Cleveland morning leader. [volume] (Cleveland [Ohio]) 1854-1865, 1862-01-07

inc people IN that fbdptCts NepccAhlly oO luo
property holders Of our cities feel these bur
dens.
Should the pressure OF other duties allow /
you opportunity for q revision Of our tax |
laws, commend the subject as worthy your |
best consideration. The gigantic rebellion |
organized 10 overthrow free government and |
disorganize and discredit free institutions has
rendered necessary, in their defence, military
establishments on scale OF expenditures
quite new to this country. Such has been
the general sense Of the urgency of the crisis,
that the best efforts OF the Federal and State
Governments TO create and equip adequate
forces have seemed rather to fall behind than
10 lead public opinion. The people, most
thoroughly resolved upon results, have been
wisely impatient Of every appearance Of par
/ simony in the means. They have scarcely
been able to forbear expressions Of indigna'
ton against everything implying disposi-
| tion on their part to count the cost Of defend
i lug institutions endeared alike TO their affec-
tions and their reason. Fortunately, the
( wealth Of this State is such that in any
probable duration Of war, and In any prob
BILE extremity OF war taxes, the rates OF tax
alton will still fall short Of the rates for or
binary peace establishments in some of thu
most prosperous countries Of Europe, and will
not in any serious degree obstruct its pros
perity or depress its industry. To the ma
terial wealth of the State, to which have
referred, the people are aiding the evidences
of those higher qualities without which all
material wealth would seem low and base,
and in presence of which no State can be
really unfortunate or poor. But their public
servants will inadeouately represent the spirit
of the epoch il they fall short Of the most
careful endeavors TO arrange and adjust the
taxes with 80 much wisdom and equity as
will enable the people to bear them, not with
patience merely, but with oheerfulness. To
avoid some increase of taxes, in the present
circumstances is not possible. But 1t is pos
sible to meet the crisis and bear its burdens
in a spirit that shall improve the credit, en-
hance the honor, and render more solid the
reputation and the character of the State.
Should you be OF opinion, after a careful re-
vision OF our tax laws, chat they cannot be
improved, this opinion, of ITSELF will go far
to settle the feelings of the people in the same
: conviction. But should you find it possible
TO make those laws more equal and just, you
, are called upon by every sense of duty to
do so.
In little more than half a century, ouI
: State, as we have seen, has been redeemed
, from a wilderness and has passed in rapid
succession financial trials and changes of con.
dition which in older States have ordinarily
marked the lapse of centuries. By its popu.
lation, its arts, its laws, and its institutions
1t has already passed beyond the risk Of com
parison with any except States Of fixed char
1 acter and in the advanced stages of civilizs
tion. 1t is no longer admissible to measure
ourselves by any standard not applicable tC
g States the most fortunate and of the first or.
der.
l The rapidity of our progress is exemplifed
: in g most interesting manner in the gres
r ard frt quent changes in our tax laws. Fol
! the last seventeen years no topic Of local in.
terest has ELECTED more debate or engaged
4 more general attention. The public will
I must be taken to have found its most authen.
, | tic expression in our present Constitution
1 and by this standard must our laws be tried
t If provisions shall be found in them, inserted
: from motives of expedience, to meet the
T views of those who would have inserted othel
! provisions in fhe Constitution, OF who would
= have omitted some provisions there inserted
r such provisions should be rigidly excluded
The Constitution excludes all idea Of favol
l to any portion of the property or business o
d the Slats, and equally excludes all idea of dis
I favor. Every kind of lawful business, anC
4 every kind of lawful property, stands on bt
e sis of absolute equality. 1t Is impossible fol
language more pOsitivelyand comprehensive
e to exclude all determinations. The few item
T and kinds of property which may, at legis
! lstive discretion, be exempted from taxes arr
t clearly defined. Beyond and outside of thest
l. no discretion is allowed. Every other kinC
: of property is required to bear equal burdens
& sameness OF tax. and to be taxed by uni
form rule. Has this standard of taxation
& been reached by our present law, or does il
: involve within its numerous and complicated
provisions some Of the resulta, on one side
: and the other, of past controversial
: 1t is argued by some that successful et
: fort is yet to be made to adapt our tax lswt
: to the Constitution; that by the present Law
different kinds of property are not treated By
3 a uniform rule, but are valued by different
: methods and at dissimilar periods; that tn,
8 obvious meaning of words in the Constitu
) ton has bsen perverted by legislative defini
tions contrary TO their true meaning, by rea'
: son of which some classes of property are
: twice taxed, and other classes not taxed a
{ all; that the exemptions provided for il
5 the Constitution have b5en oVerstepped; tha
no man is now taxed either according to tht
(: value of what he owns or what he is worth
The numerous demands upon my time have
: been too exacting and imperative to admit Of
+: such reflections as would justify a maturei
opinion; but some of these arguments have
+: been urged with so much force of reasoning
that have not bee1 able to rid mys. / o
an impression that they may be deserving o
your attention. 1t is not to be denied, how.
F.: ever, that great approximations have beer
/; made to justice and equality; and no higher
: practical encomium need be paid our pas
legislation, than the acknowledgement gen,
; orally made, that close analysis, and some
& what rigorous logic are necessary to show it
= injustice. 1t is obvious, all other things be-
s ing equal, the larger the grand list the small
: er may be the rate of assessment, and the
smaller the list the larger must be the rate
: of assessment. The object to be gained by
2 an increase of the grand list through more
z accurate and impartial valuations, is not ar
: increase of burdens but more Just Gistri
butirn of them. 1t is a source of ga tisfac.
ton TO know that in any contingency, thC
z ability of the State compared with her bur
2 dens, is now far greater than in several o.
5 her past trials, which she met with courage
: and sustained with honor.
append a statement of the public debt:
{ 6S2gg ggEEEEE