The morning star and Catholic messenger. [volume] (New Orleans [La.]) 1868-1881, 1873-03-30
fCommunicated.I
Arbitrary Taxation.

Arbitrary Taxation.
The public mind has fixed its atteptio, II,
on the question of resistance to the arbi.ra,
anu excessive taxation which now oppress,
the people of this State. Not only on this
but upon the fact that the enormous revenu
''"s ieVied serves no good purpose, is not ex
.'ehded economically for the general benefit
o"t 10 wasted and corruptly converted to tn
private use OF unfaithful public servants. 1
- therefore proper time to consider taxation
:" 'h's state' not only in regard to its enor
inous amount and the bad uses to which it il
apphed but in regard to the system or prin
''Pie on which 1T Is assessed or rated.
heaolng the constitution of the State, an
ordinary mind would think there could be no
oimcnlty or difference of opinion, on the ap-
Piication OF the principle or rule there stated.
IL is this: Taxation shall be equal aud uni
form throughout the State. All property shall
oe taxed according to its value. The General
Assembly may levy an income tax upon all
persons pursuing any occupation, trade or
gaining; and all such persons shall obtain a
license as provided by law. All tax on in
come snail he pro rata on the amount of in
come or business DONE"
1nls, or nearly the same, is to be found in
every constitution of this State since 1s45.
1t first establishes the principles of equality
aud uniformity. Then it manifests plainly.
that the standard of equality is promotion or
pro rata of tax TO value of property or amount
OF income. Finally it contemplates only two
forms OF taxation, one on property, and the
other on income, they being in fact the only
Two forms to which the pro rata standard can
possibly be applied any equality whatever
be realized
strange to say, however, the Supreme Court
ever since 1915, has sustained the Legislature
year after year, in evading these equitable and
very plain provisions. They have jumped ut
Tue WORD " hcence" which is not used to ndi
cate basis or ground of taxation, but only
incidentally as consequence or voucher Of the
payment OF the income tax; and thoy have
made this word serve as pretext for the most
onerons, and unequal system or
mode OF taxation that can well DO imagined
They have thus subverted both the letter and
the spirit of the constitution.
They have done this for both city and State
taxes or licences. illustrations of the absurl |
inequality and injustice of this kind of taxa
ton, can be found in every line of the reve.
nue. laws of both city and State; but let ne.
for the present. look for instances only from the
revenue law of the State. We have before us
the act of 1871. 1t will serve as we'll as that
Of the present year, which we cannot Law orr
hand on just now.
The merchant who keeps q ,cholesalc as we'll |
as retail store, is taxed for his liceuce ono
hundred dollars, no matter what NAV ba the
amount OF his business, large or small; but
Ihe retail merchants are divided into three
classes, those viz (D whose gross annual re-
,elpts arc less than ten thousand dollars. nnst
pay hiteen dollars; those (2) making sales
above ten thousand dollars but less than
twenty thousand dollars, must pay twenty
I'VE dollars; and those making sales amount
ng to to moro than twenty thousand dollars
1ut less than one hundred thousand dollars
must pay fifty dollars.
mus two violations of proportion and eouaI-
~ are committed in this section, Amopr
vhoie7ale dealers there no distinctions or
whatever; while three divi-
IONS are made among the retail dealers; and
heSe three are rated disproportionately to
'ach other. Tie largest pay less in propor-
ION 10 their business. Then if the sales of
me amount to nearly ten Thousand dollars. he
rays only fifteen dollars tax; but if his sales
exceed that sum only q dollar, he must nav
twenty-five dollars tax. On the other hand
me whose gross sales are only five thous-
md dollars, pays exactly the same tax
10 one whose gross sales are double
druggist with little stock worth one
thousand dollars, pays the came tax. as one
aving stock worth one hundred thousand
OlIars produce broker, factor or commits
ion merchant PsyS one hundred dollars, while
n aucttoneer pays two hundred dollar, with
Mt regard to the amount Of business done.
o, trades and occupations arc not taxed 1t