The Republican journal. [volume] (Belfast, Me.) 1829-current, 1874-01-22

The recommendation made by Governor
! Din9lev. in his inaugural message, con-
corning the raising of reserve for the
State 10y other means than direct taxation,
is attracting public attention resolu
| ton has already been adopted for the APP
pointment of a Tax Commissioner to
investigate and report upon the subject,
and that position has been filled by the
appointment of Hon A. W. Paine of Ban
gor. The appointment of this gentleman
guarantees, that the subject will be freely
and fairly stigated and that an intel
| ligcnt and valuable report will result.
What the legislature may do in the premi
ses, remains to be seen.
Taxation, considered as that part Of
every man ; income which is taken for de-
fraying the expenses Of the government,
is matter of great public importance 1t
began with the Oldest form Of govern
mcnt, and viii continue to the latest in
all its forms and mutations sore subject,
but one which must be met. Death and
the -gatherer cannot be avoided. And
While ii is the eNaction which grinds the
most eOrely in absolute governments, it is
the one which the people in all free gov
ernments or those which approach free
dom, watch With the most Jealous care,
as indicating the encroachmentS of arbi-
trary power. 1t is moi the holder Of the
sword so much IS the controller of the
purse that yields the power of 4 nation.
The tax on that prime necessity of lite,
salt, was one Of the chief causes of the
French Revolution. The eXaction Of ship
money carried llampden in arms to the
First his head The tax on tea precipi-
tated the American Revolution. But with
in the last hundred years the levying of
taxes has come to be better understood,
SO that they bear more equally on the
community. 1t is APPLY described as the
art Of plucking the goose without making
il cry out.
There are two kinds or sets Of consider
ations which attach to the levying of
taXes-a portion Of which affect the JUS
tice Of taxes, and others their productive
ness. 4 tax raised upon the common and
unavoidable necessities OF life. as bread,
salt, clothing. &c. has always been very
productive, because people must have
them; but Il heavy tax Of this kind is OBJ
yiously unjust as falling nearly as heavily
upon the poor as upon the rich, and GER
tainly very impoitc A moderate tax
upon articles Of luxury will be often
found more productive than high one,
because if taxed too high, people will
avoid their use Still there is 4 class of
luXurieS that do not appear to diminish in
consumption from this cause, among which
are tea, coffee, tobacco, spirits. sc. They
always have borne and always can be
made to bear heavy eXactions. But the
revenue from those sources is so thorough
" absorbed by the general government
that the State will probably not touch
them; although a tax which should treble
the cost of whiskey and tobacco would
doubtless be in the interest of morality
and State prosperity and more potent for
suppression than prohibitory laws.
The suggestions Of Gov Dingley look
to the levying Of taxes upon new objects
OF taxation, and the corresponding relief
OF farms andreal estate generally. There's
little doubt that this can be effected, with
entire justice to all tax payers, and to pub
lie satisfaction, without detriment to the
amount of the revenue. But the change
should not be made without full investi-
cation. and full consideration of the in
terest to be affected. The following table
shows the sources from which nearly eight
millions Of the revenue Of PENNSYLVANIA is
| derived