The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1873-10-22
c.nh Oh hand oe,obor 81. 1895. e,i. .7YY. 80.

1liia tablc, rs has been seon. has hoon
t'nsed upon your reduction of tho public debt
hy stIiliny proceBr, tO II maximum of even
the largo amount "f Si2,000,OUO, which.
amount | hnvo selected simply Tor the u,lr.
pose Of illustration.
TAXATION.
Taxation in dctined M the taking Of private
property for public uac Tho exercise Of this
power n always regarded hy the individual
with jealous eye: and is n subject Of
oapecisl intcreHt. II affects IN its operation
every Individual who forms component inrt
OF tile body polite, whether lie be the ownor
| VI property or not. The Discussion Of tho
various sysloms aud tho bert methmls OF
taxation, engrossos tie attention Of the slatos.
lneh OF thu civilized world Whutlcr in
proud Britain. restvs France, imperial
Russih or iovorish Italy," it is ut the present
moment question Of oil absorbing interest.
Taxation, in xoms form. is as ancient
in origin as society itself No civilized COM
inunity can exist without taxation and M
high degree Of civilization il attanablo with
out comparative !dfge trIution.
The principle. laid down by Adam Smith
which has bcen enYrnftrd upon tile f,mda.
mental lsws of every civilizod country, that
the SUBJECTS of every Stnto ought to contri-
outo towards tho support OF tho government
ss nearly as possible in proportion to the
revenue ihey respectively o,joy under tho
protection Of tho State" is u trusm uuivur.
sally accepted. That system of taxation.
therefore, is most just and equitable, and
lonst oppressive, which 10 NO frAuIrl ns 10
carry this propostion into actual operation.
Tho constitution OF thin State evidences tn,
intention OF its trainers TO illustrate this prin.
cpls in that acction whicl. proridcx for
Uniform and equal rute Of assessment md
taxation, and which declares that all property.
real, personal or p0sscssory, shnll be suyject
10 Mrnfion
This system Of taIntion succeeded tho srs-
tenn. or rather lack Of syatcm, Of the Icudnl
ages. when all property was hold AZ ncfs of
the crown. The CROWN was maintained by
the crown estates. The lords, or tie original
soycreiGns undor the crown, c1acted tribute
from their scrfn. In time OF war each lord
MAS expected TO furnish his quota of troops
and boar his share of tho expense. Justice
was administered by tho lords propr;ctors,
ami the measure Of justice NOTED ont was
regulated by tho ability of the person 80 dc.
string TO pay for it.
Among the Hebrews, during the time of
Solomon taxes were levied upon houses and
transit taxes and tariffs OIL the Introduction Of
foreign merchandise. So oppressive was the
system rf taxation then that it caused the
stonng to death Of Adoram, who was lover
the tribute" and the secession of the ton
tribes.
In tho Athenian republic no direct tnxes
were leviod upon real or personal estate, hut
revenue WAS derived from The sale OF pIbIic
land fines and cunEScatiuiis md = capitation
tax upon freedmen and foreigners duties upon
foreign commodities and merchandise.
In Rome. under tho republic. the spoiIs of
conquered nations and tho annual tribute rp.
qured OF thom, paid the expenses of the gov
crnnlcnt, but undor tho empire portions of tho
revohho wcrc Bcqucstrstcd, capitation taxes
loviod, taxes on corn and heavy sums exactci
for tho privilege Of Roman citizenshin.
In France, prior To tho revolution of l79s
the nobility aud clergy were exempt from tax
alton, and tito burden rested heavily and with
crushing weight upon tho poor. Resort was
oocn had to forced lonl,s, snlu Of monopolics
ana cvcn coniiscasions, to mcut tho extrnyu-
giant expenses OF tho monarch
10 return from this depression az to the yn-
rions methods OF taxation Of force mt different
perl"ds OF tie history OF tho world, the sys.
tenn OF taxation which now prevnils i. prc.
eininehtiy superior in that tho burden is equal
lzed, cnc', individual contributing hi. share of
the expense Of tho State in proportion To tho
protection Of lifo and property ho onjovs un.
dor tie laws Of tho State.
IL will hc admitted 10y all that taxation is II
necessary expense; it il also u desirable OK
prnse.
" II cnn probably bo demonstrated" il
lis boon said, that there is no one act whicl,
can DO performed by a community, whicl,
brings in 80 large return to tho credit of
civilization aud general happiness, us the ia.