The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1867-03-05
TEE State and county taxes Tor TINS

wear are now being assessed, ana Tue
Assassors are coir.- their rounds and
making their calls upon the people
We should judge that the position has |
its difficulties and pecullarities, over and
above most any occupation that a man |
can follow. The blanks which are oc- |
casionally left with some individual
who wants little time to collect his
ideas and figure up his items of pro-
perry, and subtract from them his items
OF debt, are study OF themselves fora
Philadelphia lawyer. WeiDagine that
it would require some such indiVlduaA
to translate the separate specifications
of said blanks, into precise, concise ana
unmistakable English, and thus adapt |
them to the popular comprehension,
Certain it is, that not one man in ten
compreheuds their meaning. Every
latitude for doubt and confusion is
afforded. And this is one reason why
our assessments are so unequal. Tax
payers cannot really tell what they are
expected to return. The paragraphs of
the blanks seem to antagonize each
other in various particulars, and the
common student OF their phraseology
is left in state of muddle and
doubt as to how far they apply
TO .him. The flaw is said to be the
perfection of reason. In the case of
these blanks the law is anything else
but the perfection of simplicity.
Two men, possessing the same kind of
property, may very naturally make
different returns under them. The one
will construe an exemption where the
other will not The one will construe
his business as a "trade," where the
other will construe it as IA species of
manufacturing" and both will be
very badly of to determine what is
meant by the "actual value of the capt.
tai and surplus or contingent fHnds" of
any Incorporated joint stock COM
pany" in which they may be interested.
And likewise both will be puzzled to
draw distinction between "the value
of the material and manufactured arti-
Giles" of their business, and "the
amount of capital invested or en-
ployed" therein.
1t seems to us that for the sake of
simplicity. satisfaction and uniformity,
two blanks should have been prepared,
the one for individuals exclusively and
the other for firms, companies or stock
associations. Or else, in case of one
blank only, it should have been divi-
ded into personal and corporate, or
hrm, sections, so that any one might
have perceived mt once and unmislaka-
bly, the specifications applicable to him.
1t should also be much better under
stood than it now is what species of
property are returnable blythe officers or
agents of company, and what by the
individuals interested in said company.
The Assessor informs us that there is
no little difficulty in this respect. One
man returns everything he has in the
world in the shape OF stock, while
another declines to return any stocks
at all, but refers the Assessor to the
books OF the company or corporation
with which he is connected. Ii is we'll
known that some companies or corpor-
ntions pay the taxes assessable on their
business, while;others do not. In this
way there is confusion and inequality.
The duties of an Assessor are of the
first importance to a community, and
it is to the interest of every citizen to
facilitate his labors as much as possi-
BILE. Indeed it is matter of direct per-
sonnl concern to every taxpayer to
know that the assessments are made
equitably and that they rest fairly and
equally upon each and every citizen,
for thereby they can only rest equally
and fairly upon himself 1t is matter
OF regret that the blanks tend to con-
fuse not only the Assessor himself but
also the tax payer They are far from
being as explicit ns they should be.
Even at this late day we think it would
be "a good idea for Assessors to mark
out from their blanks such specifica-
tons as do not apply to individuals, or
elset to indicate such lines as are expect
ed to be filed In n personal way merely.
And when leaving them with IL firm
or company to do the same thing as re-
CARDS the items intended for their at
tention. In this way the present con-
fusion and irregularity might be mate
rally amended. and like return secur-
ed from every individual. And some
general policy also should be adopted
about returns of stock. Let II be I'M
derstood that properties therein are re-
turnable only by the officers or agents
and in no other way, and not at hap
hazard as each stakeholder may choose.
Very few tax payers are prepared to
make returns for such property, IE
many cases they are at a total loss to
determine the real value OF their in
vestment. Take an Insurance COM
P"ny for instance. Shall the return
DO for the amount originally paid
in, the amount credited up
on the stock notes, or the nominal val
ne of the shares3 Are the unsettled
claims against the company deducta-
BILE or not from the value of the whole
stock2 Is the surplus invested in gov
eminent bonds taNableS These and
other like questions can be best an
swered by the officers or agents of such
corporations. Very few outside iudi-
vidualS can pretend to determine them.
Therefore safe and satisfactory policy
would be to require from individuals
only such items as are purely and ex-
clusively personal to themselves, and
let it be understood that companies
and corporations will be looked to for
everything else.
PRECISION IN KEEPING ACCOUNTS
The following anecdote WILL show with
what nice precision the accounts are re-
ttnirafN 10 L. a..