The Indiana State sentinel. [volume] (Indianapolis) 1868-1895, 1874-06-16

anu the maintenance OF these offices on TIT
most vigorously economical scale. In som,
of the counties this work has already begun
and when every county in the state hal
adopted The same plan we shall see the be
ginning of practical reform.
There is among the people, and especially
the farmers, conviction that taxation il
unequal and that the farmers bear more
than their share of the burden. This genera
belief is true, without doubt. But the com
plant from some quarters that this fact is
attributable to the present law probably
arises from a superficial view. The griev.
ance of taxation may lie in two directions
First, there may be too much money
raised and expended by improvident or
corrupt management. 1t may be that such
is the case with the state Of
Indiana now. For while the rate of state
tax was raised by the last legislature from
five to fifteen cents on the hundred dollars
al the same time the Iule OF assessment was
so changed as 10 incr ase the valuation OF
property almost fifty per cent. The raising
of the state tax is not, however, so import
burden comes from the levies of the counties
and townships for local expendi.
lures Bad as heavy taxation is, it
is less exasperating by far than the
unequal distribution of the public expense.
The farmer has good reason to complain
and to make his complaints heard when his
land, live stock, grain. hay, utensils and
70 hab or, fol ,ax ho, L
are assessed at their full value, while the
larger wealth of the capitalist slips through
without taking its share. The farmer is no
worse outraged in this regard than the Ia
borer and all classes whose property consists
in house and the ordinary line of personal
possessions. These men of moderate means
are all made to pay according to the letter of
the law. The assessor gets at every item of
value which they represent. In many cases
they actually pay a double tax. On this
subject Mr.. David A. Wells says:
come now to the point, whether tax on
land at its fun value and tax on debt for
money loaned, secured by mortgage on the
land ia in substance and legal effect tax on the
same property. We all know, as a matter of
BY a stipulation between parties, the
mortgagor is Obliged to pay the tax
tically he is twice taxed on the same value
If he has still in his possession the borrowed
money to Sc cure which the mortgage was made.
The law taxes in his hand both money and land
and by his stipulation he is required to pay tax
on the mortgage debt, and also, if the money
has passed out of his hands into the possession
of some other taxpayer, IL is taxed in the hands
OF the latter, so that the money bears its share
% taxation and the land its share, In the hands
OF whomsoever they may happen TO be-"
And he further shows that the lender OF
Sf;D n;
borrower shall pay the tax upon it, or
adjusts the rate of interest so that the
tax shall come off the borrower.
But the difficulty and outrage OF unequal
taxation lie On deeper cause than the
Indiana law and the principle of assessing
full values. If this law were repealed, as
many are disposed to demand, it would not
help the case. To assess property at its just
value would work no hardship If the system
were fairly adjusted and applied, while it
would avoid serious mischiefs that have been
demonstrated in all past experiences. The
trouble, as Mr.. Wells is doing much to ex-
plain, is in the vain attempt to reach all
values in the various forms of visi-
BILE and invisible property. 1t is
o.e knows. A vast amount of property is
constantly in transitu on railroads, which
cannot be taxed, the value of stocks worth
more than par. dividends not declared, un-
taxable bonds and securities representing
millions, and vast amount ofpub'ic wealth
escape wholly from paying its share of pub
lie expense. The remedy is in simplifying
and rod ha -
Taxes never can Approximate equality while
they attempt to reach every form of per-
sonal property. What plan shall
be adopted cannot be discussed
non, but the thought of sci
ence Is on the track, and radical
reform only waits a full investigation of
this subject. 1t is disastrous to De continu-
ally ma ling and repeating laws and trying
experiments which involve all the interests
of the state. The people are madly frivo-
lous in demanding legislation for every
evil that springs up,and then before law has
reached its legitimate operation clamoring for
repeal. Building up and pulling down
and keeping all things in doubt, distrust
and insecurity is the folly of the time. 1t is
vastly more important at this time to secure
a fair execution of the law as it is, than to
make and unmake, in both cases inconsid-
rately and often in obedience to a wild
clamor of an impetuous public.
The land case between the settlers on the
Usage coded lands in Kansas, and the Mis-
souri,, Kansas 81 Texas and Leavenworth,
Lawrence IL Gulf railroads was argued lately
before Judges Miller and Dillon, in the
United States Circuit Court at Leavenworth.
The title to 100000 acres of land, valued at
IS, 10000 and the homes of 10000 settlers, ARE
nv0lvod in the oasa