The weekly union record., 1866-01-27
THE union RECORD.
sRovu1E. SATURDAY. JAN. q, 1855
UNEQUAL TAxArrox.-The San Francisco

UNEQUAL TAxArIoN.-The San Francisco
Bslletin has the following on this subject:
< person examining the revenue laws
Of California will come TO the conclusion that
40 anomalous condition Of things exist bere in
the way of taxation. The Constitution says
"Taxation sha. be equal and uniform through
out the State "all property in the State
shall be taxed in proportion to its value" The
Legislature. however. says 10 effect that the
men owning the Allison mine shall not be taxed
The Legislature further says: 1.-The property
of widows or orphan children" to the value
of 81 900 to sny one family, shall not be taxed.
no matter what may be the amount of property
possessed by such widow or orphan children
And if q person comes to California across the
plains. 81 900 of his property shall be exempt
from taxation for one year after his arrival
"Newly planted vines aud olives, growing
crops" ETC., are also exempt from taxation.
The effect OF these various provisions of the
laws OF California, exemptiug property from
taxation, is TO cast burdens upon individuals
which the Constitution forbds, yet this supreme
law seems to be entirely imperative.
The above exemptions are nothing in COM
psrison to the unjust and outrageous workings
Of the present Tax Law, which, in many
instances. requires that capital shall be twice
assessed, and double taxation collected. We
know Of thousands OF dollars 10 this county
that have thus wrongfully been assessed and
taxes collected therefor, and, in almost every
instance, it comes from the pockets of the
enterprising, Industrious farmers, mechanics and
laboriDg men-the very men who build up and
create the great wealth Of any country. As
an instance, suppose A owDs farm and per-
sonal property worth $1,000, and his money
on hand, notes aud accounts, are worth $4,000
more, all of which-the S7,0OO-he is required
by law to give in to the Assessor, and be taxed
upon the whole, which would be perfectly just
provided be was not in any way indebted but
there is q. mortgage upon AS real estate for
the sum of $4,000, upon which be is paying
per cent, as well as full amount of State and
county taxes. Now, what we contend for is
change in the present law so as TO allow A to
deduct his Indebtedness to B from bis money
on hand, notes and accounts, thus allowing him
to pay exactly upon what be owns, and not, as
now, upon what be owns and owes Under
the present tax law of California, farmer A
pays tax on $4,000 real and personal property,
money, notes and accounts making $1,000, in
which is included the $4,000 he owes money.
lender B, and money lender b is also taxed
upon the $4,000. Here taxes are gathered on
$4,000, A and 3 each paying upon the same
$4,000. 1t will be easily seen in this, as other
Instances, whose nose is at the grindstone-it
is that of the industrious farmer mechanic, and
all laborers. The same instance will apply to
all business men throughout the State and
we think the law should be so changed as to
allow every man to deduct his Indebtedness
from his money and credits, and any other law
is unequal and unjust. The tax power used
under the present school law is unjust, particu-
larly where there is not sufficient funds to keep
. five months school, and the district small.
The School Trustees are clothed with full
power to meet at any time and levy taxes
sufficient to meet all demands, without the
voters Of The district having the least voice in
the matter, other than to walk up to the
Captains Office and ''pungIe."