Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1859-01-08

recognized IN legislative reports as late as 1898
as the correct rule of assessment No State
TAX having been assessed from 1892 to the year
Aoof, win single exception of the year 1916,
Ia period of % years,-the opposite practice
OF excluding the State tax in assessing poIl
taxes, had become universal. The right of
suffrage depends upon the payment of a tax
within two years, and, as general rule. the
payment of the poll tax is made an indspensa-
Die qualification for the exercise of that right.
by our statute, it is also assessed upon minors.
CONTRARY to the general impression, it appears
that the increase has borne heaviest upon the
least wealthy and pOpulous towns In the
town of Raynham, Bristol County, with
population of 1854, and an estate valuation of
$3.50, 4OO, the poll tax for last year was 81 66 ::
In Clarksburg, Berkshire County, with pop-
ulaton of 424, and valuation in 1868 of $780,
I58, the poll tax was 50 70; while in Cam
bridge, Middlesex County, with population
OF 2O,4I3, and valuation of $50, 26l, $50, it
was only 81 20. Had the decision been pro-
nounced In 1857 instead of 1853, the portion of
the State tax assessed on polls, instead of $780,
OoO would have been Sl44 $685. and the poll
TAX In Kaynham and Clarksburg would have
been not less than 81 80. Without raising the
| question whether taxes should be assessed ex-
cluslvely on property, principle which is in
serted as declaration of right in one of the
State Constitutions, l think it may Justly be
Su ehaV Pol TAX OF % ", or, as 1t
would have been in 1857 So go upon the nav
ment of which depends the right to vote in
town, State, or Presidential elections, in such
towns as Raynham and Clarksburg will oper-
ate-in many cases affecting worthy and indus
trlous men-as a denial of the elective fran
chse There are few States that assess taxes
on polls, none that assess tax of 81 So and
not one that imposes it upon minors. Irecom-
mend the Legislature, therefore, to provide by
IN hio fnx hall 4.
nors, and that no portion of the State tax shall
be assessed upon polls
am relieved of any fear that this course
will work injustice to the holders of property.
because suggest it with the conviction that
the State tax can soon be abolished or reduced
to nominal sum. We may be thus enabled
TO relieve an industrious poor man of that
which is, in effect an exorbitant tax on suf-
frage, and leave it to succeeding Legislatures,
whenever State tax shall be laid, to deter
mine whether any, or what part, shall be as
sessed on polls desire, Also to renew, in
TINS connection, my recommendation to the
Legislature of last year, that military tax,
not to exceed one-quarter dollar, in lieu of mil
ltary service, should be assessed upon enrolled
cltizens not numbered in the active militia 1t
may also be expedient to inquire whether legis-
latlon is necessary for the protection of public
ofilcers, with reference to any assessment or
payment of poll taxes, made previous to the
recent decision.
Since the adjournment Of the Legisla-
ture of last year, the Supreme Court has
entered decision which confirms the title
OF the Commonwealth to lands in the
Back Bay, embracing an area of about one
hundred acres. The same decision has es-
tabllshed the prerogative title of the State to
all channels and flats within its jurisdiction be
low the line of private ownership-a property
OF greater ultimate value than the Back Bay
lands, but not presently available.
Contracts for filling about one-half the Back
Bay lands have been made; apart of the work
is completed, and other parts rapidly advanc-
ing. Sales of land and contracts for sales. to
the extent of 1897 900 superficial feet have been
made, for which $4,000 is paid and to be
PAID. For details of the transactions, | refer
XrQ9lnh n f0,tt the commissioners Rennrt which
orr1' On country
expansion has been passion to obtain exorbi-
tant prices for land; policy which has para
lyzed towns and cities, by adding to the slen-
der strips of land reserved for dwellings narrow
streets and compact squares of buildings, re-
ducmg Gods great gifts of light and air, in the
same proportion. The State, under the di-
rectlon of the commissioners, has chosen a
wiser policy. Avenues have been laid out ON
scale of magnifcence unequalled by any at
present existing, and it is their purpose to press
as rapidly as possible, the completion of this
great public improvement neither sacrificing
the property of the State by injudicious sales,
nor delaying or embarrassing the enterprise
by demanding exorbitant prices for land.
The question of immediate interest is, what
disposition shall be made of the proceeds of
sales, which will bring to the treasury within
hve years, at a moderate estimate, from three
to five million dollars. An OVERLOOKING treas
ury is prolific of unwise legislation. If the
State were burdened with public debt, should
unhesitatingly recommend its application rs
primal duty, to that object; but it has none
for which provision is not made, and l regard
Its application to the temporary debt, or to
meet deficit occasioned by excess of expendi-
lures over income, as unjustifable and unne-
cessary. trust the legislature will be able to
make provision for the application of this prop
erty to such public educational improvements
as will keep the name of the Commonwealth
forever green in the memory of her children;
and to this end / earnestly recommend, for
reasons already stated, that the first public
charge to be made upon this property shall be
for the enlargement of the public school fund
until it net the sum of THREE MILLION DOL
LARS.
Great interest has been given to this estate
by the full historical exposition contained in
the opinion of the Supreme Court, setting forth
the title, and its connection with other lands
of towns bordering upon the Bay. Much of
its immediate and prospective value, is to be
attributed to public improvements of the city
of Boston, and munifcent private expenditures
made by its citizens. Such are the reservation
and improvement of the Common, the estab-
lshment of the Public Garden, and the taste
full private structures that adorn and make at
tractive its neighborhood. In just recognition
of advantages thus gained and as means of
protecting the Public Garden as it now stands,