The New York herald., 1869-01-08


nary appropriations made by the Legislature being
paid from this fund, the question OF taxation is one
the present rate OF taxation. which may appropr-
atey be said TO be excessive, shall he necessary.
The question Of expenditure has also special
interest 10 the people. The increase OF taxation
for state and local purposes within the last
twenty years has been such to bring the subject
home 10 every taxpayer. from ls45 to the present
time the tax has increased from about JwOthrds OF
one per cent upon the dollar. representing tax OF
sil7o,524, to about $40 per cent IN 1867 repre-
sentlng tax OF S46,5ls,92l, and 2H per cent in
1865, representing tax Of si4,29s,455 Neither
the increased wealth OF the state the necessities
OF the government justify this in the bur-
dens upon property. The assessed valuation OF the
real and personal property OF the state Is now not
more than eleven times that OF the latter year and the
rate OF taxation Is more than quadrupled. Doubt
less the assessed valuation Is greatly less than the
actual value OF the property reached by the assess
ors and some and perhaps large amounts OF per-
sonal property escape taxation altogether, but the
increase IN taxation none the less startling and
the burden Is none the less onerous. Estimated per
coia the tax imposed under the state laws is more
than twelve dollars upon every man, woman and
child In the state. In any consideration OF this sub
ject the taxes collected by The United States govern
ment cannot be ignored II ~ true that large por
ton OF the federal taxation IS indirect and this por
ton Of the tax falls upon all from none are exempt.
In the language OF Chief Justice Chase, "No who
eats drinks. wears or Is sheltered under any roof.
however humble, now escapes ilxation.r without
disparagng the wealth or the OF the State,
or The patriotism OF ts citizens 1t cannot he denied
that property i taxed. II not to its utmost capacity
at least more heavily than aud liberal govern
ment ought unnecessarily burtdn H. and labor has
nothing more 10 spare at the call OF the taxgatherer
The annual tax upon property Including state and
federal. exceeds the limits winch political
economists assign "a the average net profits upon
its value.
II state taxation Is now unequal. and the burdens
OF the state are not equitably distributed among
those who should bear them, Il is the proper func-
ton Of the Legislature 10 remedy the evil. The tax
alton u direct in form, which L. more honest and
more economical than Indirect taxation, ana it
would be unwise, ift feasible to resort to IN
direct taxafion. u woud but supar-coat the pill
the medicine would be the same. The expenses Of
the collection Of a direct tax s less. and there ~
more certainty OF the entire taken from the cit
zen reaching the public treasury az the opportuni
ties OF fraud aud embczzlemcnt are less: economy
In expenditures VIII be promoted. as tho taxpayer
knows the amount demanded by the government for
its expenses and can better understand and know
whether the demand Is eSorbitan' aud will be more
apt 70 scrutnze the expenditures and know the cost
Of the goyernnenia pro,eeii9l be enjoys. Again he
!. no' compelled 70 pay the pfodls and Interest
upon ,he original payment OF an indirect tax, which
gv 70 swell the amount paid by him upon whom the
Jurdcn eventually rests. The Comptroller Il not
sspsTss sSs Or 70 re Ts a fIy @ asss
ann amendments might be made and casciul re.
vision would he servceabIe. Tie diiiituty is pro-
their execution. - o' "
u most OF the existing exemptions were abolished
y would probably be better. Individual exemptions
are in.dious, and II any reward Il called for IN be-
naii ol individuals rendering services 10 the state IL
woud be bette 70 make II directly In pec,lniary
form. The present system, though nof neriecf and
needing amendment In ~ detail IA based upon The
proper theory, and n well executor m its proper
on,, pr ,nsre wouh ne no lust cause Of complaint OF
nelualty or inequity In the imposition OF the taxes
Every system VIII be liable 10 be afycctcd by the
same causes which operate against the present TO
wit, the neficiency unfanfuness az the oiiiccrs
cnsrgea with carving II into eject.
me lccs 10 which county rcasurers are en-
pensation from the state Treasury FOR collecting
lnc State tax, IL not wei settled by law NV tho
rns ov,sau - s,atnes the compensation of county trea
surers ~ made charge upon The county. and their
,,esov Zee were originally onehaIf per cent for
moneys paid out by them. They were na,d NV tho
state az this rate for receiving and paving into the
state Treasury the State tax. While Inc state tax
was small IN amount Tie commissions retained by
ine county treasurers was comparatively trim Dg and
the question not important vari0us laws have
been enacted regulating the fees or county treas.
urers-some local, affecting only a single county
aud others 10 general-and the result mas been that
~ some counties the treasurer claims TO receive at
tho ne = enc peT cent FROM the state upou the