The Rock Island daily Argus. [volume] (Rock Island, Ill.) 1872-1873, 1873-04-15

OBJECTIONS ANSWERED.
Ii will be noticed that reflection has sat |
isied the commissioners that, for the pur
pose OF uniformity and economy in assess
meut and collection equitable and labor |
saving elements in taxation it is necessary
in building occupancy tax 10 deal pri-
marty only with the real estate, leaving
the tax 10 be adjusted, rs between land
lord and tenant, according 10 the natural
and immutabc laws Of supply and de
mand All property not embraced under
one Of these provisions, as above stated
will be exempt from taxation. As the oh
iections urged against this new system are
restricted mainly ~ the third provision,
which provides a substitute for the exist
ing assessments on the personal property,
attention is asked In the following conSld-
oratiOns
FIRST No person can pay rent IN any
amount or own or occupy any building
who docs not necessarily have three times
the value Of such rent or rental value in
personal property civilized life cannot be
carried on with any less amount of such
property
S,road. \ tax on rentals or rental val
ues Of buildings Is especially tax on in
come or expenditure without the machn.
cry OF personal inquiStion and annoyance,
aud rent is more than any one thing, the
sign of personal property, expense or con
sumption, and the individual 5 own meas
ure Ut his ability ~ cXpcnd A man pay
ing $1,000 annual rent must have an in
come OF ut least $1,000, which presupposes
capital m some form property or brains
worth nj least SibOuO. IL Is unjust or
hardship that such person should pay
one or two per cent taxes per annum on
three times his rentals 600, a. the rep
rcscntatlyc OF his personal property con
-Itcrlng especially that these taxes, it dis
prnpprtuuate o. the taxpayer expense
and consumption, will be diitused over
other persons and property
On the attempt ~ put down the corrupt
rings in this city the large taN payer, did
not dare a. help The asscSsors had such
power over them that their business might
have been ruined Under the new sys-
ten, therefore. the city store and lot would
be- regarded as a measure Of 2lpp more
of personal property expenditure, or con
sumption than the country farm or prop
clt, ui the same value. % measure which
the Commissioners hold will prove 10 be
entirely correct and equitable, both in
theory and practice liut IT. the tax payer
in the rity hold other personal property
apart from their lands aud buildings, a.
stocks iu banks or other m0ncyed corpora
tiou, they will both be put on exactly the
same footing rs regards taxation or cy-
peuditUrc and that too, without the pos
slhihty of either assessing the other by
fraud or rvasiOus
The theory ot iufutcsimal taxation. if
fully and completely executed must logic
ally lead not only to the taxation ct every
cent IN value Of personal property within
the borders ct every State county town
ship. or municipality, hut It would require
regular system of tu-tom-houSc cspion-
age and an army Of Custom house officer,
a. levy and collect taxes By q multiple
ity of rates, upon all goods or property in
trodurcd into each township or municipal
Is this would produce the staguatIuu Of
the middle ayes. and cOnhuc commerce "a
the limits OF single township. IT, how
ever, this Is not done, what becomes ot
the vauuted idea that equality of taxation
requires that every particle of property
should be- subject o. "a direct burden
But fortunately for the prosperity of com
muuItc,, this idea of what is necessary To-
produce equality ct taxation is iallaciOus ,
and 1t is likewise fortunate that 1t can be
htlNlI~lINItN tIldl TINS lhlst theory WUtu
partially or fully developed, produces un-
mitigated evil and inequality Merchants
aud others occupying buildings or other
real estate will equatc and dltfuse the tax
Is levied primarily uu the same over on
personal property produced, sold OF han.
died, in proportion 10 the hours and min
utes in possession, down lower than the
fraction of one hundredth part Of PEI
cent but assessors and other officials have
no measure or weights by which such
small parts can Doe caugrdO or weighed The
great laws Of supply and demand are
like the forces of nature. unseen hut al
WAYS efficient and reliable and if left o.
their own action will dltiuse taxes, uni.
tormly levied on the same class OF proper.
IS, according 10 the amount OF each per
son USE or consumption. Taxation. by
an arbitrary rule OF by @ rule wautin.
uniformity on the same class OF property
cannot bc diffused or repcrcussed b.
natural laws, because it is not levied b.,
natural aud uniform laws and therefore i
becomes mere coniscation act aut
hence, any imposition which cannot b,
finally ditiused by the natural laws Of trad
and dealings in proportion TO expense ant
consumption, partakes OF the Odious char
aCter Of tax sp0liatiUn or conhscatiOn.