The Cambria freeman. [volume] (Ebensburg, Pa.) 1867-1938, 1873-11-28

! One Of the arguments used by the
opponents Of the new Constitution is
! that it repedis the act of Assembly of
| 1866, which abolished all taxes on real
estate for State purposes. The Harris
burg Telegraph has been persistenly
urging this objection. The clause in
the Constitution which it is alleged / g.
stores the State tax on real estate was
the work of Hon. John NJ. BrcomaII
Republican member of the Conven-
ton from Delaware county, gentle
man of integrity and conceded ability.
Mr.. Broomall disposes of the matter
very satisfactorily and conclusively in
the following statement, which we take
from the Harrisburg Patriot of Mon
day:
81. All taxes shall be uniform upon the
same class of subjects within the terrific
rial limits of the authority levying the tax
and shall be levied and collected under
general laws; but the general assembly
may, by general laws, exempt from taxa
tion public property used for public pur-
poses actual places of religious worship,
places Of burial not used or held for pTi-
vate or corporate profit, and institutions of
purely public charity.
Y. All laws exempting property from
taxation, other than the property above
enumerated, shall be void''
There is nothing III these sections, ner
III the article either, requiring or forbid
ding the Legislature to tax any class Of sub
iects of taxation. That whole matter is
left to the discretion of the legislature.
What is done is:
l. When the Legislature, i'll its discre-
tion, imposes tax upon any class of sub
lects for any purpose the tax must be uni
form throughout the class within the linn
its of the authority levying the tax; that is
to say, if railroads shall be made class of
subjects of taxation for State purposes, all
railroads in the State must be taxed uni
formly under the law. If real estate shall
be made a class of subjects for taxation for
school purposes, every school district must
tax uniformly the real estate within its
borders.
?. The Legislature is permitted, not re-
CURED, by general laws to exempt from
taxation certain enumerated subjects Of
taxation, though the class to which they
belong be taxed. Thus real estate consti-
tutes class of subjects of taxation for
county purposes. Places Of public worship
are real estate, and therefore within the
class, yet the legislature may exempt them
by general law, but it cannot exempt any
property except that enumerated from the
taxes imposed upon Its class.
). All laws heretofore enacted or here
after tn be enacted, exempting property
from taxation, other than the subjects
enumerated, are declared void. This pro-
vision is necessary, because
1. The Legislature might exceed the per-
mission given, and might exempt ceme-
teries where the burial Of the dead is made
a profit to stockholders, or some other such
property belonging to a Class of subjects
taxed.
,. Laws already exist exemptug sub
iects OF taxation from The taxes imposed
on their Class other than the subjects
enumerated, and it was only fair that these
laws should he got rid of. SO that all prop
erty OF 4 class shall stand on the same foot
ing. This is Just what section . does-no
more and no less. 1t declares void all ex-
listing laws and al future laws, exempting
property from taxation, ether than the
property enumerated.
The Telegraph maintains that this sec
/ ton IcpealS the law OF 1866 relieving real
F estate from taxation for State purposes.
1t does not repeal any law. 1t simply de
clares void laws present or future that coll
hlct with the previous section. But waiv-
ing This, though there is 4 distinction Le-
tween the terms, the law of 1866 does not
conflict with section /. 1t is not "a law
eXempting property from taxation other
tman that enumerated" Il is law abol-
. lshlug the St&te tax only on real estate,
leaving it sUGiect to county, township,
school, city and borough taxes. If the act
Of 1866 had abolished AL taxes on real es-
tate, still it would not have come wirkin
. The puTyiew of section ,. 1t would not
then have been law exemptiHg specific
/ property from taxation belonging to a class
taxed.
I Again: If section repeals the act of
1866 it repeals all similar acts. 1t repeats
/ the act abolishing the tonnage tax" 1t
repeals all laws that abolished taxes.
More than that, it makes void all future
laws Of the same character. 1t prevents
the Legislature from ever passing Il law
abolishing any tax imposed for any pur-
pose upon any class OF subjects whatever
Surely the Telegraph has discovered but \
single atom of the enormity os this section.
but, seriously, is it within the bounds of
possibility that any trib1nal of sane men
would place absurd Il construction upon
the section in question? q?
Manifestly the function Of the sections
criticised by the Tcjsgragh is to provide
uniformity of taxation within each class of
subjects taxed, with certain specified ex-
ceptions of exemption from all taxation,
and to adapt past and future legislation TO
this principle. Plainly, their business is
with special exemptions of particular prop
critics from al taxation, and as plainly
they have nothing to 90 with laws exempt
ing any class Of property from State tax or
any other tax or all taxes.
Yours truly, etc,
}. u. BROOAALL.
A MINISTER ELOPEs WITH HIS WIFE