The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1871-11-21
Concerning Equality Of Taxation.

From the Chicago Tribune.
According to the principle Of taxation
generally adopted In the States, property
Of all kinds Is taxed at the same rate, In
order as stated In the Constitution OF ILL.
nOis, shat every person and corporation
shall pay a tax In proportion to the value
of his, her, or It's property" The particu-
lar object OF taxation Is not Of such impor.
lance as Is such an arrangement of the
tax that II will operate equitably, reach.
ing oil, exempting none, and taking from
each only the just proportion falling 10
his share OF tho public burden. That
system OF taxation Is the best which Is
equal; and no system can operate justly
which exCmpts one man at the expense Of
another. The constitution ofthis and other
States contemplateS that, II the rate of.taxa-
tons hall be per cent every dollars worth
Of property In the State shall pay It's l
per cent That would DO equal and just,
il practicable; but II Is VIGOROUSLY the
fact that this law Ia not thus executed,
and that a very large proportion, and Oft
en- the most productive portion, of proper.
ty escapes taxation altogether. This lis
the universal testimony Of every State In
the Union. Even Of the 80 per cent Of
personal property, which Is returned for
assessment, not over one.halH ever pays
taxes. No machinery for the enforce
ment OF tax upon personal property has
ever been devised that could collect any
more than was voluntarily paid by the
owner. The result Of this Is that the bur.
den Of taxation falls upon the land. One
hundred dollars value Of land pays It's
one dollar Of tax, while an equal valuation
Ofpersonal property does not pay, on an
average, over twenty-five cents. Under
these circumstances, the spirit and pur-
pose of the constitutional principle are
violated taxation becomes unequal the
one class o! property.owners being practi.
Cally exempt and the other sub eCted 10
an additional burden TO make good the
deficiency. A repeal oil the tax on all
personal property would have the effect
only Of equalizlDg things between holders
of that kind'of property who pay the tax
thereon and those who do not; but the
principle asserted in the constitution of
taxing all property equally, according 10
its value, would be violated oil the same.
Realizing this irremediable inequality,
more than one State has reformed lie
policy of taxation, 30 as 10 collect rev.
enue not from property at oil, but from
the agencies which are maintained by
the products Of that property. Thus, In.
stead Of taxing farm according TO It's
value, the transportation company which
bears to and from that farm oil 1t pro.
duces for sale, and all Il purchases IN ex.
Chagre, pays lax proportional TO the
amount thus transported. Instead of
taxing warehouse according to its value,
the occupant OF that warehouse pays a
tax in proportion to the amount OF busi
ness he may do therein. Instead Of tax.
Ing q glass factory upon the value OF the
land, buildings, machinery or materials,
It Is taxed according to the business done
In the establishment. Instead Of taxing
the property and means Of producers,
tax Is levied upon all persons or corpora.
tons holding Or exercising special ptivll-
EGGS and franchises, according TO the an
nual profits Of the several mOnOpOlies
Thus Pennsylvania neither taxes land
nor buildings, nor money loaned on mort.
EhkGt ucE InhuulhCLOlCb ulS NV tuASN
upon the land, nor machinery, nor build
ings. The State draws It's revenue not
from property, but from the product or
profit Of that property, shown by earn.
ings and dividends. The collection OF
this tax Is easy. II Is Immediately paid
by few persons, but necessarily, though
imperCeptibly, drawn from all in the
State, and from each 10 his due proper.
ton. A result Of this policy, which comes
the nearest to quality in taxation, Of any
system in force in this country, has been
to attract capital and manufactures to
Pennsylvania. from New York and other
States. Even New jersey has become a
hive OF industry by this same system Of
taxing business profits and not the prop.
erty ITSELF
The city Of Portland has begun to do
what Philadelphia has long done; she
has abolished, for the time being, an une.
quail system Of taxation on property, and
resorts to other means Tor revenue. In.
stead of extortiSg revenue from lot and
building, II proposes to obtain q revenue
from the amount Of business done on the
premises. The only question as TO the
action Of Portland Is whether the rule ap.
piled TO manufactures ought not TO be
made general, and, instead Of continuing
ten years, whether II ought not 10 be
without limit.