The Sierra citizen., 1860-02-18
Senator KirkpatricH,s Revenue Bill.

FEBRUARY 18, 1856
/ Senator Kirkpatricn,s Revenue BilL
The following excellent article On Mr.. Krkpatrick's
Revenue Bill, is from the San Francisco National:
An investigating mind, who would gather correct
idea of chaos, had better take glance State
Revenue Laws The book of Genesis hints at chaotic
state OF matter the Spirit of God breathed upon the
waters In the rode proposed the philosopher will find
! illustration and full disqualification.
Commencing with the year 1850 each Subsequent Leg
siature has been involving system with ad-
ditonal crudites and ncongruties It has swollen
into contradictory mass of meaningless absurdity-
The pioneer r0adsman of the tropics has much difficulty
In enforcing straight passage by hewng away the tall
tree and removing the dense copse-wood. Our Courts
have equal labor in enforcing pathway for those en-
gagged in the administration of the the Revenue Laws
The way is chOked with rank vegetation of unmeaning
aad Ia statutes conusedy heaped upon each
other, like the sOed garments in Fastaf Is basket.
The Tax Collector stands in need of an erudite
egaladviser than metesome maid Off stout husband
Armed as he fancies with most salient instruction. he
ventures upon the exercise of his Office. The reluctant
tax payer launches upon his devoted head fierce in
junction. Then the heavy grating and slow
machinery OF careless and ndolent Courts They
their way with as much dicuty the Traveller through
Scotch mist Scarcely is point adudicated upon and
clarified, than an ensuing Legislature myses and dark
ems It, The Tax Collector, after wading through the
forty pages of The socaed Revenue Laws, is con-
fused and obtuse in regard his duties as was Ncode
OF old of the second BIRTH The legal fraternity
familiar with the state of things have depicted and
are Jubant over it, for 1T gOrges their pockets The
Revenue Laws as at present unfoded upon the statute
y page, are cumbrous and oppressive and inefficient and
dssonan mass of legislation They release the Tax Col.
lector from all liability for neglect Of duty They
the dishonest from contribution to the pecuniarv support
of the State They muct the honest to limitless ex
tent for the purpose They do ensure most ample
benefit for those engaged in the collection of taxes To
the Office of county Tax Collector is be dash
ing along upon the highway of wealth with flying seeds
and in golden wheeled curricle.
proper bill for the avoidance of the manifest
and crudities we have enumerated before the last
session of the Legislature The scheme proposed was
not the anciful invention of political theorist The
mover of the measure had made State Revenue sub
ject Of long and earnest and deep thought He had
weighed the matter in all its phases and manifestations
From compilation of the various revenue systems in
vogue throughout the different States of Union and
the adjudcaons of the several Courts thereon he
tracted most admirable model for adoption
Simple yet comprehensive it was complete in ali it's de-
tails 1t left not peg for the most terate Assessor
or Tax Collector on which to hang loop of doubt.
distinguishing feature in the proposed system was the
biennial election of revenue officers in districts
composed of one or more townships, who from local in
formation, would eectually and collect every
farthing due the Treasury For the tediousness and
complexity of our present revenue laws the Senator
from Sierra sought to substitute earness and brevty
Around the pecuatve spirit and pecuniary irrespons
blity of the revenue shark, be endeavored to throw
protecting check He would visit the rapacity and dis
honesty OF revenue officials with severe and summary
punishment.
Kirkpatrck's bill should have received the immediate
and unanimous support of the Legislature of 1852
did pass the body of which its member, by
large majority 1t received its quetus in the Lower
House-and how? There may be an impression afoat
among the ansephistcated Of State that our law
making Dedes reeepsrolled ny elevated principle
AS soon as the news was difused that Kirkpatrcks
bill was upon the of passage. horde of strange
faces lowered about the Capitol Upon those faces were
painted the lines of deep anxiety The bodies of these
men were sleek and oily for they had roted upon ex
IfQn fooco md off,
gers, sudden in their affection for legislators so pro-
fuse disbursement of con the Assessors and Tax
Collectors of the State Their vocation was in danger
They had hurried from savannah and woodland from
deep canyon and mountain top affrighted wolves
Then commenced this horrd barter of soul and integrity
The Senator from Sierra, like an eagle in dovecoe"
had futtered your Voices in CARROLL had, in fact
exposed their extortions and punderings Thus
eated for time the best scheme devised for the
honest and safe collection of the of the State
The bill is again before Legislature. We trust that
its protector will not be dsheartened from renewed ef
forts by previous defeat The taxpayer in this city
and elsewhere in State, gives him heartbeckon to
renewed and earnest exertiou. 1t is measure raught
with more good to the commonwealth of California than
all the schemes that had agtatd legislative bodies
from our State organization. We bid Senator Kirkpat
rick God-speed with his Revenue Bill
MEASURING THE HIGHT OF TnEEs-A correspondent.
says the Horticuturist asks how to find the hight of
trees ETC. The following plan is the ne plus ultra of
simplicity Cut triangular board to an angle Of As
vi
eye. placing common level along its base to keep it
horizontal. Then walk away from the tree taking the
whole apparatus with you till your eye looking along
the sloping side, strikes the topmost twg. The dis.
tance from your stick to the trees base measured along
the ground, is the total hight of the tree. NIB A
clever fellow will see how to make plummet and line
do instead of level.
PUBLIC ScHooIsThe report of the Superintendent of
the San Francisco Schools shows that there are 1858
children of all ages in that city, of whom 7767 are be-
tween the ages of four and eighteen Of these 6091
have been taught in the public schools by seventy four
teachers, OF whom ftysix females There are six
teen school buildings under the direction of the Board of
Education, Of which they but four The entire ex
penses OF the department during the past year amounted
to $l2l,732 II. -
The TAINUD-This is collection of Jewish writings,
embodying the Old Testament and volumnous commeu.
tares completed about the close of the second century
by Rabbi, who was occupied in its composition fortv
years. There are two Talmuds-one belonging to Jeru
salem the other to Babylon. The Talmud of BABYLON
is the one meant when the work is quoted by Hebrews
contains rules for every possible contingency in fe
Pope Gregory TX destroyed twenty loads Of the
Talmud and succeeding PontiR caused 10000 to be
burned. The book on parchment contains about dx
thousand leaves.
TIE Souls ksTNcT.-In the beautiful drama Of Ion
the instinct OF immortality, eoquenty uttered by the
death devoted Greek. finds deem resnonse in everv