Mariposa Democrat., 1857-12-31
TAXATION.

without the endorsement of Parliament, more
than any other political measure of his reign,
that brought Charles the First to the block
and it was the tyrannical attempt of this very
Parliament, to enforce taxation upon the colo
MES without representation that caused the
Americans to resist and to finally triumph in
the cause of freedom. Taxation bears direct
ly upon the people without distinction of
classes--and law under which taxes are
sought to be collected receives more search
ing discussion from the public mind than many
laws that affect more closely their political and
personal rights The law-maker aims to rem
der the imposition of taxes equal, uniform and
just and in doing SO he finds many obstacles
in his way that do not clearly appear upon a
first view of the subject. Every man of in
teligence is aware that the public welfare is
most advanced and benefited by having means
at hand to meet the ordinary expenses of gov
ernment-and that there is no way to supply
the public treasury with funds save by levying
taxes upon the people, Both real and personal
property are equally the objects of taxation
both species of property being visible, tangible
and liable to be sold for the non-payment of
taxes, placed upon them by the assessor at a
fair valuation and at uniform rate provided
by law The attachment law, now in force in
this State, surpasses in the arbitrary violence
of its execution, that of the exacting tax law,
and is more sternly to be condemned, because
the public require stringent laws for the col
lection of taxes-but there is no apology for
lawmakers when they suffer the total and
absolute interest of the debtor to be SO COM
pletely under the control of a merciless or
malicious creditor. Every good citizen desires
to see the State Government sustained with
credit to the nation and with honor to its citi-
zens-and he therefore, seldom hesitates to
meet with promptness any demands made of
him by the tax officers. The dissatisfied
growlers who worry and vex society are gen.
orally foremost in condemning any public
measure that offers vulnerable point where
in to stick a shaft from the bow of public
opinion-but as class they will be found
men of little means and small influence. Many
of the press are urging upon the attention of
the ninth Legislature of this State the neces-
sity Of taxing mining claims, and allege as
reason for their action upon the subject, the
present indebtedness of the State and the in
equality of taxation as applicable to the min
ing, commercial, and agricultural interests of
the State. We believe that the imposition ofa
tax upon mining claims, as they are now held,
would be attended with many unforeseen diff
cuties and also prove imperative in the end.
There is a wide distinction between a mining
claim and farm, and there is equally the same
difference between it and house, or ship, or
any other personal or real property. This
State can confer no title to a mining claim
upon any individual. How, then, can she tax
property over which she has no control? The
Government of the United States has reserved
the mineral lands as exempt from purchase,
and thrown them open to the industry and
enterprise of god-loving people The farmer
in the mining region pays taxes upon his i'm
provements and profit, and not upon the land
that he is temporarily permitted to enjoy. The
use and the profit are his, but the land belongs
to the Government, and he is little more than
a tenant at will. A right to mining claim
partakes somewhat of this species of tenure
but is more nearly allied to that class of privi-
leges by which property is held and rights en-
joyed, known in law under the name of fran
chscs. To tax mining claim would be to tax
suppositon Supposing that farmers crop
fails after bestowing the usual amount of labor
required to produce crop The value of his
labor is all that is lost to him, but when the
mining claim ceases to pay, the loss is total,
final, and in most cases irreparable. 1t is true,
as political maxim, that protection upon the
part of the government requires in return from
the subject, a certain amount of service or sub
stance for the support of the protecting power.
This reciprocity of action and support few
will venture to deny in argument or resist in
practice. Yet even this maxim has its limits
for no man yields to society more of his
rights than society can protect-and if the
Government of this State can secure to no in
dividual miner, or body of miners, right and
title to his claim, and cannot sustain him in
possession against the supreme government,
then how can the State demand taxes of the
miner, assessed upon property that belongs
neither to the State nor to the individual? The
mills that are erected for the crushing of the
ore taken from auriferous lodes Of quartz;
the bitches that are dug for the carrying of
water to wash the gold from the dirt; and it
may also be, the profits arising from the use of
his muscles and judgment are legitimate objects
of taxation, because a value can be affixed to
them, and an ownership is acquired in them,
which by privty of interest Identifies them
with the personal rights of the owner. Who
can fix value on any mining claim in this State
and say that it is correct estimate of its
worth? The hidden treasure may be here
there--anywhere. Fickle nature is at times,
as capricious as its subtle imitator, man. 1t