Western Reserve chronicle. [volume] (Warren, Ohio) 1855-1921, 1862-01-15

or in part, by the release of the State, |
duly exc u.ed to the United States, Of any
l~iquidated and determined claim of such
State, of equal amount against the United
States, and that, in case of such release,
the State shall be allowed the same abate-
ment of the amount of such tax, as would
be allowed in ease of payment of the same
in money.
Whatever difference of opinion may exist as
to the expedieney OF the Act, there can be none
as TO the authority of Congress to pass it, nor
of the duty Of the State to meet promptly and
fully Its requirements.
In rrovidIng for The payment Of the tax, the
interest of the State clearly requires its collee-
itch and payment through its own officers, and
the enlargement Of the basis for the levy from
real estate OILY; as contemplated by the Act,
to all property subj ct TO taxation for State and
National purposes, which will distribute the
burden of tbs tax more equally upon the peo-
pie, red uee nearly one-half the per eentage of
the levy. and be in harmony with our system OF
taxation.
As it will rot be practicable for the State to
collect the tax 10y the last of June. on the new
valuation Of personal property. and upon the
new tax structures for the ' ear 1862, IIecom-
mend that the tax for the current year be placed
on the duplicate Of 1851, and collected with
the. June installment of State taxes. rs well for
the purpose OF exhibiting to the Government
our readiness to meet all its demands upon our
resources and patiiotism for the maiutainanee of
its authority, us to secure to the State the just
q advantage TO result from a prompt payment Of
the amount anporiOned to it
To TIONide against failure of col in
time, | respectfully suggest that authority be
conferred upon State officers to temporarily use
any surplus or unvxpended balances Of Gs.e!a,
revenue, and any mencvs reeIiv.d, or that may
be due, frOn, .:ae United States TO this State, to
be refunded when the tax shall have been col
lected,
/ Instead Of applying the unexpendel balances
Of these funds to the payment of the Govern
ment tax. which would afford but a temporary
relief. it will be more consistent with the dig
nifty of the State, and in all respects a better
financial policy, to apply them ultimately to
the payment of our public debt, giving the
preference to that portion of it created for war
purposes.
Your attention is also directed to that por-
ton of the act laying an income tax on the peo-
pie of the United States.
| cannot but doubt the wisdom of this meas
ure. 1t seems 20 me the objections to it out
weigh any good result that can be reasonably
expected from its enforcement.
The authority for its collection is limited TO
United States assessors and collectors, which
will subject the people to the annoyance of nu-
merlus Federal tax-gatherers, which should be
avoided if possible.
The tax is unequal in being levied only on
those persons whose annual income exceeds the
sum of eight hundred dollars. l see no rea-
srn for thir discrimination. Such of our fellow
citizens "a have a less income are rs ready t.
contribute, proportionately t. their means, to
! the SUPPORT of the Government as those who
will be %sulj-et to the tax | deem it of the
highest inheritance that all POSSIBLE distirc
tions should be avoided among the people in
the demands of the Government upon their re-
sources for the suppression of the rebellion =
The existence of the nation is in peril 1t is
of equal value and attachment to all the people
Each should, therefore, aid in its preservation
in proportion to his means. All are ready and
anxious to do so. Besides the only true oasi!
Of taxation is value. Upon tnis principle oul
State system is based. The experience of III,
people has confirmed It's wisdom. The mos
pressing exig-ncy only can warrant the adop
, ton If any other. No such exigency appeari
to me to exist
The act further Discriminate between thu
holders of the United States and State secnri
ties. in lrvying double the tax on the latter i
does on the former, and that without regard t,
the portion of State securities issued for anC
used in the service Of the United States. Thi:
is found on what seems to me to be n dangerou.
} principle in view ef the condition Of the cOun
try
= The true policy Of the Federal Government,
in all It's financial m assures, is 10 identify the
States with it as closely as possible, and 10 a
void. whenever practicable, doing anything, 10y
legislation or It Ierwise, that Will even seem
not to embrace the loyal States. in their indi'
vldual character in the d.ng-rs Threatening
.ba r,ra-prn.pt The nor IA n c,mmnr. I'm.
t to both National and State organizations. Th'
destruction of the former would, sooner o.
later, lead to that of the latter. Each SHOULD
feel the same interest in preserving and strength
ening the other. Why. then. should the Gov
0 eminent depreciate the value Ct State securities
0 below that Of its own issue to the amount o
= the difference in the tax imposed?
The tax viii, in many cases, operate as al
2 additional one on property charged with tn
direct tax, in the form Of a percentage on tn
q IroUme derived IRON it.. IT there were no sui
ieient sources of revenue TO enable the Govern
Z ment to meet the extraordinary demandsl upoi
it, and the proposed measure would suppiy th
t deficiency, this objection would be Of little mo
n NEST.
The amount expected by the Secretary o
+, the Treasury, to b. derived from the lncom
I Tax is ten .-.:llions f dollars No data 70
= this estimate has been published. | have n
means of forming an opinion as to what will b
the contributions of other States, but in III
: Judgment of the Auditor, who has carefully ex
e arnined thesuhieet. there is reason IN epprehen'
f a much less sum will be collected in Ohio thai
its proportion, based on population or wealth
He estimates that the grcss amount, to be col
t lected in this State, will not exceed $3OO,O3U
[ while the cost of assessing and collecting
v will amount to one-foprth or one-third Of tina
. sum. If a similar result will follow the layin
of this tax in the other States, the sum tha
: will be realized will be much smaller than tn
e estimate Of the Secretary.
But are there not other sources of revenu
a ample for the wants of the Government? With
out referring TO loans, and other financial meas
ures. / venture the opinion that the people {
h Ohio would greatly Irvfer an increase OF tn
- direct tax upon all properly. to an amount {
i, ouiyalent TO the sum expected of them fror
,, The income tax. Other States may prefer tn
u latter. would therefore recommend. becaus
Of this. ms well as in view of all the objection
n to the income tax, that the General Assembl
address Congress on the subject, and advis
such q modification Of the act as will apTortlo
TO each State its share of the ten millions {
= dollars estimated to be derived from the incom
,e tx. and give to the State the option of collect
ing the same by a direct or income tax, as
may choose. If this be not practicable, the
I would suggest the repeal of so much of tn
act as authorizes the income tax. and the sui
N s~titution Of a direct tax upon oil the States
! | may only add that. Sc iOus as are the o3let
lions to the ineom tax, the people Of Obi
J. will promptly meet rs demands, If the a.
D. continues in 70 ee. They Will re leem I'll
pledge given by your Immediate predecessor
that the entire resources of Ohio are su eject
'e the demands Of tn. FEDERAL Government f'
It's prpservaIIon. FAX Q u Y be regarded
Of evils but are always cheerfu.Iy borne by an II
Is teIIIgent people, to accomplish the objects of
: Just government, While they demand a pr
is dent regard for economy in public expenditur
J. they have no sympathy with any policy N
s. equal to public necessities.
/ refer you to accompanying Reports Of Il
Adjutant, Quarter Master and CommissaI
L Generals for detailed statements respecting Il
d, organization, subsistence and equipment of Il
Ohio Volunteers called into service under Il
g nroelamation Of the President of the Unite
safes, and by authority of State law.
D These authentic exhibits show that The pa