Eaton Democrat. [volume] (Eaton, Ohio) 1843-1856, 1856-01-24

Again, Virginians own lands in Ohio. They
owe portion OF the purchase money either in
one or the other Of these Stales. Shall The
township or city, in which The land lies, lose
the right TO levy a fair proportion Of taxes upon
the lands on question? The rule OF deduction
for debs would evidently work endless con-
fusion. Take the case Of one Of our citizens
many Of whom own both real and personal
property in more than one locality, and are
indebted for 0 part Of the same, where shall
the deduction De made Shall 1t be ot their
own option
!. The doctrine so frequently advanced that
"man should be taxed only on what he has
and not upon what he has not" does in fact
apply to our system of taxation. Our dupl-
cate lists the visible property in the State, and
not The persons. A large number OF the in.
habitants Of the State are not upon il, while
it contains the names OF many who reside be.
yond its limits. This is sufficient answer 10
such avowals.
Simplicity, both of detail and principle, is
an important element in the construction OF
all revenue laws. Evasions multiply with ex-
emptions and deductions, and the individual
tax payer will be apt, through mental reserva-
tion, 10 enlarge the sphere for which the Leg
loldlulO uuo OCT ulH NiC CAdiDDlC. TlCt tUOp
has favorite objects which he thinks il hard
TO tax. The more generally we adopt the
principle of taxing equally all property, the
more equitable and fair will be its Effects
Their unequal operation, rather than theiT
amount, makes lakes oppressive. Incur State
tax inequalities are necessarily unjust. Every
dollar that is remitted to, or withheld by one
person, must be made up and paid by Others
The amount of tax is not reduced by suffering
property to escape; the only result is that the
lakes are unjusty levied. Exemptions and
deductions but mar the uniformity and equal.
ity OF our tax laws, and for this reason, If fol
no other, there should be as few allowed as
possible.
An equal tax on property based on those
rules, with few exemptions and deductions
leaves very little opportunity for individual
evasions. It's assessments end valuations are
more perfected, they may be made quicker ant
yet for less nquiSitorlal. Such system mus
eventually recommend itself to all as the one
best adapted TO our circumstances as people
Under it the measure OF taxation would bt
based upon general pIinciple-that princi
pie would be enforced by The people them.
selves. They would watch anG expose indi,
vidual failures to list, and thereby carry ou
the honest object OF the law. Then the peo.
pie will soon habitste themselves 10 look fol
and deduct the true cause OF any increase ir
the taxes, and their reforma:ory efforts being
| rightly directed, would always be successful
The preceding remarks are moi intended tt
preclude all amendments 10 our tax laws. Or
The contrary, ii is admitted that several nigh
be made which would render them more eff
cient. The assessments and valuations o
personal property, especially, should be ac
CELEBRATED so that little II any property coult
be listed twice. There is no reason why, b,
proper subdivisions, il could not be done with
in few days. This would not increase The
expense. The phraseulogy of the tax law
might also be made more definite in many in.
stances. The word "credits" should be Sc
qualified as to include only such outstanding
dues as have assumed a definite shape ant
value. Thus equaizing and perfectlng ou
tax laws and regulating and reducing the tax
es themselves by imposing proper restraints OIL
the authorities that levy anG expend them, W.
shall have true public economy, light expen
ditures, and wise distribution of the same
together with faithful application Of thu
peoples money 10 the frugal purposes Of
democratic Government.
Intimately connected with the YAK laws i
the custody Of the public money between il
collection and Disbursement. The money col
ected upon the grand duplicate in one year
mol disbursed until the year following, SO lha
! much OF our public revenue remans one yea
or more in rhe State or County Treasures
!, Evils have arisen from This which require ear
; ly attention. Our revenue officers have thu
been tempted to use the public funds for pur
# 10 -
] influences that must necessarily flow fror
such malfeasance, 10 say nothing Of the dan
. ger to which the public treasure is exposed
are TOO obvious for comment.
Nor would it change the matter by deposi.
ting the public funds with banks. The bes
treasures of free aud intelligent people az,
their own pockets, and no government ha
Iany right to deprive its members ol theiI mean
one moment sooner or longer, than is unavoi
dably necessary FOR the public service. From
these considerations, would respectfully sug
gest that our assessments, valuations, am
everything connected with the making up o
! the grand duplicate, and the subsequent col
/; lection and disburst ment OF our taxes within
the same yesr. After careful deiiberation
. can see no iusurmountabe obstacle 10 sucl
an arrangement. The sccelleration Of the as
! sessments is, as already suggested, dictated b,
otherreasons. Everything relating to the nre
paration of the grand duplicate being pald By
the day, and the amount Of work, it IS easil,
! seen that the expense Of accelerated actor
would not be greater than at present. II il
addition TO this, the taxes could be colectet
semi.annually instead of annually, as the,
now are, they would be far less severely fel
by the people. Their present collection oc
curing at the very period when money is mos
needed for the produce and provision busines,
of the country, aggfayaies their exaclions -
At oil events the most stringent laws should
al once be passed against the private use o
the revenues OF The State, which no we'll or.
; ganiSed government will permit for moment
Several Of the appeal cases in reference tG
the question Of bank taxation, are still pend.
ing before the Supreme COurl of the United
States. ] have no Official information as Il
the time when final decision may be ex.
peeted, y tte lastl ~
/ Two cases--tbe PiQun Branch Bank VS.. The
Treasurer Of. Miami County, and the OhiC
" Life Insurance and Trust Company, VS.. The
Treasurer Of Hamilton Comfy, involving The
right OF the State 10 tax banks--were tried il
the Supreme Court ol the United States at tbt
May Term, 1854, Geo. E. Pugh, and R. p
Spaldine as counsel on The part OF the State
The decision was against the State in the frs
case, and for il in The secoud The Cour