, 1874-06-03

p'1llora thnn tho cultivated Intelligence Of tho
stato. In Pennsylvania, = syatom altogether
unique MN dovtHed ychrs ago, and Ia yet upon
trial, but Inns boon considerably modified in con-
sequence Of dcciaiona of lilo courts, rendered
from t!mo to time since ita adoption, affecting
tho status Of different for,nB Of property and
thotr liability to taxation. In aovoral othor
statos, COMMISSIONS haYo investigated tho sub
jcct, but generally without much practical TO-
suit.
In fact, kccn1y a. millions Of indiyiduala feel
tho burraonH Of local taxation, tho subject has
never yet beon 30 gonorAEly discussed that tho
people roallzo itsimportanoe, or know what they
statistics on this point obtained for tho oenaua
OF 1870 shows Tint over s6s000,00O wero col
looted for State taxoB, noarly s78.0oo,oo0 for
county taxes, and nearly s105, 5,000 900 for town,
city, or othcr municipal taxes, making an ng-
grogato Of over s2s0, 600 thus COL
looted. Even In 1860, when the internal
rovenue reached It's highest point, and tho taxes
OF tho Fedoral Government reached almost oyery
trade, occupation, bi1aness product, corporation,
firm, or person, tho amount COLLECTED by Tho
United HtatoB waH little creator than tho sim
shown by tho conBus to haye boon collected by
State and local Governments in 1870, yet 1t Ia
we'll known that tho oonsus returns In this re-
spect fall far short Of tho truth;
kinds, for local improvements for atreets, roals,
bridges, or schools, which do not appoar in ro-
turnH Of regu!ar municipal ta1os. aud largely
swell tho actual burden. And yet It is not tho
magnitude of this burden, but its exceedingly
unwiHo distribution, which inhcts tho graycat
injury. It is hoavy enough IN tho aggregate to
bear with fatal offeot upon home industries, and
occupations or employmonta Of capital II un-
wisely placed. md in aome 1ocaltios, wl1oro It's
magnitude is greatly dsproportionod to the value
Of property taxed, tho ofoct Of this burden, thua
unwisoly placed. ia almost equivalent to whole
salo confiscation. Even whom 1t ia but modorato-
" heavy it has noat powerful, though by many
unauspooted, influence to drive away capital aud
migration, and to exaggorate that over-banoful
tendency Of our population to scatter over wido
areas Of territory thus forfeiting all loso ocono
mica in civil aud industrial Iifo, and that cduca-
tional and social progress which produce md
the more advanced civilization.
Thus this subject has become ono OF the
deepest interest, not moroly to tho political PHI
loBopher, but to every taxpayer, ovory laboror,
Or producer or capitalist. Long ago, 1t would
have taken strong hold upon public attention
and poiticnl organizations but for tho fact that
no student had yot suggested any line Of reform
in any degree applicable to many 1ocalitioa.
Each individual taxpayer folt That there waa
wrong, but not ono realized the mag
nitudo Of the OWL, mud very fow imagined that
thoir even thoir noghbors shared their feelings
respecting 1t.
II is not enough to nay, ms has bnen truly aid
In many Statcs already, that real eHtato, aud
Turning property, bears al altogether
Bhare Of taxation. Tie evil
goes much deeper; tho tnxcs levied tor State
and local purposes, as a general rule, aro in no
respect proportional to the ability of persona to
pay, hut levied in utter disregard OF that con-
dition. Nor ia it enough to point out, howevor
clearly, tho existing evils. Whoever comes for
ward with well-maturcd plans for practical ro-
Lief will not only 60 far to shape tho action Of the
party Of tho future. but will be long remem-
bored Is benefactor to tho country.