Carson daily appeal. [volume] (Carson City, Nev.) 1873-1877, 1873-05-11
THE TAX SUITS.
Favorable Decision by the Supreme
COurt-Th- Saving. Ba nl<s md the
Commercial Community Relieved
from u Grinding Incubus.

The Supreme Court has given decis
ion il tae matter of the tax suits. Wher
the news arrived here yesterday il wa.
not unexp c.e,i; anil the idea conveyed
by tne iiiSe rulnJrs set atiuat, that the
decision was adverse to the Savings
Banks. WAS accepted ~ 7. decision meas
u.ed by ezpe,iien,y and not based a
sound legal prluclpleS. Special di,-
patches received changed the resnli
and when it became evident that the
banks and the mercantile community
had triumphrd, l. general feeling of Sat
lsf3trtIou was everywhere noticeable.
Merchants. bankers aud taxpayers gen
orally +, c1IveI the news "ith the feelings
OF Hleu who felt relieved from te rllbie
l4caDus.
Th- lsants presented TO the Supreme
Coust % N .,.,.,s. PIttstson and F-iion.
upuu wuIcu the decision j. based. " Il
be Interesting, and are briefly us follows ::
o.. I su%utuilou says tntt .tiiprrptrtv
shdil D. taxed s., ,cutt.ilis 10 It's vl.u all
:..xs, shai! De equal aui uniform. L Is
evII,u fG.u III, ter this law II wbn,d be
lu>t as nutun,tItIilJuait 10 tax property
IuI Twice 1t, y,.lr-tD.t Is, Tor 20 per
ceut. ct ITS yIiue-aS II wuuld he to tax
PROPERTY iur une-lat OF uiIe-q'aIIer of
liz s.lile. Iuere Are two mods OF taI-
lug the property OF the Stttr: FIRST We
lnaS tax the in:ividu1 Il taxpayers, or. as
1t WAS Expressed ii the ALTA ui April |,
We may tax the title Of the person III the
prope.ty. The second syst, II l.. to tax
tnr ua.!triIti objects, without regard to
the persons WIG .Ife interested III thrm.
Under TIE 1irst system, winch may be
c..ilyd the personal system. where the
l1-payer is himself tx Il, We evidently
tax tut taxpayer for what he is WORTH,
aud n- is cIraly worth only the asse :.
after dettGlctiu, his debts. Undr the
second system. We Tux the thing ITSELF |
without regard to the interest of any i'll !
divl.iGi..l III it. Thus, uuler the deuoln-
inatiou uf land. We tax the fee, which !!
MAY be the property A: the house, which !,
nay be the property OF B; the lease. !
winch may be the property Of {; tine |
mines Under the soil. which may be the |
property of D; the basement. which may
D- tbs property Of Z. In short. under
this ulic general name We tx the prop
er.y of many individuals which are all
included uIder the one general name of
l.nl. Now 1t is ear that il We adopt
the latter system it would be unjust,
vision OF land, to tax it again because it
happened to be the property Of A. 4
STATE necessarily adopts the system Of
taxing i1 rem, and not Oh the person:
irSr, because the thing Cannot escape,
h.ie the individual may; second, be-
,se the relation between the individual
:, the thing Is temp 'r'.ry and acciden-
-. utthe thin., remains; third, because
h. IL nd
'-e .nuot be on the Individual; and
fF q he, aase tue Assessor vi h toe +,
NJ ue .tven him cudli not tint
'i'..'' u. ms between the diff g''nt
fei'ti' heir r,-latious to them. For
''tid the State adopts t.,e syoteln
'se !s-'s.'un things with. nut ,e ard "a
u'sH| soe int, rests il them. \
!! if yuu once tax Ill tn
ID c'r'f Ia" STATE, you clnn"t
h5S OF vaiue IN nIs or tae value O
trlST thTSe N, OF the citizens O
III by the relation *
State TO these TIM made in the tax
The poi It's b re O ore solvent debt is
IS have be II tn ut h n:ly not tax
property, and cons. qL
:. present tax
lie point made in the, prorert,
r. IL that s'i'eht ue6t l. our sys-
Is taxable, but that under has nj
Of taxing. the thin. itself -ul,di- !,
" been taxed under ano her but
IN. inst as Il house Is property, Is
ct taxable under that name beca. u
as already been taxed IN IA subdivi.
of land
he fleet of the decision is that ALL.
IS III the State are taxed, such as 70