The Manitowoc pilot. [volume] (Manitowoc, Wis.) 1859-1932, 1860-01-27
TIL E. PILOT.
VI A N T. WOO:
FRIDAY MORNING, JAN'RY 81, 1860
Taxes and Taxation.

Taxes and Taxation.
We know that is no new thing under
the sun for the people to complain of the
burdens Of big b or excessive taxation, i'm
. posed for the purpose of carrying on the
government.
These complaints are i'll or well founded,
As the government is economically or ex-
travagautly administered, and have ever
been, and to the end of all government
will be. mad by the political party out of
power, against the party conducting, for
/ the time, tire affairs Of state, and our peo-
pie generally seek the remedy against
the evils complained of, through the bal
| lot box, but they very often fail TO find
that remedy, and, wheD too late, discover
that they have Jumped from the frying
pan into the fire.
Though complaints be universally made
by our citizens against exhorbiant taxes,
we seldom ever see our individual citizens,
and more especially the people of a city,
town, village, county, or other incorpora-
ton, resisting the collection of tax, how
ever burdensome, that is constitutionally
imposed. Our citizen. will abide by the
laws constitu:iona!y made, but will resist
the execution of unconstitutiona laws that
impose burdens upon them, though such
,lo
of the government for the time being, and
in the end result in tho imposition of heay-
Ter burdens upon themselves.
We are led to these remarks from
learning that the people of some of the
towns and counties OF the State have come
to the determination not to pay the taxes
assessed for tie year 1859, and will resist
the collection Of The same for TIE fellow
ing reasons:
1st, That the law under which the as
sessments was made. ia in many of its pro-.
visions, clear Y unconstitutional.
%, That if the law is constitutional,
the action Of the State Board Of Equaliza
ton rendered thu taxes assessed under it
I invalid
The constitution provides, that "the
rule Of taxation shall be uniform, and tax
es shall be levied upon such property as
the Legislature shall prescribe.'
Property is divided into two classes,
real and personal, and when the law pro-
vides for the taxation Of both Of these
classes Of property, the rule for levying the
tax upon them must be uniform respect
ing each. We are told that the present
law permits the holder ofpersonal proper
ty to fleet his indebtedness for that prop
erty against its valuation for the purposes
Of taxation. Ii so, that provision is clear
Iy unc institutional.
It is made tie duty Of the State Board
of Equalization to equaiize the valuation
Of real property among the several coun-
ties, towns, cities and villages OF the State,
by adding to or deducting from the aqgee.
gate polnation Of every county, such per
centum as will raise or reduce the same
to tie average valuation Of all the coun-
ties of the State. We are Informed that
the State Board of Equalization, in rails
ing the aggregate valuation of property in
Manitowoc, Calumet, Brown, and other
counties of the State added the per cent.
wholly to the assessed valuation of the
property returned as farming or agricul-
tuFal lands, adding nothing to city or vii
lage lots, or real property, thus violating
the rule of uniformity prescribed by the
constitution, BY dividing real property in
to two classes. If this be so, certainly
the tax Of 1859 is invalid, aud its colec.
ton can be successfully resisted.
We are also informed that the real es-
tate owned by railroad corporations in the
State, has not heretofore boon assessed for
taxation Us real property.
If this be SO, it renders the tax of $50
invalid, and will disturb all the sales he,e-
tofoFe made of real property in the State,
for tie non-payment Of taxes.
We hope the party now in possession
Of the control of the State Government
that came into power on the cry of re-
form OF al! evils and abuses, and with the
promise of giving the people an economi
cal, upright admnlstraiion-will give US
some practical demonstration Of their hon
esty of purpose, by redeeming their prom
ises.
GREAT FIRE N BERLIS-A fire occur
red in Berlin, on the morning Of the 10Th
inst, which was by far the most disastrous
that has ever visited that city. 1t broke