New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1860-01-16
STATE TAXATION.
NFw MoDE OF ASSESSMENT lNRoPoSED.

A
I'VE publish below 90 much O,hs ., Annus Rep ri OF Il
sse Assessors relates proposed radical osanre Al u
mode OF making tie assessments
NOTIFICATION Oy TUE TAX LAWS.
The Assessors, having answered the first branch o
the foregoing resolution proceed to the considerateo
OF the inquiry contained in III. second, viz:
whether TIE present assessment laws REQUIRE
amendment TO insure q equal distribution Of the
taxes and what laws if any are required TO render
the burden Of taxation equal upon the people OF
the Stale"
There two modes whereby the funds for the sup
port of Government may be- raised either by direct or
indirect tax. Believing that the theory of our Govern
ment well the true interests of the people, require
that all the revenues should be raised by method as
direct possible, the Assessors have confined them
selves to the consideration OF the subject referred to
them in the second division of the foregoing resOuton
with reference only to direct taxation.
Taxation in some form must exist in all society
removed bu; single step from barbarism and is inds-
pensabe in every civilized country tor as Blackstone
well remarks:
"The thing to be wished, and aimed at in a land Of
liberty, il by the total abolition of taxes
which would draw after it very perncious conse-
quences and the very supposon whereof s the hight
of political absurdty. For the true idea of govern
ment and magistracy will be found to consist 10 this
that few are deputed by many others to pre-
side over public affairs 80 that individuals NAV the
better be enabled TO attend to their private concerns
is necessary that those individuals should be bound to
contribute portion of their private gains in order to
support that government and reward that magistracy
which protects them Ia the ENJOY of their respec
tive properties But the things to be arrived AT are
wisdom and moderation, not only in granting but also
in the method Of raising the necessary supplies, by
irving to do both in such manner may be most
conducive to the national welfare, and at the
time consistent with economy and the liberty of
the subject, VINO, when properly taxed, contributes
only some part Of bis property to enjoy the rest"
Our courts have decided that:
Taxation exacts money from individuals their
share of public burden, and the tax payer receives
supposed receive, just compensation in the bene
fits conferred by government snd IN the proper app-
cation Of the tax"
These elements should he the fixed and immutable
basis for framing all laws granting well raising
the supplies necessary Tor tue eXgences OF the gov
eminent of free people.
Herce the following rules are deduced from the fore
going principles:
l. That no orc should be exempted from taxes who
possesses property income, and protected iii his
person and estate, and that in consequence, absolute
freedom from taxes IL any individual situated If IN
Just toward those members OF the community who are
charged with them.
> That taxes ought 20 be assessed according to the
netincOme Of each individual.
3 II n taxes must never be suffered 70 inlure the
sources of income.
a. That the ratio of taxes to income ought to be
small a. possible in order that the Of the State
as well a. the individual he allowed to increase.
Assuming the correctness OF the first rule the As
SCISSORS are compelled TO say that unequal,
lust and partial system for taxation could not well De
devised Judging from the result everywhere produced
than the present Assessment laws, without posi-
tive legislation could so great an amount OF property
and number OF persons be exempt from taxation.
There is large number of people who possess " prop
erty and income, and are protected by the Govern
90 ment," who pay little or no taXes-s0 few, indeed
that il may be said they enjoy absolute freedom while
nearly all The burdens borne by Glars only Of the
community and II the compensation be in the benefits
conferred it is sadly inadequate to the cost. While
personal property everywhere, TO great extent e.
capes taxation, the burden placed upon and borne
by real estate OF the expenses incurred In the sup
port of the Government and :" record Of the magis-
tracy, than One-haf 10 necessarily incurred ia
in the endeavOrs to protect personal property or It's
pOssessors.
unjust operations of the present laws an By reprOdnc
ing large portion Of the remarks Of the late Control
Ter Hon Sanford H. Church. in hs last annual report,
Assembly document No. T. 1889. He says:
CAS- general proposition, direct taxes should be
maid bv the people in proportion to their respective
abilities but in determining the ability OF each, atten
ton should be given not only the nominal value Of
properly but also 10 the income which, under the pro-
lection of government, each individual receives. In
this State, however, the policy has been adopted
eyying all taxes upon property according TO lts value
and much the largest portion upon real estate. The
following table exhibits the aggregate amount Of state
county and town paid in each year from 1876 to
1851 inclusive, and the amount paid respectively on
nj lerzOnal DrOperty: