The daily exchange. [volume] (Baltimore, Md.) 1858-1861, 1859-02-24
BALTIMORE.
THURSDAY, FEBRUARY "a, 1859

N~S-AAth
Our taxes constitute a debt which all are sup
posed to be equally able to discharge. Under an
equitable assessment the burdens are carefully
apportoned to the ability of those who TO bear
them, nor any among u.s. subject to
assessment be said to be absolutely poor The
liability TO taxes implies the possession of certain
amount of property and we reject, therefore, as
iegitimate, all appeals to our sympathies, on the
ground that property belonging to any individual
class whatever, has been subjected to lawful
process, for the collection of its dues to the public
treasury. In any case in which the officer, whose
duty 1t is to gather and pay over the taxes, is
called upon to proceed to extreme measures he is
generally-if person of ordinary humanity
more to be pitied than blamed. Or rather
whatever may be the apparent hardship, he is
rather to be applauded for the prompt, faithful,
and etectua discharge of his Office, when carrying
out the literal provisions of the law and censurable
when, on any pretence of sympathy, he postpones
or evades the duties he was appointed to fulfill
Collectors of rates not in any sense givers or dis
tributors of aims, and admitting that taxation is
among therequirements ofcivization, in the highest
degree benehcent and essential-the more rigidly
its demands enforced, the better for all par
ties The accumulation of arrears falls with double
weight 1t increases the burden of the punctual
and prudent, while it not unfrequently in the long
run, brushes the negligent and INDUCED TAXPAYER
under mountain of costs and charges Good
morals, as well as good husbandry, are involved
In the prompt, voluntary payment of taxes; and
the prompt enforcement of this great duty when
not voluntarily performed, is eminently salutary.
We are not sure that law of limitations to be
pleaded in absolute bar of all taxes of more than
eighteen months standing, would not be one of the
best that could be devised. 1t would cut up at
once by the roots, most of the evils of which there
is now, so general and just complaint At the
present, no lapse of time is bar to the collection
of unpaid levies and we have now, in the city
papers, advertisements of the Auditor contemplating
the enforced payment of taxes of eleven years
standing. Of the way in which that officer per-
forms his duties, and the fees received by him,
1t IS not our immediate purpose to speak. Innu-
mera6le complaints are afloat in this community
some of which have found weak echo in the
Council Chambers, of extortion or improper ex-
action, and the sums realized by the Auditor are
exceeding the income of the PRESIDENT of the
UNITED STATES Our object now is to call atten-
ton to the principles involved in our present
system. So far as tine position of the Auditor is
concerned, if we understand it, there is a sliding
scale OF per centage, whose profits advance in the
direct ratio of his neglect to fulfil his duties We
know of nothing, throwing out of view
official probity, to urge him to instant collec-
ton at smaller percentage, except that the
uncertain tenure of Office may indispose him
to leave any thing for his successor to do,
on the principle that a bird in hand is worth
two in the bush. 1t appears by Mr.. FULLER's own
letter, in answer to the charge preferred
against him by one of the Board of the Associa-
ton for the Relief of the Poor, of having swollen
bill of twelve dollars, to fifty-two, and sold out
poor widow to pay it-that "when true cases of
Inability have been brought to his notice. he
"has never hesitated to extend the time to the
--latest possible moment, consistent with the inter-
tests of the city, whose agent he is to collect the
arrearages of taxes, ach positive injunction 6v Iqac
ito close the same acithom delay" These italics
are the Auditors, and show that he has taken the
liberty to modify the provisions of the second
section of the Revised Ordinances of 1858. at
his own discretion-for his statement amounts 70
this. We must necessarily infer that if the case of
the widow had been brought to his notice, the dis
tress would have been arrested, as long as Mr. Full
LER thought, would be consistent with the citys in
terests. All this, it strikes US forcibly is of the
nature OF serious abuse. We do not wish to saw
that there should, be absolutely no grace allowed
the taxpayer, for q regular flow of receipts into the
Treasury, sufficient to meet the demands as they
occur, is all that is required, and, to certain ex-
tent, the convenience of the taxpayer may be con-
suited. But, it should be distinctly understood
that there is point beyond which indulgence
cannot be extended, and the action of the COL
lector should become as memorable rs the laws of
nature. No way to effect this, strikes us as bet
ter than limitation against the collection of
taxes of eighteen months or two years standing.
The increased vigilance with which the knowledge
that the amount, if not collected within certain
time, would be altogether lost would be a better
guaranty for the performance of duty than any other
that could be devised. We see no means of eva
sion on the part of the payer, except remissness on
the part of the collector; and the great benefit
which would result from having no arrears of
taxes, would more than pay for any tri1ing loss
that might be imagined to occur through
oversight. The great annoyances in the
transfer of property arising from the accumu-
lation of arrears would be limited, if not wholly
avoided, and the basis for calculation as to the
resources of the Treasury would be rendered
much more sound. OF course, if the idea thus sug-
gested should find favor, it is equally applicable to
all parts of the State, but, at all events, it might
be tried here, and, doubt not, with the most ia
vorable results.