. The assessments and
valuations of personal property. especial
ly, should be accelerated, so that little i
any pr perty could be listed twice. There
is no reason why. by proper subdivisions
t could not be done within few days
This would no increase the expense
The phraseology of the tax law, might al
SO be made more definite in many instan
ces. The word ''credits'' should be sc
qualified as to include only such outstand
ing dues as have assumed Il cefnite shape
ana value. Thus equaizins and perfect
ing our tax laws, and regulating and re-
ducing the taxes themselves. by imposing
proper restraints on the authorities thai
levy and expend them; we shall have tru,
public economy, light expenditures, ant
Il wise distribution of the same, together
will, faithful application of the people
money to the frugal purposes OF demo
cratic government.
Inlimately ly connected wi,h the tax laws
is the custody of the public money be.
tween its collection and disbursement -
The mo.ey collected upon the grand du-
plicate in one year is not disbursed until
the year following, so that much of our
public revenue remains one year and
more in the State and county LreaSu-
ries. Evils have arisen froU, This which
require early attention. Our revenue off
cer> have thus been tempted to use the
public funds for purposes OF private emol-
ument. The pernlcious influences, that
must necessarily flow from such IN 'lfeas-
ance, to say nothing OF the danger to
which the public treasure is exposed, are
too obvious for comment. ..-
Nor would it change the matter by de-
posting the public funds with banks -
rhc best treasures of tree and iutelli-
gent people are their own pockets. and
no government has any right 10 deprive
its members OF their me rs one moment
f,,p lib
essary for the public service. From these
consid ralions | would respectfully sug-
gest that our assessments, v,,lua ions, aud
everything connect with the making up
of the grand duplicate and the suose-
quent collection OF The revenues, be SO ar
ranged rs to bring The collection and dis
bursem Mt OF our lake, within the same
year. After careful deliberatIon | can
see no insurmounta bic obstacle 10 such an
arrangement. The accelcralion OF lie as
ses>ments is, as already suggested, dicta-
ted by other reasons. Every hing relating
to he prepalatloiro. the grand duplicate he
ing paid by the day and the amount oil
wo X, it is easily seen that the expenses OF
accelerated action would not be greater
than at present. Ii. lie addition To this
the taxes could be collec ed semi annually
instead of annually. as they now are, they
would be far less severely ielt by the peo
pie. Their present collection occurring al
the very period when money is mostneed'
ed for the produce and provision business
OF the country. aggravates their exactlons
Al all events, .ne most stringent laws