The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1873-10-22
c"nl, "n hand oe,ubrr 81. 1895. s,l.7Y.7o.

This tablc, MS has been secn. has boon
based upon your reduction uf the public debt
by n scnling procesr, To II maximum OF even
the largo amount OF $4,000, 900, which
xnount hnvo selected simply Tor the rlr.
pose Of iluatration
TAXATION
Taxation IN dctiuci mn the takicg Of private
property fpr public uac. Tho exercise nf this
power in always regarded by the individual
with jealous eye: and is II subject Ct
| onpccisl interest. 1t affects in its opcrntion
every individual who forms componcn, rnrt
OF the hody polite. whether lc bc the uwnor
! III property not. The discussion ,f tho
various aysioms and tho bort tnetimls OF
taxation. engrUssUS the attention of the states
men OF tho civilizvd world Whvtllcr in
proud Britain. restiyo France, imperial
Ruasn or iovorisl Italy" il is at the present
moment question OF all absorbing iutprost
Taxation, in Nome form, il as amcicul
in origin us society tself. No civilized com
inunity can exist without taxation and no
high degrce Of civilization il Attai,,ablo with.
out comparative hutye kreutiom.
Tho principle, lsid down by Adnm Smith
which hAs b.en engrnitri upon the fn.,da-
mental laws Of cvory civilized country, "tlnt
the huhjocta of every State ought To contr.
butte t"~utls tho support Of the government
xs nearly M posaiblo in proportion To the
revenue they rcSprctivclv enjoy under tho
protection Of tho State" ia a trusm uuivcr.
sally accepted. Tlinl aystcm of taxatnn
therefore, is inost just mud equitable, and
lchst oppressive. which 10 no framed rs to
carry this propuaition into actual operation
Tho constitntion Of this Stxic evidences th.
| intention OF its trainers to illustrate this prin-
cipls IN that section which provides for n
Uniform and ~iUd! rdte Of assessment aud
taxation, and which declares that all property
roal, perHonal or posscssory, sEnll be suSjrct
10 hr1ti0n.
This system OF taxation succeeded tile srs-
tenn. or rather lnck Of nystcul, Of the iruial
Agea. when all property WAS hold ~ ncfs Of
tho crown. The crown was maintained hy
the crown cstatrs The lords, or the original
aovcreigns undor the crown, c1actcd tribute
from their serfs. In time Of wnr each lord
WAS expected TO furnish his quota OF troops
and bonr hla share OF tho expense Justice
w"s administered by tho lords propr:ctors
AMI the measure OF Justice inctcd out wns
regulated by tho ability of the person so dc.
string 10 pay for it,
Among the Hebrews, during the time of
solomon, lake" were levied upon houses and
transit taxes and tariffs on the introduction Of
foreign merchandise. So oppressive WAS the
system "f taxation then that it CAUSED the
stoning to death Of Adorain, who was lover
tile tribute and the secession Of the ten
tribes.
la tho Athcnian republic no direct taxes
we're lcvIod upon real or personal estate, Int
revenue WAX derived from he sale uf public
land, fines and c"nf:scati"ns. mud cnpitation
tn1 upon freedmen an foreigners. duties upon
foreign commodities and merchandise
In Rome. under tho republic. tie sloils of
cot.q'"red nations and the annual tribute re-.
qnire'l Of thon. paid tie expenses Of tho gov
crnmcnt, but undor tho empire PORTIONS of the
revohno were scqucstIs,"l, caNta,iun taxes
lcviod, ta1"s on corn and heavy sums exaclcd
for tho privilege Of Roman citizenship.
In France, prior tu the revolution of l79S.
the nobility a'ri clergy were exempt from tax .
alton, and tho burden rested heavily and with
crushing weight upon tho poor. Resort was
oilcn had TO forced loans, salo Of monopolics
aud cvcn ronIisca.ions, to mcot tho vAtrnvn-
CANT cHpcnscs Of tho monarch
To return from this ,liYrcsaion ns to the yn-
rions methods o( taxation Of fore. ut different
periods of the history OF tLc world. the svs.
tenn of taxation which now prevails j. prc-
eInncnt!y supcrnr in tha, tho burden is euual.
izc'l, cnci individual contributing hi., share. or
tho expense Of tho State in proportion 10 the
protection Of lifo .,nd property lr enjoys I'M.
dor Ito laws oi tho State
II will hc admitted by all that tuAntinn is II
necessary expense il is also II desirable OK
pcisc.
1t can probably 10 demonstrated" il
has boon said, THAT there is no one act which
can bo performed by a community. whicl,
| brings III 80 large return To tho credit oi
civilization and general happiness, ns the j,l.