Green-Mountain freeman. [volume] (Montpelier, Vt.) 1844-1884, 1871-03-08
Local Taxation .

How to equalize and make more uniform
local taxation is question that has been
considered and reported upon by a commits
sion appointed by Gov. Hoffman of New
York, Of which ex-commissioner Of Internal
Revenue, Wells, is the head. The report
presents these general considerations bearing
upon the subject:
| q" 1t would seem that there could be no es-
sential difference of opinion in regard to the
1 correctness of the proposition. that the OBJ
ject which it is certainly desira bic to effect,
/ or the end to be attained to- is equality and
certainty in assessment and collection and
! furthermore, that any system which will in
sure equality in assessment, certainty and
economy in collection, and comparative free
/ dom from trouble and annoyance to the tax
/ payer, will in itself constitute the perfection
Of taxation. On the other hand, where
there is uncertainty and inequality in the
methods of assessment and collection, the
tax becomes a mere arbitrary exaction, re-
pellant and destructive alike to capital,
manufactures and commerce. 1t is an error,
however to assume that all descriptions of
property should be subjected to taxation in
order 10 insure equality and uniformity. On
the contrary, all experience has shown ~
none better than that of the United States
that the more - concrete - and less diffused
a system Of taxation can be made, the better
for the people and the better for the state ;
for, with the exception Of direct taxes on
income, and upon those articles, like spirits
and tobacco, which are consumed solely for
personal qualification, distributes itself with
a wonderful degree Of uniformity. If placed
upon land it will constitute an element Of
the cost of that which the land produces ; if
upon manufacturing industry, then of the
cost of the products of such industry upon
shipping, of the cost, price, or interest,
which is paid for the use of such capital if
upon buildings it Will be reflected upon the
income Of the occupier, or upon the cost of
the goods, wares, and merchandise stored,
exchanged or produced therein. Ia short,
{" to the extent that any individual or class
can transfer the onus Of a tax to others by
including in it the price of his commodities
or services, such individual invariably does
So" And SO a tax imposed upon articles or
service of prime necessity to community,
like lands or buildings, for example, becomes
IN effect, tax upon all, without the vexa-
tious OF infiniteslmal application. The oil
operators find that one well, intelligently
sunk IN the right spot, Will drain the whole
basin better than many, with less expense
and with no disturbance 10 the surrounding
country. But while it is not necessary to
tax all descriptions of property in order to
insure equality and uniformity, 1t is indis-
pensable that no system of taxation should
be adopted which will not act uniformly and
equally upon all persons owning the same
class of property within the state: inasmuch
as if any one man is taxed, and another man
exempted on the same class or description of
property, the tax assumes the character of
contiscation. In fact, in almost every com
munity it is not so much the extent as it is
the inequality that constitutes the burden of
taxation, and the commission have been i'm
pressed with the circumstance that in con-
yersing with the heaviest tax payers Of the
state, it has not been 50 much the amount
paid that is complained Of as it is, that
while the individual in question claims to
pay, his neighbors and associates in some
way manage to escape"
The report is attracting extraordinary at
tention in different parts of the country.
The legislature of Illinois, even before the
report was issued, asked the Governor to
provide sufficient copies for both Houses in
that state. Since then the legislature of
Massachusetts has followed the example of
Illinois, and last week by resolution ordered
copies Of the report for the use of its mem
bers. The New York Post says
- We believe no such compliment has ever
before been paid to any official document
issued in this country. The Springfield Re
publican, in noticing the action of the Mas
sachusetts legislature, recommends that the
report shall be furnished to the authorities
of every city and town in the state, and
adds, that the year has produced no public
document Of half the Importance and gene
raj interest of this The edition of Mr.
Wells report to be issued this week by the
Harpers, will contain some matter additional
to that contained in the legislative edition,
especially in regard to the taxation of inter
state instruments, certain imperfections and
ed. -